Saudi charter taxes and fees
Saudi VAT is 15%, but international passenger transport is zero-rated, so a charter to or from the Kingdom carries no VAT on the flight. A flight within the Kingdom is taxed at the standard rate. Airport, handling and permit charges come on top.
- Standard VAT rate
- 15%
- International charter
- Zero-rated
- Domestic charter
- Standard rate
- Foreign private aircraft permit
- SAR 100 (72 hours)
What sits on top of the flight
Not on international flights. The VAT Implementing Regulations zero-rate the international transport of passengers, meaning transport to a place outside the Kingdom or from outside into it. A flight that starts and ends inside the Kingdom is not international transport, so the standard rate of 15% applies.
A Saudi charter quote starts with the aircraft and crew for the flying time, plus any positioning. Then come VAT where it applies, airport charges for landing, parking and handling, and the landing permit.
Each charge is explained below with its official source. Our pricing and fees page shows how these appear on a quote, and the cost calculator gives an estimate for your route.
As a guide, light jets charter at about SAR 17,370 to SAR 27,310 per flight hour and midsize jets at about SAR 24,860 to SAR 34,750, for the whole aircraft, before taxes and fees.
Sources:ZATCA: Implementing Regulations of the VAT Law, eighth edition, 9 November 2021 (unofficial English translation), Article 34 on transportation servicesZATCA: guideline on the increase of the standard VAT rate to 15% from 1 July 2020 (Arabic)
How Saudi VAT applies to a charter
VAT in Saudi Arabia is run by the Zakat, Tax and Customs Authority (ZATCA). The standard rate rose from 5% to 15% on 1 July 2020; zero-rated supplies were not affected. Article 34 of the VAT Implementing Regulations deals with transport.
The zero rate applies where the flight uses a qualifying means of transport or is a scheduled flight. In the 2021 English text, a qualifying aircraft had to be designed or adapted to carry at least 10 people, and anything for recreation or private use was excluded.
Amendments published in the Official Gazette on 2 December 2022 deleted the 10-passenger minimum for aircraft and treat an aircraft used for international transport as qualifying where its use is purely commercial. ZATCA's English translation that we could read predates these amendments, so this point rests on a PwC summary. We ask the operator to state the VAT treatment on every quote.
| Journey | VAT treatment | Basis |
|---|---|---|
| From the Kingdom to a place outside it, for example Riyadh to London | Zero-rated (0%) | Implementing Regulations Article 34(2) and 34(7) |
| From outside the Kingdom into it, for example Dubai to Jeddah | Zero-rated (0%) | Implementing Regulations Article 34(2) and 34(7) |
| Services directly connected to the international flight, such as luggage (including pets) and airport passenger charges | Zero-rated (0%) | Implementing Regulations Article 34(3) |
| A flight that starts and ends in the Kingdom, for example Riyadh to AlUla | Standard rate (15%) | Not international transport under Article 34(7) |
Article 34(7) defines international transport as a transport service, with a pilot and crew, that carries passengers either to a place outside the Kingdom or from a place outside the Kingdom into it.
Sources:ZATCA: Implementing Regulations of the VAT Law, eighth edition, 9 November 2021 (unofficial English translation), Article 34 on transportation servicesPwC Middle East tax alert, December 2022: Saudi Arabia approved amendments to Chapter Six (zero-rated supplies) of the VAT Implementing Regulations, published in the Official Gazette on 2 December 2022ZATCA: guideline on the increase of the standard VAT rate to 15% from 1 July 2020 (Arabic)
Tell us the dates and passengers. A specialist replies with aircraft options and an all-in price, around the clock.
Airport building and security charges
Saudi airports charge an Airport Building Charge (ABC) and security charges per passenger. At Jeddah, private flyers using the private aviation terminal are exempt from both.
| Airport | Charge | Private aviation |
|---|---|---|
| King Abdulaziz International, Jeddah | ABC SAR 25 per departing domestic passenger, SAR 160 per departing international passenger; security charge SAR 8, plus SAR 13 on departures to the USA or UK | General aviation passengers using the private aviation buildings and facilities are exempt from the ABC and the airport security charges |
| Airports other than Riyadh, Dammam, Jeddah, Red Sea and Madinah | ABC SAR 10 per domestic and SAR 87 per international passenger, arriving or departing | GACA's schedule sets no separate rule for private flights |
Infants, on-duty crew and transit passengers who stay on board are also exempt at Jeddah. GACA's schedule also lists an APPP/PNR security charge of SAR 8 per passenger on international flights; it does not say how that applies to private flights.
Sources:King Abdulaziz International Airport (Jeddah): regulated chargesGACA: Aeronautical Charges in KSA Airports, December 2024
Landing, parking and permit charges
A private aircraft on a foreign register pays GACA SAR 100 for a temporary overflight and landing permit valid for 72 hours. Monthly and annual licences are also published: SAR 3,000 for one month with one flight a day, and SAR 20,000 a year for overflying and landing.
Positioning flights, crew overnights and permit handling can also appear on a quote. None of these are hidden: each is a separate line.
| Charge | Riyadh, Dammam and Jeddah | Other GACA airports |
|---|---|---|
| Landing | Per 1,000 kg of maximum take-off weight: SAR 13 up to 5 t, SAR 14 from 5 to 45 t, SAR 15 from 45 to 136 t | Per movement: SAR 500 up to 7 t, SAR 1,000 from 7 to 136 t |
| Parking | Free for 2 hours, then SAR 10 per 1,000 kg for each 8 hours up to 24 hours, then SAR 10 per 1,000 kg per 24 hours | Free for 2 hours, then SAR 10 per tonne for each 8 hours up to 24 hours, then SAR 10 per tonne per day |
Figures from GACA's December 2024 schedule. Handling, fuel, catering and crew costs are charged separately by the handler and operator.
Sources:GACA: Aeronautical Charges in KSA Airports, December 2024GACA: Regulatory framework for the charges for GACA services (items 5 and 120 to 123)
Questions, answered
Still deciding? A charter specialist will talk you through aircraft, airports and price, with no obligation.
Ask a specialistDo I pay VAT on a private jet from Riyadh to London?+
No. International transport of passengers is zero-rated under Article 34 of the VAT Implementing Regulations, so the flight carries 0% VAT.
Is a Riyadh to Jeddah charter taxed?+
Yes. A flight that starts and ends in the Kingdom is not international transport, so the standard VAT rate of 15% applies.
Do private flyers pay the Airport Building Charge at Jeddah?+
No. Jeddah's regulated charges exempt general aviation passengers who use the private aviation buildings and facilities from the Airport Building Charge and the airport security charges.
What is the Saudi VAT rate?+
15%, the standard rate since 1 July 2020.
Fares, dates and rules on this page were checked on 19 October 2026. Official fares and schedules change every season; the operator or authority named in each source has the final word.
- 1.ZATCA: Implementing Regulations of the VAT Law, eighth edition, 9 November 2021 (unofficial English translation), Article 34 on transportation services
- 2.ZATCA: guideline on the increase of the standard VAT rate to 15% from 1 July 2020 (Arabic)
- 3.PwC Middle East tax alert, December 2022: Saudi Arabia approved amendments to Chapter Six (zero-rated supplies) of the VAT Implementing Regulations, published in the Official Gazette on 2 December 2022
- 4.King Abdulaziz International Airport (Jeddah): regulated charges
- 5.GACA: Aeronautical Charges in KSA Airports, December 2024
- 6.GACA: Regulatory framework for the charges for GACA services (items 5 and 120 to 123)
Every tax and fee, line by line.
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