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Zakat, Tax and Customs Authority: Saudi tax rules

The Zakat, Tax and Customs Authority (ZATCA) administers VAT, zakat, corporate income tax, excise and customs in Saudi Arabia, and publishes the laws, implementing regulations and guidelines.

Release calendar

What it publishes

• VAT law and implementing regulations.
• Zakat and income tax rules.
• Excise and customs regulations.
• Guidelines and e-invoicing rules.

Key datasets

• Zakat, tax and customs regulations
  Laws and regulations for each tax.
  Updated: When rules change

APIs and downloads

• ZATCA website
  Guides, forms and e-services.

When it publishes

Updated when laws or regulations change.

How to use it to check a claim

1. Cite the regulation and its effective date.

Common mistakes

• Rules differ for Saudi and GCC-owned and foreign-owned companies.

Does Saudi Arabia have income tax on salaries?

No personal income tax is levied on salaries; ZATCA administers VAT, zakat and corporate taxes.

Questions answered using this source

• What is the VAT rate in Saudi Arabia?

Links checked 14 October 2026. This page describes what the source publishes and gives no verdict on any claim.