This official tax circular (Second Edition, May 2026) issued by the Zakat, Tax and Customs Authority (ZATCA) clarifies the application of withholding tax provisions under the Saudi Arabian Income Tax Law and its Implementing Regulations. It outlines general residency criteria for withholding obligations and provides detailed regulatory treatments and practical examples for specific categories of non-resident income, including loan charges (such as repo agreements and syndicated loans), dividend distributions from resident capital companies and foreign branches, and returns on equity and debt securities.