Limited Liability Company (LLC)
شركة ذات مسؤولية محدودة
在Saudi Arabia注册公司
The LLC is best suited for: Foreign companies entering the Saudi market with a MISA licence, Joint ventures between foreign and Saudi partners, SMEs targeting Saudi consumers, government contracts, and B2B services, Companies aligned with Vision 2030 priority sectors. Foreign investors pay 20% corporate income tax on their share of Saudi-source profits. Saudi and GCC nationals pay Zakat at 2.5% of the Zakat base (roughly net worth) instead of corporate tax. Mixed-ownership companies split profits proportionally between the tax and Zakat regimes. VAT applies at 15% on most goods and services (raised from 5% in July 2020). Withholding tax applies on payments to non-residents: 5% on dividends, 5% on interest, 15% on royalties and management fees (rates reducible under double tax treaties). Transfer pricing rules follow OECD guidelines.
- Foreign companies entering the Saudi market with a MISA licence
- Joint ventures between foreign and Saudi partners
- SMEs targeting Saudi consumers, government contracts, and B2B services
- Companies aligned with Vision 2030 priority sectors
关键信息
逐步注册流程
Obtain a MISA foreign investment licence
Apply to the Ministry of Investment (MISA, formerly SAGIA) for a foreign investment licence. The application requires a business plan, financial projections, details of the proposed activity, and proof of the parent company's financial standing. MISA reviews the application and issues the licence for approved activities.
Reserve a company name and draft the Articles of Association
Reserve your preferred company name through the Ministry of Commerce (MoC) portal. Draft the Articles of Association specifying shareholders, capital structure, management, and business activities. The articles must comply with the Saudi Companies Law.
Notarise the Articles and register with the Ministry of Commerce
Have the Articles of Association notarised and submit the full registration package to the MoC. This includes the MISA licence, notarised articles, shareholder details, and proof of capital. The MoC issues the Commercial Registration (CR).
Register with ZATCA and obtain a tax identification number
Register with the Zakat, Tax and Customs Authority (ZATCA) for corporate tax (foreign investors) or Zakat (Saudi/GCC nationals), and for VAT if expected turnover exceeds SAR 375,000. Obtain the company's tax identification number.
Open a corporate bank account and deposit capital
Open a corporate bank account at a Saudi bank (Al Rajhi, SNB, Riyad Bank, SABB). Deposit the required share capital. Banks require the CR, MISA licence, articles, and passport copies of shareholders.
Obtain municipal licence and commence operations
Apply for a municipal licence from the relevant municipality (Baladiya) for your business premises. Register with the General Organisation for Social Insurance (GOSI) if hiring employees. The company can begin trading once all licences are in place.
所需文件
- MISA foreign investment licence
- Passport copies of all shareholders and directors (attested)
- Notarised Articles of Association
- Parent company financial statements (for foreign-invested entities)
- Board resolution authorising the Saudi investment
- Business plan and financial projections
- Office lease agreement
- Power of Attorney (notarised, apostilled, and legalised by the Saudi embassy)
费用概览
税务处理
Foreign investors pay 20% corporate income tax on their share of Saudi-source profits. Saudi and GCC nationals pay Zakat at 2.5% of the Zakat base (roughly net worth) instead of corporate tax. Mixed-ownership companies split profits proportionally between the tax and Zakat regimes. VAT applies at 15% on most goods and services (raised from 5% in July 2020). Withholding tax applies on payments to non-residents: 5% on dividends, 5% on interest, 15% on royalties and management fees (rates reducible under double tax treaties). Transfer pricing rules follow OECD guidelines.
优势与劣势
- Access to the largest economy in the MENA region (GDP ~$1 trillion)
- 100% foreign ownership available with MISA licence — no Saudi partner required
- Vision 2030 has created massive infrastructure and privatisation opportunities
- Government procurement contracts are substantial and growing
- No personal income tax for employees or shareholders
- Strategic gateway to the wider GCC market
- 20% corporate tax on foreign investors is higher than UAE (9%) or Bahrain (0%)
- MISA licence process adds weeks to the formation timeline
- Saudisation (Nitaqat) requirements mandate minimum percentages of Saudi employees
- Regulatory environment is improving but still complex for first-time entrants
- Physical office and local staff are expected — virtual setups are not well received
- Cultural and relationship dynamics require genuine local engagement
其他企业结构 — Saudi Arabia
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开始This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.