Capital gains tax in Saudi Arabia 2026

Individuals outside business pay no capital gains tax — property, portfolios and personal assets sell at 0%.

The exceptions are business-shaped: gains inside a taxable business follow the 20% rules, and non-residents' gains on unlisted Saudi company shares are taxed at 20% — while securities traded under stock-market regulations (acquired from 30 July 2004) stay exempt.

At a glance

top rate: 0% personal; 20% for business and non-residents' unlisted Saudi shares
entry band: 0%
tax year basis: Not assessed for personal holdings
filing deadline: None
residency basis: Same 0% for residents; source rules catch non-residents' Saudi share gains
regime flag: Exchange-traded gains exempt

Rates

Capital gains treatment (2026)

Rate	Base	Applies to
0%	—	Personal assets of individuals outside any business activity
0%	—	Securities acquired from 30 July 2004 and transferred under Saudi stock-market regulations
20%	Net gain	Non-residents' gains on shares of Saudi companies (unlisted); gains inside a taxable business
5%	Higher of price or market value	Real estate transaction tax on property transfers — a transaction charge, not a gains tax

Thresholds & allowances

First-home reliefNo transaction tax up to SAR 1 million
For Saudi nationals' first house purchase; residential leasing is also exempt

Residency

Residency trigger

No personal gains tax exists to trigger; the 5% real estate transaction tax attaches to transfers — sales, long leases, even gifts of property outside the family exceptions.

Non-resident treatment

Non-residents' unlisted Saudi share gains pay 20% under source rules; exchange-traded exits are exempt.

Notes

Undeveloped urban land carries the annual white-land levy of 2.5-10% of value by tier — extended in 2025 to long-vacant ready-to-use buildings.
Zakat can touch real estate held for speculative purposes by Saudi/Gulf-national businesses.
There is no annual real estate tax on occupied homes.
Property transfers to companies and investment funds enjoy widened transaction-tax exceptions since 2022.

FAQ

Is there capital gains tax in Saudi Arabia?

Not for individuals outside business — 0%. Non-residents pay 20% on unlisted Saudi share gains, while exchange-traded securities are exempt.

What does selling Saudi property cost?

No gains tax — the 5% real estate transaction tax on the transfer value is the charge, with Saudi nationals' first home exempt up to SAR 1 million.

Figures: tax year 2026, compiled from public sources. Not tax advice.

See capital gains tax in other countries

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