Law & Regulation
Implementing Regulations of the Income Tax Law
Implements the Income Tax Law's computational and administrative detail. Current, as amended; use the latest consolidated ZATCA attachment.
Legal Framework Position
- TaxImplementing Instrument
Primary / Parent Instrument
Instrument Overview
- Official Citation
- Ministerial Decision 1535, 11/6/1425H, as amended
- Instrument Type
- Regulation
- Source Language
- Arabic
- Last Verified
- 6 September 2026