What are payroll taxes in Saudi Arabia?

A flat income tax rate of 20% is applied to the tax-adjusted profit of resident non-Saudi and non-GCC individuals.

The withholding tax rates are:
Management fees are taxed at 20%.

Dividends, interest, rent, payments made for technical and consulting services, payments for air tickets, freight or marine, shipping, international telephone services, and insurance or reinsurance premiums are taxed at 5%.

Royalties, payments made to head office or an affiliated company for services and payments for other services are taxed at 15%