Entering Saudi Arabia from France.
The parts of the route that depend on your company being from France: the documents, and the tax between the two countries. Everything else is the same for every foreign company, and set out below.
Your parent company’s documents
Since 1 May 2025 apostilles in France are issued by the notarial profession rather than the courts of appeal, including electronic apostilles. Since 1 September 2025 notaries also handle legalisation for countries outside the Convention.
- Notarise private documents (resolutions, powers of attorney).
- Apostille each document.
- Translate everything into Arabic in the Kingdom, through a certified office, stamps included.
MISA’s guide still asks for the parent’s registration and financial statements certified by the Saudi Embassy, while the central bank has told banks the apostille replaces it. We confirm the route with MISA before the first document moves.
Tax between France and Saudi Arabia
France and Saudi Arabia have a tax convention signed on 18 February 1982, in force since 1983 and renewed to the end of 2028. Under its text:
| Payment to the parent | Under the treaty |
|---|---|
| Dividends | Taxed in France only |
| Interest | Taxed in France only |
| Royalties | Taxed in France, unless connected with an activity in the Kingdom |
Fees for technical and intellectual services, such as engineering, consulting, supervision and accounting, are taxable in the Kingdom only if the work there lasts more than six months in any twelve.
Without a claim, Saudi domestic rates apply: management fees 20%, royalties 15%, technical and consulting services 5%, dividends and branch remittances 5%, interest 5%, other services 15% (Income Tax Regulations, Art. 63).
Relief is claimed from ZATCA on Form Q7B, certified by your own tax authority.
Inside the Kingdom the entity pays 20% income tax on its profit (zakat instead on any Saudi or GCC share), and VAT at 15% once taxable supplies pass SAR 375,000.
What is the same for every foreign company
- Investment registration with MISA, decided within 10 working days of a complete file; there is no longer a licence to renew, only an annual update.
- A limited liability company has no statutory minimum capital; MISA sets floors for some activities, trading above all.
- Saudisation is set profession by profession, and new visas need at least a Medium Green band.
- The general manager’s residence permit sits on the critical path: the bank wants it within 90 days of opening the account.
- The commercial registration is confirmed every year; 90 days late suspends it and every licence on it.
The details are in the references: entity forms, government fees and questions.
See it for your company.
The readiness check applies these rules to your country, activity and plans, and names the longest pole in your file. No email.
Sources: hcch.net Apostille status table · the issuing authorities’ own pages · zatca.gov.sa Income Tax Regulations Art. 63 and treaty list · incometaxindia.gov.in · gov.uk · chinatax.gov.cn · impots.gouv.fr · bundesfinanzministerium.de · home.treasury.gov