22 January 2018

Saudi Arabia introduces expatriate levy on all employers

The Saudi Arabia Ministry of Labor and Social Development has published a ministerial resolution raising the expatriate levy on all employers. The new resolution came into effect on January 1, 2018, and will require employers with an expatriate workforce that does not exceed Saudi national employees to start paying the levy at a rate of SAR 300 (USD 80), when they were previously exempt. For other employers, the levy has increased from SAR 200 per expatriate per month to SAR 400.

A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2018-0152

Document ID: 2018-0152