The Zakat, Tax and Customs Authority (ZATCA) has called upon establishments subject to withholding tax in the Kingdom to submit their tax returns for January 2026, no later than February 10, 2026.
ZATCA urged businesses to expedite the submission of their withholding tax forms via its official website to avoid late payment penalties. Such penalties are calculated at a rate of 1% of the unpaid tax for every thirty days of delay from the due date.
The Authority invited taxpayers from the business sector seeking more information regarding withholding tax to contact its unified call center at (19993), available 24/7. Alternatively, inquiries can be directed to the "Ask Zakat, Tax and Customs" account on the X platform @Zatca_Care, via email( info@zatca.gov.sa), or through the instant chat service on the ZATCA website.
Withholding tax is imposed on all payments made from a source within the Kingdom to non-resident entities that do not have a permanent establishment in Saudi Arabia. This is in accordance with the rates specified in Article 68 of the Income Tax Law and Article 63 of its Implementing Regulations.