This ZATCA guideline clarifies the tax and Zakat provisions for entities licensed under the KSA Regional Headquarters (RHQ) Programme. It details the 30-year tax incentives, including a zero percent income tax on eligible income and a zero percent withholding tax on specific payments to non-residents. The guide outlines mandatory and optional RHQ activities, registration mechanisms, and critical Economic Substance Requirements (ESR) that must be met to qualify for these benefits. It further explains the application of VAT, Zakat, Transfer Pricing bylaws, and procedural obligations, implementing the Regional Headquarters Tax Rules.