Saudi Arabia: Application of Zakat regulations

Taxpayers subject to Zakat on basis of accounting records allowed to apply provisions of Zakat regulations

Application of Zakat regulations in Saudi Arabia

The Minister of Finance on 19 October 2022 issued Ministerial Resolution No. 13957 allowing taxpayers subject to Zakat on the basis of accounting records to apply the provisions of the Zakat regulations issued by Ministerial Resolution No. 2216 (and generally applicable only to financial years beginning before 1 January 2019), in accordance with certain specified conditions.

For more information, contact a KPMG tax professional:

Philippe Stephanny |


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