Tax Filing & Returns in Saudi Arabia
The full ZATCA filing cycle. The annual CIT/Zakat return is due within 120 days after the fiscal year-end: 20% corporate income tax on net adjusted profits attributable to non-Saudi/non-GCC ownership, and 2.5% Zakat on the Zakat base (a net-worth basis, not simply accounting profit) attributable to Saudi/GCC ownership. Advance CIT instalments of three equal 25% payments fall on the last day of the 6th, 9th and 12th months of the tax year, but only where the prior year's tax after withholding credits exceeded SAR 500,000; late payment carries a penalty of 1% per 30 days of delay. VAT returns are due by the last day of the month following the period — monthly where annual taxable supplies exceed SAR 40 million, quarterly below that — at a standard 15% rate. Withholding tax on payments to non-residents is remitted within the first 10 days of the following month, with an annual reconciliation: dividends, interest and rent 5%, technical and consulting services 5% (reduced from 15% on 15 September 2023), royalties 15% and management fees 20%, subject to treaty relief. All of these figures come from PwC Worldwide Tax Summaries and comparable secondary sources reproducing ZATCA law, not from ZATCA's own pages — treat them as indicative and re-confirm.
5–15 business days
SAR
What we will need from you
Upload these once. They are stored encrypted and reused across every service you buy from us.
Audited financial statements for the period
Ownership split by nationality for the CIT / Zakat apportionment
The apportionment between 20% CIT and 2.5% Zakat follows the ownership share, so a mid-year change in ownership matters to the return.
Sales and purchase records and the FATOORAH e-invoice data for the VAT return
Schedule of payments to non-residents
Needed for the monthly WHT remittance and the annual reconciliation; ZATCA reviews focus on non-resident payments.
Payroll and GOSI records
Where staff are employed.
Cost breakdown
Our fee and the government’s are always separate lines. Government fees are passed through at exactly what the authority charges — we add nothing to them.
| Statutory filing feeThe 20% CIT rate, the 2.5% Zakat rate, the 120-day deadline, the advance-instalment rules and the 1% per-30-days late penalty all come from PwC's reproduction of ZATCA law.pwc.com/saudi-arabia/corporate/tax-administration) — re-confirm on zatca.gov.sa at quote. Dividends, interest and royalty WHT rates are from.pwc.com/saudi-arabia/corporate/withholding-taxes; the service-category rates (management fees 20%, technical/consulting 5% post-15 September 2023, rent 5%) are from.com.sa/blog/tax-system-saudi-arabia-wht-vat-cit-guide and need re-confirming against the Income Tax Law. The VAT monthly/quarterly split at SAR 40 million is from.cleartax.com/sa/vat-rates-saudi-arabia. | Confirmed before payment |
| Comriq professional fee | Fixed fee within 1 business day |
How it runs
You will see these exact stages update in your client portal as we progress.
Records Received
Accounting records, e-invoice data and the non-resident payment schedule collected and reconciled.
Returns Prepared
The CIT/Zakat return is prepared with the ownership apportionment computed, alongside the periodic VAT return and the monthly WHT remittance.
Your Approval
You review and sign off.
Filed with ZATCA
Submitted through ZATCA's portal — the annual return within 120 days of year-end, VAT by the last day of the following month, WHT within the first 10 days of the following month.
Indicative guidance — confirmed before payment
Requirements and statutory fees are set by Zakat, Tax and Customs Authority (ZATCA) — CIT, Zakat, VAT and withholding tax and change without notice. This page is general information, not legal or tax advice. Your engagement letter and quote are the binding documents.