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Document Type: Tax Law Article
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Article Number: 13
Country: 🇸đŸ‡Ļ KSA
Location: Chapter 5 - Expenses of Earning Income
Order: 13

Article 13 - Non-deductible Expenses

Article 13 - Non-deductible Expenses

Chapter 5 - Expenses of Earning Income

Article 13 - Non-deductible Expenses

No deduction is allowed for the following:

  1. Expenses not connected with the earning of taxable income.

  2. Any amounts paid or benefits offered to a shareholder, partner, or any of their relatives which constitute salaries, wages, awards, or the like, or those which do not satisfy the conditions for transactions among independent parties against properties or services.

  3. Recreation expenses.

  4. Expenses of a natural person for personal consumption.

  5. Income tax paid in the Kingdom or in another country.

  6. Fines and financial penalties paid or payable to any party in the Kingdom, excluding those paid for breach of contractual conditions and obligations.

  7. Any bribe or similar amounts which are considered a criminal offense under the laws of the Kingdom, even if paid abroad.