Goods and services subject to VAT

 

Food & Beverages VAT rate
Food & Beverages 5%
Transportation VAT rate
Domestic transportation 5%
International transportation (including intra-GCC) 0%
Transportation services for Goods or passengers outside the Kingdom 0%
Supply of a qualifying means of international transport (vehicle, vessel, aircraft) with special specification 0%
Supply of replacement parts, consumables, maintenance and repair services for qualified transport (with special terms) 0%
Real estate VAT rate
Commercial sale and rent 5%
Residential sale 5%
Sale of own / close relative’s dwelling Out of scope
Hotels, inns, guest houses, motels and serviced accommodation rent 5%
Residential rent Exempt
Rent of housing for students Exempt
Education VAT rate
Private education 5%
Public education Out of scope
Healthcare VAT rate
Private healthcare 5%
Public healthcare Out of scope
List of medicine and medical equipment issued by KSA Ministry of Health and SFDA

– Zero-rated human drugs

– Zero-rated vitamins

– Zero-rated medical equipment

0%
Oil, oil derivatives and gas sector (domestic) VAT rate
Oil, oil derivatives and gas sector (domestic) 5%
Investment gold, silver, and platinum VAT rate
≥99% pure and tradable in global markets 0%
<99% pure 5%
Wired and wireless telecommunications and electronic services VAT rate
Wired and wireless telecommunications and electronic services 5%
Financial services VAT rate
Margin based products Exempt
Operation of any current, deposit or savings account Exempt
Explicit fee, commission or commercial discount 5%
Insurance products (including health insurance) 5%
Insurance services and life reinsurance Exempt
Interest or lending fees charged with an implicit margin for any form of lending (including loans and credit cards) Exempt
Interest or lending fees charged with an implicit margin for finance (including finance leasing) Exempt
Issue or transfer of a debt security or any other transferable monetary amount Exempt
Government activities VAT rate
Public services provided by government agencies which are not considered as an economic activity such as renewal of passport, driving license, etc. Out of scope
VAT rate
Exports outside the GCC Territory 0%
Services provided to non-GCC residents and consumed outside of Council Territory 0%
Activity exercised by employees bound to an employer by contract Out of scope
Supplies made by members of a single tax group Out of scope

 

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