Saudi Arabia Freelance Visa

Saudi Arabia has no freelance visa open to foreigners. The Freelance Work Document issued by the Ministry of Human Resources and Social Development (HRSD) is limited to Saudi nationals aged 18 and over with an active Absher account. It is valid for one year from the date of issue, and employees as well as freelancers can apply.

A foreigner who wants to work for themselves in Saudi Arabia needs a different legal basis, most often Premium Residency or a company set up with a licence from the Ministry of Investment (MISA).

Saudi tax position

Saudi Arabia does not levy personal income tax on salaries and wages. Non-Saudi and non-GCC individuals who carry on business in the Kingdom are subject to corporate income tax at 20% of net adjusted profits, and non-residents with Saudi-source income may face withholding tax. The Zakat, Tax and Customs Authority (ZATCA) administers these taxes.

US citizens and green card holders

US citizens and resident aliens, green card holders included, are taxed on worldwide income whether they live in the United States or abroad. The benefits aimed at people living abroad, the foreign earned income exclusion and the foreign tax credit, are available only by filing the relevant US form.

The foreign earned income exclusion (Form 2555) is capped at US$132,900 for the 2026 tax year. It covers earned income such as wages and self-employment income, and excludes investment income, pensions and most rental income. The physical presence test needs 330 full days in a foreign country in any 12-month period. The foreign tax credit (Form 1116) reduces US tax by foreign income tax paid, so it has nothing to offset where no Saudi tax is paid on the income.

An FBAR on FinCEN Form 114 is required when the combined value of foreign financial accounts exceeded US$10,000 at any time in the calendar year. It is due on April 15 of the following year.

Treaty position

Saudi Arabia does not appear on the IRS list of US income tax treaty partners. Without a treaty, the ordinary US return rules and rates apply to the income.