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June 26, 2026

This Agreement between the Kingdom of Saudi Arabia and the State of Qatar facilitates the avoidance of double taxation on income and prevents tax evasion and avoidance (Preamble). It applies to taxes on income (Article 2), specifically the Zakat and Income Tax for Saudi Arabia, and Taxes on Income for Qatar. The Treaty covers residents of one or both Contracting States (Article 1). Key relief methods include the Credit Method for Saudi Arabia, allowing a deduction for tax paid in Qatar, and the Exemption Method for Qatar, exempting income taxable in Saudi Arabia (Article 25). The Treaty provides reduced withholding tax rates, such as 5% for dividends (Article 10) and 8% for royalties (Article 12) and technical services income (Article 13).

Agreement between the Government of the KINGDOM OF SAUDI ARABIA and the Government of the STATE OF QATAR for the Avoidance of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance

The Government of the Kingdom of Saudi Arabia and the Government of the State of Qatar,

Desiring to further develop their economic relationship and enhance their cooperation in tax matters, and intending to conclude an Agreement for the avoidance of double taxation with respect to taxes on income,

And without creating opportunities for non-taxation or reduced taxation through tax evasion or tax avoidance (including through arrangements made to take advantage of tax treaties for the purpose of obtaining benefits provided under this Agreement for the indirect benefit of residents of third jurisdictions). The Parties have agreed as follows:

Contents

Article 1 - Persons Covered

Article 2 - Taxes Covered

Article 3 - General Definitions

Article 4 - Resident

Article 5 - Permanent Establishment

Article 6 - Income from Immovable Property

Article 7 - Business Profits

Article 8 - International Traffic

Article 9 - Associated Enterprises

Article 10 - Dividends

Article 11 - Income from Debt-Claims

Article 12 - Royalties

Article 13 - Income from Technical Services

Article 14 - Capital Gains

Article 15 - Independent Personal Services

Article 16 - Dependent Personal Services

Article 17 - Directors' Fees

Article 18 - Artistes and Sportspersons

Article 19 - Pensions

Article 20 - Government Service

Article 21 - Students and Trainees

Article 22 - Teachers and Researchers

Article 23 - Government Investments

Article 24 - Other Income

Article 25 - Methods for Elimination of Double Taxation

Article 26 - Mutual Agreement Procedure

Article 27 - Exchange of Information

Article 28 - Members of Diplomatic Missions and Consular Posts

Article 29 - Entitlement to Benefits

Article 30 - Entry into Force

Article 31 - Termination

Article 1
Persons Covered

This is an unofficial / best effort translation

Article 1Persons Covered

Article 1
Persons Covered