Since Feb 2025 — equal rights for foreigners
Foreigners can own 100% of a company without a local partner in most sectors. The process is online, in English. Salary tax — 0%.
But: MISA license is 2,000 SAR in year 1, then 62,000 SAR from year 2. Realistic year-1 budget: 62,000–109,000 SAR. Plan accordingly.
⚠ Hidden traps
- MISA year 2 = 62,000 SAR. The costliest planning mistake. Budget 2 years ahead.
- Articles of Association must match MISA exactly. Any mismatch = 2–3 week rollback.
- Lease only via Ejar. A paper contract won't work — Qiwa and GOSI will reject.
- Expat Levy 400 SAR/mo per foreign employee. Deducting from salary is illegal.
- Saudization (Nitaqat). Mandatory share of Saudis on staff.
RHQ — 0% tax for 30 years
Regional Headquarters program for managing a group of companies. 0% corporate tax and 0% withholding tax for 30 years. Since 2024 — a mandatory condition for government contracts and PIF deal access.
Real costs — year 1
| Item | SAR | USD |
|---|---|---|
| All government fees | 12,000–15,000 | 3,200–4,000 |
| Visa + director Iqama + insurance | 8,000–14,000 | 2,100–3,700 |
| Lawyer / consultant | 5,000–20,000 | 1,300–5,300 |
| Office rent (coworking) | 6,000–24,000 | 1,600–6,400 |
| Share capital (declared) | 25,000 min | 6,700 min |
| TOTAL (excl. operations) | 62,000–109,000 | 16,500–29,000 |