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June 26, 2026

Guideline For the Frequently Asked Questions

Zakat, Tax and Customs Authority

Version 1 | 2023

Contents

1. Introduction

  1. 1.1. About Zakat

  2. 1.2. Levying of Zakat

  3. 1.3. Application of Zakat Levying in the Kingdom of Saudi Arabia

  4. 1.4. The Zakat, Tax and Customs Authority

  5. 1.5. ZATCA's Responsibilities

  6. 1.6. About the Guidelines for the Frequently Asked Questions

2. Frequently Asked Questions

The Zakat, Tax and Customs Authority (ZATCA) has issued this guideline with the purpose of clarifying certain treatments regarding the implementation of the statutory provisions in effect as of the date of its issuance. the content of this guideline may not be construed 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 then be applicable to transactions completed after the publication date of the updated version of the guideline on ZATCA's website.

Introduction

About Zakat

Zakat is the third pillar of Islam. It is the most important financial way of worship. Therefore, often quoted in the Holy Qur'an. Allah Almighty has associated it with prayer in more than eighty verses. It is one of the most important pillars that distinguishes the Muslim community from others. It is a manifestation of the supremacy of Islamic legislations; as it represents a useful means to fight poverty and alleviate the suffering of the needy, leading to social solidarity in general.

Levying of Zakat

As an indication of the great status of Zakat in Islam; the state is entrusted with of administering and supervising the collection of Zakat. In fact, the State is responsible to collect Zakat on funds and allocate it to eligible ones, by appointing some personnel (employees engaged for Zakat collection purposes) to visit the owners of funds throughout the Islamic State, calculate the amount of their Zakat, then collect it from them, and oversee the disbursement and distribution of it to the beneficiaries.