The Implementing Regulations of the Investment Law exempt GCC nationals from registering with the Ministry of Investment. They form their companies and obtain the commercial registration directly through the Ministry of Commerce and the Saudi Business Center.
Key differences
- No investment registration with the Ministry of Investment for most activities, subject to sector licences where they apply.
- Zakat instead of income tax: the Saudi or GCC share of profits is subject to zakat at 2.5% of the zakat base, while the foreign share bears 20% income tax.
- Labour obligations still apply: GOSI and Ministry of Human Resources registration and Nitaqat are not waived.
Usual documents
GCC national ID or valid passport, and the Saudi National Address of the business.
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Sources
Last reviewed: 4 November 2026. General information only, not legal advice. Check the official texts before acting.