Freelancers in Saudi Arabia: freelance document for Saudis, legal routes for expats, VAT and tax

We check if you can use the freelance document, or whether as an expat you need your own company, premium residency or another route, and set up VAT and tax correctly from the first invoice.

SAR 1,500One time

For: Saudi citizens working independently, expat professionals who want to earn outside employment, and remote workers billing Saudi clients.

What we need from you

National ID or Iqama status
Eligibility
Activity description
Must be on approved list
Expected annual billing
VAT threshold
Client types: local businesses or abroad
VAT and WHT effect
Employer contract terms (if employed)
Side work restrictions

What we discuss

Saudi citizen or expat?
Freelance document route vs company or premium residency
Billing over SAR 375,000 a year?
VAT registration
Do Saudi clients pay you from abroad?
Source rules
Does your employer allow side work?
Contract and Qiwa limits

What we file

Register freelance document (Saudis)
VAT test
Example: SAR 35,000 a month x 12 = SAR 420,000 > 375,000, so register for VAT
Route plan for expats

What you get

Route memo
Invoice template

The law

MHRSD Freelance Document rules: Individuals register approved independent activities on the Freelance platform Source
Saudi VAT Law and VAT Implementing Regulations, registration rules: Mandatory registration above SAR 375,000 of taxable supplies; voluntary above SAR 187,500; apply within 30 days Source
Income Tax Law (Royal Decree M/1 of 1425H), corporate income tax: 20 percent on net adjusted profits of the non-Saudi, non-GCC share Source

Questions people ask

Online payment in SAR is not open yet. Send us a message and an adviser for Saudi Arabia confirms the scope and the fee before any work starts.