Salary & GOSI calculator — Saudi Arabia

There is no personal income tax on salaries in Saudi Arabia, so an employee's net is their gross minus their own GOSI share (Saudis only). The employer's cost is the gross plus the employer's GOSI share.

GOSI is charged on the contributory wage = basic salary + housing allowance, capped at SAR 45,000/month; transport and other allowances are excluded. Example: a Saudi (registered before July 2024) with basic 10,000, housing 2,500 and transport 1,000 — contributory wage 12,500, so 9.75% = 1,218.75 is deducted (net 12,281.25), and the employer pays 11.75% = 1,468.75, making the monthly cost SAR 14,968.75.

• Saudi registered before July 2024: employee 9.75%, employer 11.75%. Registered from July 2024 onward: 10.75% and 12.75% under the new social-insurance system.
• Non-Saudi: 2% occupational hazards borne entirely by the employer; nothing is deducted from the employee's pay.
• The true cost exceeds the salary: end-of-service and medical insurance accrue on top, plus iqama and labor-office fees for non-Saudis.
• The work-permit levy (المقابل المالي) for a non-Saudi is 700 SAR/month when Saudis are ≥ expats, or 800 SAR/month when expats outnumber Saudis — roughly 8,400–9,600 SAR a year per expat, with exemptions for industrial and small establishments.
• A Gulf (GCC) national is treated like a Saudi: no levy, no iqama, no visa, and counts toward Saudization — so they cost close to a Saudi and far less than an expat.