Foreign wives of Saudi citizens not exempt from dental VAT, ZATCA clarifies
Saudi tax authority confirms VAT exemption for dental care applies only to Saudi citizens, not to foreign spouses, in private hospitals and clinics.
Key Takeaways
AIThe Zakat, Tax and Customs Authority has clarified the status of foreign wives of Saudi citizens regarding value-added tax (VAT) on dental treatment in private hospitals and dental clinics.
The clarification came in response to a query submitted to the authority via its 'Ask ZATCA' account on the X platform, asking: "Is there VAT on dental treatment for the foreign wife of a Saudi citizen in private hospitals and clinics or not?"
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The authority stated that the royal decree stipulates the state will bear VAT only for Saudi citizens on all health services provided by medical facilities licensed by the Ministry of Health.
It emphasized that eligibility for the state's VAT coverage is confirmed after verifying the recipient's identity, meaning the exemption applies only if the beneficiary is a Saudi citizen.