<The Zakat, Tax and Customs Authority (Zatca) has invited establishments subject to withholding tax in the Kingdom to submit withholding tax forms for December 2025 by January 11, 2026.
Zatca urged establishments to submit withholding tax forms through its website: zatca.gov.sa, to avoid a late payment penalty of 1% of the unpaid tax for every thirty days of delay from the due date.<Zatca invited business taxpayers wishing to obtain more information about the withholding tax to contact it through 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 through instant messaging on the Authority's website.The withholding tax is imposed on all amounts paid from a source in the Kingdom to non-resident entities that do not have a permanent establishment in the Kingdom, in accordance with the rates specified in Article 68 of the Income Tax Law and Article 63 of its Executive Regulations.

All payments made from a source in the Kingdom to non-resident entities that do not have a permanent establishment in the Kingdom are subject to withholding tax.