Fiscal support

Custom duty drawback, exemption; tax credits and exemption


1. Custom duty drawback

​Refund to importers/ exporters of raw material imports that are processed in Saudi Arabia and re-exported as more finished products


Main Conditions

  • Importer to inform Customs at the point of entry on raw materials for manufacturing
  • Importer to provide the Customs
  • Import Declaration
  • Receipt for payment of duty
  • Certificate of Origin
  • Copy of the invoice to the buyer certified

Responsible Entity

Saudi Customs



2. Custom Duty Exemption

​​Exemption on authorized imports for industrial establishments (e.g., materials, equipment, machinery)


Main Conditions

  • Available only if local supply does not exist or the local supply is not up to the specifications of the manufacturers

Responsible Entity

  • Ministry of Commerce and Investment

3. Tax Incentives

​Up to 50% tax credit on Saudi national worker's payroll and training cost for 10 years


Main Conditions

Available in specific regions :

  • - Hail, Northern Border, Jazan, Al-Jouf, Najran, Al-Baha

Number of employees >5 :

  • - either technical or administrative jobs

    - contract time not less than 1 year

Capital >1M SR.


Responsible Entity

Industrial Clusters