Saudi Arabia VAT List According to Goods & Services

Saudi Arabia VAT List According to Goods & Services

Food & Beverages	VAT rate
Food & Beverages	5%

Transportation	VAT rate
Domestic transportation	5%
International transportation (including intra-GCC)	0%
Transportation services for Goods or passengers outside the Kingdom	0%
Supply of a qualifying means of international transport (vehicle, vessel, aircraft) with special specification	0%
Supply of replacement parts, consumables, maintenance and repair services for qualified transport (with special terms)	0%

Real estate	VAT rate
Commercial sale and rent	5%
Residential sale	5%
Sale of own / close relative’s dwelling	Out of scope
Hotels, inns, guest houses, motels and serviced accommodation rent	5%
Residential rent	Exempt
Rent of housing for students	Exempt

Education	VAT rate
Private education	5%
Public education	Out of scope

Healthcare	VAT rate
Private healthcare	5%
Public healthcare	Out of scope
List of medicine and medical equipment issued by KSA Ministry of Health and SFDA	0%

Oil, oil derivatives and gas sector (domestic)	VAT rate
Oil, oil derivatives and gas sector (domestic)	5%

Investment gold, silver, and platinum	VAT rate
≥99% pure and tradable in global markets	0%
<99% pure	5%

Wired and wireless telecommunications and electronic services	VAT rate
Wired and wireless telecommunications and electronic services	5%

Financial services	VAT rate
Margin based products	Exempt
Operation of any current, deposit or savings account	Exempt
Explicit fee, commission or commercial discount	5%
Insurance products (including health insurance)	5%
Insurance services and life reinsurance	Exempt
Interest or lending fees charged with an implicit margin for any form of lending (including loans and credit cards)	Exempt
Interest or lending fees charged with an implicit margin for finance (including finance leasing)	Exempt
Issue or transfer of a debt security or any other transferable monetary amount	Exempt

Government activities	VAT rate
Public services provided by government agencies which are not considered as an economic activity such as renewal of passport, driving license, etc.	Out of scope

	VAT rate
Exports outside the GCC Territory	0%
Services provided to non-GCC residents and consumed outside of Council Territory	0%
Activity exercised by employees bound to an employer by contract	Out of scope
Supplies made by members of a single tax group	Out of scope