Article 7 of the KSA Income Tax Law outlines the applicable tax rates. A standard rate of 20% applies to the tax base of resident capital companies, non-Saudi resident natural persons, and non-residents with a permanent establishment. This 20% rate also extends to taxpayers engaged exclusively in natural gas investment activities. For taxpayers in oil and hydrocarbon production, a progressive rate structure applies, ranging from 50% to 85%, contingent on the total capital investment amount. The article defines 'total capital investments' and explicitly references Article 68 for applicable withholding tax rates.