The Zakat, Tax, and Customs Authority (ZATKA), called on establishments subject to withholding tax in the Kingdom to submit their withholding tax forms for December 2025 by January 11, 2026, at the latest.
ZATCA urged businesses to promptly submit their 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 taxpayers in the business sector who wish to obtain further information regarding withholding 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) (@Zatca_Care), via email ([email protected]), or through live chat on the Authority’s website.
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 Implementing Regulations.