Regional Headquarters (RHQ) Program
The premier program for multinational corporations. Consolidate your Middle East presence in Riyadh and unlock unparalleled tax and operational benefits.
30-Year Tax Relief
0% Corporate Income Tax and 0% Withholding Tax on approved activities for three decades.
Gov Tenders
Exclusive eligibility to bid for government contracts. Non-RHQ entities face major restrictions.
Unlimited Visas
Exemption from Saudization quotas (10 years) and unlimited visas for key regional headquarters personnel.
Program Strategy
The RHQ Program is a strategic initiative by the Saudi government to position Riyadh as the business capital of the region. It incentivizes multinationals to establish a substantive regional management center in the Kingdom.
RHQ Operational Benefits:
- 0% Tax on RHQ relevant income (30 Years)
- Exemption from Saudization quotas for HQ staff (10 years)
- Spouse and dependents granted immediate work permits
- Elite "H" grade for all government transactions
Eligibility Criteria
- Global Presence: Group must have valid presence in at least 2 other countries outside KSA and the home country.
- Staffing Commitment: Must employ 15 full-time staff (including 3 C-level) in Riyadh within 1 year.
- Mandatory Functions: Must perform strategic HQ functions (Budgeting, Strategy, Management) from Riyadh.
- Legal Entity: Must be registered as a standalone branch or subsidiary with MISA approval.
Strategic Compliance
Maintaining RHQ status requires operational substance
Mandatory Functions
To qualify for the 0% tax incentive, the RHQ must actively perform strategic functions for the region:
- Regional Strategic Direction & Management
- Regional Budgeting & Performance Monitoring
- Compliance & Global Governance
- Market Entry Strategy & Business Development
Substance Audits
MISA and ZATCA conduct periodic audits to ensure the RHQ is a real operation:
- Physical office presence in Riyadh is mandatory
- Proof of the 15+ full-time employee requirement
- Verification of regional management reporting lines
- Alignment of activities with the RHQ license type