The Zakat, Tax, and Customs Authority “ZATKA” establishments subject to to the selective tax to file their tax returns for January and February 2026 by March 31, 2026.

ZATCA urged businesses to promptly file their returns via the website (zatca.gov.sa), to avoid a penalty for failure to file within the specified period, amounting to no less than 5% and no more than 25% of the tax amount that was due to be reported, in addition to a late payment penalty on unpaid taxes, amounting to 5% of the unpaid tax amount for each month or part thereof that payment is delayed.

“Zatca" invited businesses wishing to obtain further information regarding the selective tax to contact it via the unified call center number (19993), which operates 24 hours a day, seven days a week, or the "Ask Zakat, Tax, and Customs” account on the X platform (@Zatca_Care), email ([email protected]), or via live chat on the Authority’s website (zatca.gov.sa).

The selective tax is one of the tax regimes in effect in the Kingdom, imposed at varying rates on goods with negative effects on public health or the environment, including energy drinks, sweetened beverages, tobacco, and tobacco products.