Saudi Arabia is currently considering allowing expats to own private businesses in exchange of paying an annual 20% tax, sources said. The custody will be transferred to the investor, and taxes will be imposed based on revenue, expenditure and profit data provided by the expat. In case there are no profits, the tax will be a percentage specified for each sector: for example, a 15% tax will be imposed on the contracting business and 25% on consultancy. Private businesses include supply shops, contracting, consultancy, amongst other areas that will be determined by the study.