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August 24, 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

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