Saudi Arabia is a sovereign Arab state located in the Middle East, and its taxation system is governed by the Zakat, Tax and Customs Authority (ZATCA).

Corporate taxation in Saudi Arabia is levied on resident companies at a flat rate of 20% on their net income. Non-resident companies are taxed only on income generated within the country. There are also additional taxes, such as the Zakat, which is a religious tax on assets held by Saudi Arabian companies, and the General Authority of Zakat and Tax (GAZT) is responsible for administering it. Companies must file an annual tax return and pay their taxes within 120 days from the end of their fiscal year.

Personal taxation in Saudi Arabia is based on a progressive tax rate system ranging from 0% to 30% on all income earned by residents. However, there are some exemptions and deductions available for certain types of income, such as investment income and capital gains. The GAZT is responsible for administering personal income tax in Saudi Arabia. Individuals must file an annual tax return and pay their taxes within 120 days from the end of the tax year.

In addition to income tax, Saudi Arabia also has a Value Added Tax (VAT) of 15%, which is levied on most goods and services. Registered businesses are required to collect VAT from their customers and remit it to the government. VAT returns and payments are due monthly or quarterly, depending on the size of the business.

Taxpayers in Saudi Arabia can file their tax returns and make payments online through the GAZT website. The tax calendar in Saudi Arabia runs from January to December, with tax returns and payments due within 120 days from the end of the fiscal year for corporate taxes and the end of the tax year for personal taxes. The VAT returns and payments are due monthly or quarterly, depending on the size of the business.

It's important to note that Saudi Arabia also has strict penalties for non-compliance with tax laws, including fines, imprisonment, and even deportation for foreign residents.