Kozman & Co. - Public Accountants & Consultants

Is your business prepared for how fast Saudi Arabia’s tax environment is evolving?

Saudi Arabia’s 2026 regulatory landscape is becoming significantly more sophisticated than many businesses anticipated.
Recent developments include:

✔ VAT Implementing Regulation amendments
✔ Expansion of ZATCA’s e-invoicing integration program
✔ Updated RETT framework
✔ New transfer pricing developments
✔ Extended tax amnesty initiatives through June 2026

What makes these reforms important is not only the legislation itself, but the pace at which Saudi Arabia is modernizing its tax administration and digital compliance systems

Businesses operating across the Kingdom are increasingly expected to demonstrate:
• Stronger governance
• Higher transparency
• More advanced tax technology readiness
• Better operational alignment

For multinational groups and regional investors, early preparation may create a significant competitive advantage over the coming years.

At Kozman & Co. | SBC Global, we continue supporting businesses navigating Saudi Arabia’s evolving tax and regulatory environment.

[email protected]
https://www.kozman.co/

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Is your business structured for growth — or just registered?

In Egypt’s evolving investment landscape, success goes beyond incorporation. It depends on how well your business is structured, governed, and aligned with regulatory requirements.

At Kozman & Co. | SBC Global, we support businesses across every stage — from market entry and structuring to expansion and exit.

- Without proper legal planning, businesses may face:
• Delays in approvals
• Compliance risks
• Tax complications
• Barriers to growth

- Our corporate legal services include:
• Company incorporation
• Structuring & governance
• Licensing & work permits
• M&A & expansion support
• Exit & liquidation

With over 55 years of experience, we help businesses build strong legal foundations and operate with confidence.

[email protected]

Strong businesses are not only built — they are properly structured.

Access is becoming conditional

As part of the expected second package of tax facilitations in Egypt, recent directions indicate a stronger link between tax registration and access to economic activity

A key development:
→ Government entities will only deal with tax-registered businesses

This supports:
→ Expansion of the taxpayer base
→ Integration of informal activities
→ Strengthening compliance

The implication is gradual, but clear

Operating outside the system will become increasingly limiting

At Kozman & Co. | SBC Global, we are supporting businesses through this transition.

For any inquiries, please contact us:
[email protected]

Systems don’t force change overnight, but they make alternatives harder over time

Liquidity is not only managed through finance, it is also shaped by tax

As part of the expected second package of tax facilitations in Egypt, recent measures are expanding the tools available to manage financial efficiency

Recent measures include:
→ Ability to offset receivables and liabilities
→ Right to refund credit balances
→ Increase in the maximum allowable deduction for financing costs
→ Exemption of foreign loan interest for national projects

In addition:
→ Tax guidance for exported services
→ VAT reduction on medical devices from 14% to 5%

These are practical tools, not theoretical changes

Their value depends on how well they are understood and applied

At Kozman & Co. | SBC Global, we are helping our partners identify where these measures apply

For any inquiries, please contact us:
[email protected]

Financial efficiency often depends on what you claim, not just what you earn

In real estate, tax stability matters, but ex*****on matters more

As part of the expected second package of tax facilitations in Egypt, current developments continue to emphasize both stability in rules and improvement in ex*****on

The current framework confirms:
→ A fixed 2.5% tax on sale value
→ Applied regardless of transaction frequency
→ Exemptions for transfers within family

With:
→ A mobile application for filing and payment

✔️The rule is stable.
✔️The process is evolving.

At Kozman & Co. | SBC Global, we are observing increasing focus on simplifying compliance.

For any inquiries, please contact us:
[email protected]

A stable rule only becomes valuable when it is easy to apply

The shift to digital tax systems is gradual, but irreversible

As part of the expected second package of tax facilitations in Egypt, recent developments continue to reinforce the transition toward a more digital tax environment

Recent developments include:
→ Electronic platform for tax consultations
→ Digital system for company closure
→ Delegation of certain tax services to E-Tax
→ Mobile application for real estate tax

Alongside:
→ Linking tax registration with digital systems
→ Enabling full documentation of costs

The change is not sudden.
But it is consistent

At Kozman & Co. | SBC Global, we are supporting our partners in adapting to these systems step by step

For any inquiries, please contact us:
[email protected]

As systems become digital, compliance becomes more precise

Not all taxpayers will be treated the same anymore

As part of the expected second package of tax facilitations in Egypt, recent measures indicate a shift toward a more differentiated taxpayer experience

Recent measures introduce:
→ White List classification
→ Distinction Card
→ Priority access to specialized services

Along with:
→ Faster VAT refunds
→ Simplified procedures

This signals a clear shift:
From uniform treatment → to differentiated experience

Compliance is no longer just a requirement

It is becoming a factor in how you are serviced

At Kozman & Co. | SBC Global, we are supporting our partners in maintaining positions that align with these changes

For any inquiries, please contact us:
[email protected]

In structured systems, behavior determines access

Clarity in tax treatment is one of the strongest drivers of investment

As part of the second package of tax facilitations in Egypt, recent updates are reinforcing greater clarity within the investment landscape.

Recent updates include:
→ Applying stamp duty on listed securities instead of capital gains tax
→ Defining cost base for unlisted shares
→ Incentives for listing companies for three years

These changes are technical, but their impact is broader.

✔️They reduce uncertainty.
✔️They support participation.
✔️They influence decision-making.

At Kozman & Co. | SBC Global, we are closely monitoring how these measures shape investment behavior

For any inquiries, please contact us:
[email protected]

Capital moves toward clarity before it moves toward opportunity