Saudi Arabia’s Zakat, Tax and Customs Authority (ZATCA) has called on businesses in the Kingdom that are subject to withholding tax to submit their December 2025 filings no later than January 11 via its official website.
The authority said timely submission is essential to avoid late payment penalties and to ensure compliance with Saudi Arabia’s tax regulations.
ZATCA emphasised that late payment penalties amount to 1 per cent of the unpaid tax for every 30 days past the due date, underscoring the importance of meeting the filing deadline.
The authority urged businesses to complete their submissions through its digital platforms to ensure accurate and timely processing.
Saudi tax deadlines
Withholding tax applies to all payments made from sources within the Kingdom to non-resident entities that do not maintain a permanent establishment in Saudi Arabia.
The tax is imposed in accordance with the rates stipulated in Article 68 of the Income Tax Law and Article 63 of its Implementing Regulations.
To support taxpayers, ZATCA said businesses can seek assistance through multiple official channels, including:
- Phone: 19993
- X: @Zatca_Care
- Email: [email protected]
- Online: www.zatca.gov.sa
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