GTL Summary:

This Resolution constitutes the Executive Bylaws for the KSA Income Tax Law, providing detailed implementation rules. Article 6, as presented, specifically clarifies the criteria for determining the source of income from services. It establishes that a service is considered performed within the Kingdom if any part of the required work is carried out in the KSA, regardless of the provider's physical presence. This includes services performed remotely or on transportation operated by a person active in the Kingdom. These provisions are crucial for defining the tax base for non-residents and applying relevant withholding tax regulations.

Document Type: ERS - Executive Regulations
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: executive-regulations-1535-article-6
Year: 2019
Country: 🇸🇦 KSA
Official Name: Article 6 - Services
Last updated at: 2026-01-05 08:39:39 UTC

Article 6 - Services

A service shall be considered to be performed in the Kingdom in any of the following cases:

  1. If the work, or any part thereof, required to provide the service is carried out in the Kingdom, even if the service is executed remotely, as physical presence of the service provider is not required.

  2. If the work is performed on board an airplane or ship operated on behalf of a person carrying out an activity in the Kingdom.

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