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June 26, 2026

The Rules of Zakat Collection from Investors in the Investment Funds

Zakat, Tax and Customs Authority

Version 1 | January 2023 AD

Contents

1. Introduction

  1. 1.1. About Zakat

  2. 1.2. Zakat Collection

  3. 1.3. Zakat Collection in the Kingdom of Saudi Arabia

  4. 1.4. The Zakat, Tax and Customs Authority (ZATCA)

  5. 1.5. ZATCA's Responsibilities

  6. 1.6. About the Guideline for the Rules of Zakat Collection from the Investors in the Investment Funds

2. Collection of Zakat from the Investors in the Investment Funds

  1. 2.1. Introduction to the Rules for the Collection of Zakat from the Investors in the Investment Funds

  2. 2.2. Definitions and Terms of the Investment Funds

  3. 2.3. Investors in Investment Funds Subject to Zakat

  4. 2.4. Registration of Investment Funds with ZATCA

  5. 2.5. Obligations of Investment Funds and Investment Unit Owners

  6. 2.6. Conditions for the Deduction of the Investment Value of the Investment Funds for Zakat Payers/Investment Unit Holders Who Are Subject to the Rules and Who Maintained Statutory Accounts

  7. 2.7. General Framework of Accounting for Zakat of Investing in Investment Funds

    1. 2.7.1. Introduction

    2. 2.7.2. Zakat of Investing in Investment Funds

  8. 2.8. Components of Zakat Base for Investment Funds

    1. 2.8.1. Items to be Added to the Zakat Base

    2. 2.8.2. Items to be Deducted from Zakat Base

    3. 2.8.3. Other Conditions for Deduction

    4. 2.8.4. Requests and Other Issues

3. Practical Examples

4. Appendix: FAQ

The Zakat, Tax and Customs Authority (ZATCA) issued this Guideline with the purpose of clarifying some of the treatments related to the application of the statutory provisions in force at the date of its issuance. This Guideline shall not be considered as an amendment to any of the provisions of the laws and regulations applicable in the Kingdom.

ZATCA shall apply the explanatory treatments stated in this Guideline - wherever applicable - considering the relevant legal texts. In the event that any clarification or content herein is amended - to an unamended legal text - then the updated clarification treatment shall apply to transactions that take place after the date of publishing the updated version of the Guideline on ZATCA's website.

Introduction

About Zakat