
ZATCA Finalises Economic Substance Rules for Saudi Special Economic Zones — Including the Cloud Computing Zone
Saudi Arabia's tax authority published final economic substance regulations on 7 August 2026 covering four special economic zones, among them the virtual Cloud Computing SEZ. Licensed entities must now prove real premises, staff, spending and in-Kingdom management — and file an annual return to keep incentives worth up to 20 years of 5% corporate tax.

