Ownership: An LLC can be owned by one or more individuals or entities, known as shareholders. The liability of shareholders is limited to their share capital in the company.

Management: An LLC is managed by one or more managers appointed by the shareholders. The managers can be shareholders or third parties.

Capital Requirements: There is no minimum capital requirement for setting up an LLC in Saudi Arabia. However, the capital must be sufficient to achieve the company's objectives.

Registration: To register an LLC in Saudi Arabia, the shareholders must prepare and submit the company's articles of association, obtain a commercial registration certificate, and fulfil other legal requirements.

Taxation: An LLC is subject to corporate income tax on its profits. The standard corporate tax rate in Saudi Arabia is 20%.

Profit Distribution: Profits of an LLC can be distributed to shareholders as dividends. Dividends distributed to non-resident shareholders may be subject to withholding tax.

Legal Entity: An LLC is a separate legal entity from its shareholders, which means that it can enter into contracts, own assets, and incur liabilities in its own name.

Liability: Shareholders are not personally liable for the debts and obligations of the LLC, except to the extent of their capital contribution.

Restrictions: Certain activities in Saudi Arabia, such as banking, insurance, and telecommunications, may require specific licences and are not permitted for LLCs.

Conversion and Dissolution: An LLC can be converted into another type of company structure, such as a joint stock company, and can be dissolved through a formal legal process.