Saudi Arabia: Guidance on Zakat rules

Guidance on Zakat treatment for real estate projects, application of new Zakat regulations

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June 23, 2025

The following items of guidance relating to Zakat were published in the official gazette on June 13, 2025:

  • Ministerial Resolution No. 1248 (dated April 9, 2025) introducing specific Zakat treatment for off-plan real estate projects effective for fiscal years commencing on or after January 1, 2025
  • Ministerial Resolution No. 1463 (dated June 4, 2025) extending the deadline for submitting requests under MR No. 947 for the retroactive application of the new Zakat regulations to prior fiscal years


For more information, contact a KPMG tax professional:

Philippe Stephanny | philippestephanny@kpmg.com

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