JEDDAH: The General Authority of Zakat and Tax (GAZT) announced on Dec. 24 that they are working on a mechanism to return the value-added tax (VAT) to tourists, but it will not be applied in the early months of 2018 as the process are yet to be established.
Hamoud Al-Harbi, director of the VAT operations center at GAZT, told Arab News: “According to executive regulations, it is possible for companies to return the VAT to tourists on products they are taking to their countries.”
He added: “The mechanism will be decided later as we are still working on the process, mechanisms, rules and payment. Some countries, for example, specify what amount to return; if it is less than €100 (SR445) it won’t be returned.”
He also said in a statement that the implementation of tax-free system for tourist purchases included in the VAT will not be applied in early January.
He pointed out that the executive regulation of VAT approved that the tax will be returned to tourists coming to Saudi Arabia if they paid the VAT on products that are on the list for the VAT.
Expat tourists who live in Gulf Cooperation Council (GCC) countries will not be included under the system of the returned VAT.
Tourists coming to the Kingdom will submit an application to have their VAT returned during their stay in the Kingdom.
Those who will apply for this service will be required provide proof of VAT payment and products they paid for before getting approval for the tax they paid to be returned.
The VAT is an indirect tax imposed on all goods and services that are bought and sold by businesses, with a few exceptions.
VAT is applied in more than 160 countries around the world as a reliable source of revenue for state budgets. VAT is imposed at each stage of the supply chain from the production and distribution to the final sale of the good or service.
Saudi Arabia is committed to impose VAT with effect from Jan. 1, 2018. VAT will be introduced at a standard rate of 5 percent.
Tourists to get refund on VAT paid in KSA
Tourists to get refund on VAT paid in KSA
Board of Grievances unveils judicial intelligence hackathon to foster innovation
- Registration opens on Sunday, Dec. 28, 2025, and continues through Jan. 20, 2026
RIYADH: Saudi Arabia’s Board of Grievances has opened registration for the Judicial Intelligence Hackathon, the institution’s first competition seeking sustainable solutions that harness cutting-edge technology to improve the efficiency of judicial procedures, the Saudi Press Agency reported.
Registration opens on Sunday, Dec. 28, 2025, and continues through Jan. 20, 2026, as part of efforts to cultivate talent and promote innovation in digital transformation and artificial intelligence in the judicial sector.
The board is calling on industry experts, experienced professionals, and university students to form teams of three to five members. Each team must be led by a Saudi citizen or academic staff member at least 18 years old.
Participants register via a dedicated portal on the board’s digital platform and must submit a preliminary proposal demonstrating practical and legal viability, incorporating advanced technology with appropriate quality standards, and showing innovation relevant to the board's operations with transformative impact and long-term sustainability.
Competition unfolds in two distinct tracks. The first addresses AI applications and creative solutions for administrative justice, tackling challenges such as minimizing procedural errors and offenses during virtual court proceedings and streamlining lawsuit filing classifications.
The second track emphasizes digital innovation enhancing user journeys, focusing on simplifying document submission processes when initiating lawsuits and developing accessibility solutions enabling seniors and people with disabilities to navigate board services more effectively.
Finalists are scheduled to be announced on Jan. 23, 2026, followed by virtual project discussion and presentation sessions on Jan. 28.
According to the SPA, this methodology for sourcing innovative concepts underscores the dedication of the board’s leadership to advance performance across judicial chambers and administrative divisions while pursuing strategic goals of refining administrative court litigation processes, expediting case resolutions, and establishing competitive leadership in the judicial arena.









