Tax residency in Saudi Arabia: the 183-day rule
High confidenceReviewed in September 2026
The short answer
183days in calendar year
- Window
- Calendar year
- How it counts
- Any presence during the day
- Direction
- Reaching the threshold makes you resident
How the days are counted
183 days in the tax year, or only 30 if you have a permanent place of abode there. Part of a day counts as a whole day, unless you are in transit between two points outside the Kingdom. Saudi Arabia does not tax individuals' salaries, so this weighs on business income and on residency certificates.
The count does not decide on its own.
The source
Reviewed in September 2026Spotted something wrong? Tell us ›
These count days the same way as Saudi Arabia