Saudi Tax Authority Clarifies How Tax and Customs Rules Apply in Special Economic Zones

The Saudi Zakat, Tax, and Customs Authority (ZATCA) has published a new Guide on Tax and Customs Operations in Special Economic Zones, dated August 2026. As explained in the guide, Saudi Arabia currently has four Special Economic Zones (SEZs):

1. King Abdullah Economic City SEZ, which is focused on manufacturing (including packaging, pharmaceuticals, medical devices, geochemical, FMCG, and automobiles), logistics, and construction;
2. Ras Al-Khair SEZ, which is focused on maritime industries, shi…