Explore laws & regulations

Implementing Regulations for Zakat Collection (1445H)

Saudi Arabia · Regulation

In Force

Current Zakat collection framework, applying to financial years beginning on or after 1 January 2024. Regulation-led framework; not titled as a "Zakat Law."

Implementing Regulations of the Income Tax Law

Saudi Arabia · Regulation

Amended

Implements the Income Tax Law's computational and administrative detail. Current, as amended; use the latest consolidated ZATCA attachment.

Income Tax Law

Saudi Arabia · Law / Act

Amended

The Income Tax Law establishes the Saudi income-tax framework for persons and income within its scope, including non-Saudi participation, permanent establishmen…

Real Estate Transaction Tax Law

Saudi Arabia · Law / Act

In Force

The Law establishes the Real Estate Transaction Tax (RETT) framework for taxable disposals and other covered real-estate transactions. It defines the tax event…

VAT Implementing Regulations

Saudi Arabia · Regulation

Amended

Implements the Value Added Tax Law's registration, invoicing and recovery detail. Current, as amended; amendments may carry separate effective dates.

Value Added Tax Law

Saudi Arabia · Law / Act

Amended

The VAT Law establishes Saudi Arabia's value-added-tax system within the GCC framework. It governs taxable supplies and imports, registration, tax invoices, ded…