A natural person shall be considered as a resident in the Kingdom during a taxable year if he has a permanent place of abode (residence) in the Kingdom and is present in the Kingdom for a period not less than 30 days, continuous or in aggregate, during the tax year.

A natural person shall also be considered as a resident in the Kingdom if he is present in the Kingdom for not less than 183 days, continuous or in aggregate, in the tax year, even if he has no permanent abode in the Kingdom.

"A permanent place of abode" means a residence the taxpayer owns, or leases for not less than one year, during the tax year. It could also be a residence provided to the natural person by another party for a duration of not less than one year, during the tax year.

The Nationality (citizenship) of a person shall not be considered when determining the place of residence of a person. A person, whether natural or legal, shall be deemed to be a non-resident in the Kingdom, if the person does not meet the residence criteria defined in the Income Tax Law and these Regulations.