The Saudi Zakat, Tax, and Customs Authority (ZATCA) has issued guidelines on the country's new Regional Headquarters (RHQ) Program. As previously reported, the RHQ program includes a 0% corporate income tax rate and a 0% withholding tax rate related to approved RHQ activities. The tax incentives are available for a period of 30 years, subject to renewal, starting from the date the RHQ license is obtained. The guidelines provide:
- An overview of the RHQ program, including the qualifying crit…