Sa Corporate Tax

ALWAYS read this skill before touching any Saudi Arabian corporate income tax (CIT) work. Use this skill whenever asked about Saudi CIT for a resident company with non-Saudi/non-GCC shareholders, a Saudi PE of a non-resident, or a \"mixed\" entity owned partly by Saudi/GCC nationals and partly by foreigners. Trigger on phrases like \"Saudi CIT\", \"Saudi corporate income tax\", \"Saudi corporate tax\", \"ZATCA CIT 20%\", \"Saudi mixed entity\", \"Saudi PE tax\", \"Saudi Income Tax Law\", \"Royal Decree M/1\", \"Saudi non-resident tax\", \"Saudi natural gas tax\", \"Saudi hydrocarbons tax\", \"Saudi 50%/85% tax\", \"Article 21 ITL\", \"Article 12 ITL interest limitation\", \"Saudi transfer pricing\", \"Saudi Pillar Two\", \"Saudi DMTT\", \"Saudi 120 days filing\". Covers the 20% standard rate under the Income Tax Law (Royal Decree M/1 dated 15/1/1425H — 6 March 2004) and its Implementing Regulations on foreign-shareholder taxable income, the 30% natural gas rate, the tiered 50%–85% oil and other hydrocarbons rates depending

mkdir -p ~/.claude/skills/sa-corporate-tax
curl -L https://claudskills.com/skills/sa-corporate-tax/SKILL.md \
  -o ~/.claude/skills/sa-corporate-tax/SKILL.md

@misc{sa-corporate-tax-2026,
  author    = {openaccountants},
  title     = {Sa Corporate Tax [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/sa-corporate-tax/}
}