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June 26, 2026

Zakatpayers for whom a decision has been issued by the Zakat, Tax and Customs Authority (ZATCA) exempting them from Zakat collection

Zakat, Tax and Customs Authority

First Edition | 2023

Contents

1. Introduction

  1. 1.1. About Zakat

  2. 1.2. Zakat Collection

  3. 1.3. Application of 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 Guidelines for the Zakatpayers for whom a decision has been issued by the ZATCA exempting them from Zakat collection

2. Zakatpayers for whom a decision has been issued by the ZATCA exempting them from Zakat collection

  1. 2.1. Introduction to the Zakatpayers for whom a decision has been issued by the ZATCA exempting them from Zakat collection

  2. 2.2. Definitions and related terms

  3. 2.3. Companies wholly owned by the State

  4. 2.4. Second: Zakat payer owned by Waqf (endowment)

  5. 2.5. Third: Associations, Non-Governmental Institutions and Training Units

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

Zakat is the third pillar of Islam. It is the most important financial acts of worship. Its significance is underscored by its repeated mention in the Qur'an. Allah Almighty has linked it with prayer in more than eighty verses. It stands as the key pillars that distinguishes the Muslim community from others, embodying a manifestation of the elevated principles of Islamic jurisprudence. It serves as a means to combat poverty and alleviate the suffering of the needy, contributing to the realization of social solidarity.

Zakat Collection