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Step 6 of 12 in the set-up journey

Business Zakat: who is subject to it, the rate and the filing deadline

Zakat is an annual obligation on Saudi-owned businesses, calculated under the Implementing Regulations for Zakat Collection. These are the basics as set out in the Regulations and ZATCA's calendar.

Last updated: 4 November 2026

Who is subject to Zakat?

The Regulations cover Saudi residents with a licensed activity, Saudi-owned sole proprietorships, Saudi-owned companies to the extent of the Saudi share, and others specified in Article 3 [1].

Rate and deadline

  • Rate: 2.5% of the Zakat base for the Hijri year, calculated by days if the financial year differs [1].
  • Deadline: the return is filed and paid within 120 days of the year-end. For financial year 2025, the deadline is 30 April 2026 [1][2].

Deemed assessment

For those who do not keep proper accounts, Zakat is estimated on the basis of sales under the deemed assessment articles of the Regulations, at 2.5% with a minimum of SAR 500 [1]. The method of estimation is set out in the text of the Regulations, and we recommend reviewing it with an accountant.

Note

This guide is introductory and is not Zakat advice. Calculating the Zakat base depends on the nature of the business and its assets, and detailed questions need a licensed accountant.

Frequently asked questions

What is the business Zakat rate?

2.5% of the Zakat base for the Hijri year [1].

When is the Zakat return due?

Within 120 days of the end of the financial year [1].

Sources

  1. Implementing Regulations for Zakat Collection, 1445 AHZakat, Tax and Customs Authority (ZATCA) · accessed 2026-11-04
  2. Zakat declaration and tax returns calendarZakat, Tax and Customs Authority (ZATCA) · accessed 2026-11-04

Sources last checked: 4 November 2026.