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June 26, 2026

The official Implementing Regulations for Zakat Collection, issued by the Zakat, Tax and Customs Authority (ZATCA) of Saudi Arabia, establish the statutory framework for calculating and collecting Zakat within the Kingdom. The regulations define the criteria for Resident Saudi and GCC partners, differentiate between accounting-books and deemed-based Zakat payers, and outline specific structural calculation equations for general businesses and financing activities. Additionally, the document dictates compliance timelines (declarations due within 120 days of the year-end), the hierarchy of dispute resolution, and asset-seizure enforcement parameters for non-compliant entities.

Implementing Regulations for Zakat Collection

Zakat, Tax and Customs Authority

Contents

Chapter 1 - General Provisions

Section I: Definitions

Article 1 - Definitions

Section II: Objectives Of The Regulations

Article 2 - Objectives Of The Regulations

Section III: Zakat Payers

Article 3 - Zakat Payers Subject To The Regulations

Article 4 - Controls of Residency

Article 5 - Controls Of The Principal Headquarters

Article 6 - Persons not Subject to the Regulations

Article 7 - Persons Excluded From Zakat Collection

Article 8 - Revocation Of The Decision Of Not-Subjection To Zakat Collection

Chapter 2 - Zakat Calculation Rules

Section I: Zakat Calculation Mechanism

Article 9 - Financial Reporting Standards

Article 10 - Commencement Of Zakat Collection From The Zakat Payer

Article 11 - Zakat Payer Cessation Of Practice Of The Activity

Article 12 - Zakat Payer Cessation Of The Activity For Liquidation

Article 13 - Change Of Owners And Legal Form

Article 14 - Merger Between Zakat Payers

Section II: Zakat Base Calculation Rules

Article 15 - Percentage Of Zakat

Article 16 - Accounts And Consolidated Zakat Declarations

Chapter 3 - Calculating Zakat Base For A Deemed-Based Zakat Payer

Article 82 - Exceptions Of Deemed-Based Zakat Payer Subjection

Article 83 - Treating Deemed-Based Zakat Payer Based On Financial Statements

Article 84 - Zakat Percentage Of Deemed-Based Zakat Payer

Article 85 - Short Term Financial Period Of Deemed-Based Zakat Payer

Article 86 - The Minimum Zakat Of Deemed-Based Zakat Payer

Article 87 - Treating Deemed-Based Zakat Payers Based On Tax Identification Number

Article 88 - Transfer Of Zakat Payer To Accounting According To A Deemed-Based Zakat Payer Or Accountants

Article 89 - Calculating Zakat Base For A Deemed-Based Zakat Payer

Article 90 - Increasing Zakat To For A Deemed-Based Zakat Payer

Article 91 - Zakat Assessment For Deemed-Based Zakat Payers

Chapter 4 - Zakat Payer's Rights and Obligations

Section I: Zakat Payer's Rights

Article 92 - Date Of Starting Zakat Collection

Article 93 - Amending Zakat Declaration

Article 94 - Zakat Dues Installment

Article 95 - Recovering Surplus Amounts

Article 97 - Zakat Payer's Right To Object To Authority Decisions

Section II: Zakat Payer Obligations

Article 98 - Registration With The Authority, Submission Of Zakat Declaration, And Payment Of Zakat Dues

Article 99 - Language And Forms Of Documents Submitted By The Zakat Payer

Article 100 - Reporting Business Activity Cessation

Article 101 - Approved Communication Channels

Sub-section (1): Zakat payers subject to the RegulationsSub-section (2): Persons not subject to the provisions of the Regulations and persons excluded from the provisions of the Regulations

Sub-section (1): Minimum and Maximum Rates for Zakat BaseSub-section (2): Debts

Sub-section (3): EquitySub-section (4): InvestmentsSub-section (5): Deductible Assets

Sub-section (1): Zakat Payer of Financing ActivitiesSub-section (2): Construction and Real Estate ActivitiesSub-section (3): Investors in the Investment FundsSub-section (4): Insurance Activity