Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
Saudi Arabia does not impose government-mandated per diem rates. Employers have flexibility in structuring per diem policies, which may include:
- Fixed per diem allowances reflecting estimated travel costs;
- Reimbursement of actual expenses incurred, with receipts as proof.
For more information on the taxability of these reimbursements, refer to the Zakat, Tax and Customs Authority (ZATCA).
Last changed 2026-01-26