Is transport taxable?

Domestic transport (within the KSA) is taxed at the standard VAT rate. International transport (outside the KSA) is zero-rated.

Taxable at 5%:

• Transport of passengers and goods within KSA.
• Vehicles and equipment for domestic transport.
• Services related to domestic transport.

Zero-rated:

• Transport of passengers and goods outside of KSA.
• Vehicles and equipment for international transport.
• Services related to international transport.