Regime Rate
0%
Under the Special Integrated L
Standard Top Rate
0%
without this regime
Duration
50 yrs
Maximum 50 years from application
Target Profile
Free Zone / Special Zone
Saudi Arabia
Tax Savings Illustration
Example: €150,000 Annual Gross Income
Under Special Integrated L
€0
Standard Rate
€0
Annual Saving
+€0
Eligibility Requirements
Who qualifies?
- Qualifying logistics and light manufacturing companies
How the Regime Works
Full details
0% CIT for 50 years + customs duty suspension. Full foreign ownership. Located near KAIA airport, Riyadh.
Regime vs Standard Rates in Saudi Arabia
| Tax Type | Standard Rate | Under This Regime | Saving |
|---|---|---|---|
| Income Tax (top rate) | 0% | 0% | — |
Frequently Asked Questions
What is the Special Integrated Logistics Zone in Saudi Arabia?
The SILZ — 0% CIT for Qualifying Entities is a special tax regime in Saudi Arabia that provides 0% flat rate to qualifying individuals or entities. 0% CIT for 50 years + customs duty suspension. Full foreign ownership. Located near KAIA airport, Riyadh. Legal basis: Royal Decree M/22 (2021).
Who is eligible for the Special Integrated Logistics Zone?
Eligibility for the Special Integrated Logistics Zone is limited to: Qualifying logistics and light manufacturing companies. Applicants typically must not have been Saudi Arabia tax residents during a specified prior period. Always verify current conditions at the source: Royal Decree M/22 (2021).
How much tax do you pay under the Special Integrated Logistics Zone?
Under the Special Integrated Logistics Zone, you pay 0% personal income tax — compared to the standard Saudi Arabia top rate of 0%. This is a complete exemption for qualifying residents.
How long does the Special Integrated Logistics Zone last?
The Special Integrated Logistics Zone lasts for 50 years from the year you first qualify. After this period, standard Saudi Arabia tax rates apply unless you qualify for another regime or change tax residency.
How do I apply for the Special Integrated Logistics Zone?
Application procedures for the Special Integrated Logistics Zone are set out in Royal Decree M/22 (2021). You typically need to file a formal application with Saudi Arabia's tax authority after establishing residency. Consult a local tax advisor for guidance.
Other Special Regimes to Compare
Disclaimer: This information is for general guidance only and does not constitute tax advice. Tax laws change frequently. Always consult a qualified tax professional before making residency or tax planning decisions.