Saudi Arabia has introduced new tax rules for Regional Headquarters (RHQ) as part of its Vision 2030 initiative to attract foreign direct investment. These rules, announced by the Zakat, Tax and Customs Authority (ZATCA) on 04 February 2024, clarify the concept of RHQ and outline significant tax incentives for multinational enterprises operating in the Kingdom. This document summarizes the key aspects of these regulations, including eligibility criteria, tax benefits, compliance requirements, and potential penalties for non-compliance.