Home › Business filing deadlines (Pakistan & Gulf) › Saudi Zakat and Income Tax Return Due Date
Saudi Zakat and Income Tax Return Due Date
Choose who files and enter the last day of the financial year. Shows the zakat and income tax return and payment due date from the official texts, and estimates the income tax fines if you file or pay late.
Zakat: 120 days after the end of the zakat year
A zakat payer that keeps accounts submits its zakat return, and pays the zakat due under it, within 120 days from the end of the zakat year. If that period ends on an official holiday, the deadline moves to the first working day after the holiday (Implementing Regulations for Zakat Collection 1445 H, Article 102(1)). The zakat year is the payer's financial year. These Regulations apply to financial years starting on or after 1 January 2024. They exclude zakat payers assessed without accounts from Article 102 (Article 82), so for them the tool shows "Being verified".
Income tax: the same 120 days, with payment
A resident capital company (for its non-Saudi share), a non-resident with a permanent establishment in Saudi Arabia, and a non-Saudi resident individual doing business file an income tax return within 120 days from the end of the tax year, and pay the tax due under it (Income Tax Law, Article 60(a) to (c)). A return due during an official holiday is accepted if it is filed and the tax paid on the first working day after the holiday (Implementing Regulations, Article 57(2)). A partnership files its information return within 60 days of the end of its year (Article 60(f)).
ZATCA counts the days from the day after the year end: the returns for the year ended 31 December 2025 were due by 30 April 2026, and for the year ended 31 December 2023 (a leap year) by 29 April 2024. A company with both Saudi and non-Saudi owners files both returns by the same date.
Fines for late income tax (Income Tax Law, Articles 76 and 77)
- Late return: the higher of 1% of gross revenue (up to SAR 20,000) and a share of the unpaid tax: 5% if up to 30 days late, 10% up to 90 days, 20% up to 365 days and 25% after that.
- Late payment: 1% of the unpaid tax for each 30 days of delay, from the due date to the date paid. The law does not say how a part of 30 days is counted, so the tool shows both readings.
Worked example: year ended 30 June 2026, income tax due 28 October 2026. Filed on 15 December 2026 (48 days late), SAR 100,000 unpaid, gross revenue SAR 5,000,000: 10% × 100,000 = SAR 10,000, or 1% of revenue capped at SAR 20,000; the higher is SAR 20,000. Paid on 20 January 2027 (84 days late): two full 30-day periods = SAR 2,000, or SAR 3,000 if the remaining 24 days count as a further period.
The Zakat Regulations set no fixed fine for a late zakat return. ZATCA may assess within ten years where the return was late or the zakat was not paid on time (Article 106(2)). This tool shows dates, not how much zakat you owe. The Arabic texts govern. This is general information, not tax advice.
Frequently asked questions
When is the Saudi zakat return due for the year ended 31 December 2025?
By 30 April 2026, with the zakat paid by the same date (Zakat Regulations, Article 102(1)). ZATCA confirmed the date in its notice of 23 April 2026.
Is the income tax return due on the same date as the zakat return?
Yes. Both are due 120 days after the end of the year (Income Tax Law, Article 60(b)), so a company with Saudi and non-Saudi owners files both by the same date.
Does the deadline move if it falls on a holiday?
Yes, to the first working day after an official holiday (Zakat Regulations, Article 102(1); Income Tax Implementing Regulations, Article 57(2)). Whether a Friday or Saturday counts is being verified, so the tool does not move those dates.
Do you store what I enter?
No. Everything runs in your browser. The calendar file is made on your device and nothing is sent to us or saved.