Saudi Arabia Pillar Two obligations

No charging rule of any kind, no draft legislation, no announced date. Inclusive Framework membership is not implementation.

What is in force in Saudi Arabia

What is recorded for Saudi Arabia

Penalties

None — no Pillar Two obligation exists to penalise.

What catches groups out in Saudi Arabia

• ZATCA's site is fully reachable and carries nothing on Pillar Two, global minimum tax, top-up tax or DMTT. This is a genuine absence, not an access failure.
• Saudi Arabia does not appear in the OECD Central Record of Legislation with Transitional Qualified Status.
• Because there is no domestic top-up tax, low-taxed Saudi profits are exposed to top-up tax collected by foreign treasuries under a parent's IIR.
• A draft Income Tax Law went to consultation; no Pillar Two charging provision was identified in it.

Recent changes affecting Saudi Arabia

• 2026-10-10 — Saudi Arabia has adopted no Pillar Two charging rule — no IIR, no UTPR, no domestic top-up tax, no draft legislation and no announced date. Because there is no domestic charge, low-taxed Saudi profits are exposed to top-up tax collected by foreign treasuries under a parent's IIR.

All dated changes →

Common questions

Has Saudi Arabia adopted Pillar Two?

No. As at 10 October 2026 Saudi Arabia has not adopted Pillar Two. No charging rule of any kind, no draft legislation, no announced date. Inclusive Framework membership is not implementation.

Where this comes from

Every row on this page was checked against the authority's own published page on 10 October 2026. A confirmed negative. ZATCA's regulations pages were reachable and contain nothing; absence from the OECD Central Record corroborates.

Other Pillar Two jurisdictions

Bahrain · Kuwait · United Kingdom · Ireland · Netherlands · Belgium · Germany · Spain

All 31 entries in the tracker →