Article 10 of the KSA Income Tax Law outlines specific categories of income that are exempt from taxation. This includes capital gains from the disposal of securities traded on the Kingdom's financial market, extending to securities traded abroad if also listed locally. The exemption also applies to gains from the sale of property not used in business activities. Additionally, distributions, whether cash or in-kind, from a capital company's investments are exempt, provided the resident company holds at least a 10% share in the investee for a minimum continuous period of one year before the distribution.