Saudi Arabia has no income tax, so your net pay comes down to one deduction: GOSI social insurance. It applies to Saudi nationals only — expatriate employees pay 0%.
In short: expats keep 100% of their Saudi salary. Saudi employees pay GOSI on basic salary plus housing allowance (floored at SAR 1,500, capped at SAR 45,000): 9.75% if first registered before 3 July 2024, or the new-system rate — 10.75% from 1 July 2026 — if registered later.
| Gross monthly salary | — |
| GOSI contributory wage (basic + housing, SAR 1,500–45,000) | — |
| Employee GOSI rate | — |
| Employee GOSI deduction | — |
| Employer GOSI cost (on top of salary) | — |
| Income tax | — |
Worked example: Saudi employee on the new system (2026-27), basic SAR 10,000 + housing SAR 5,000 → contributory wage SAR 15,000 × 10.75% = SAR 1,612.50 deducted; net pay = SAR 13,387.50. An expat on the same package nets the full SAR 15,000.
No — there is no personal income tax on employment income for anyone. GOSI is the only employee-side deduction, and it applies to Saudi nationals only.
Zero. The employer alone pays a 2% occupational-hazards contribution for non-Saudi staff.
Basic salary plus housing allowance only, floored at SAR 1,500 and capped at SAR 45,000 a month. Transport and other allowances are outside the base.
The new Social Insurance Law (for registrations from 3 July 2024) raises the pension share gradually: employee totals run 10.25% (2025-26), 10.75% (from 1 July 2026), 11.25% (2027-28) and 11.75% (from July 2028). Earlier registrations stay at 9.75%.
For Saudis, the pension share again, plus 0.75% SANED and 2% hazards — 11.75% total on the old system, 12.75% on the new system from July 2026. For expats, just the 2% hazards branch.