2026 Compliance · All ZATCA Obligations · Deadlines & Checklists
Saudi Arabia Corporate Tax Compliance Checklist 2026
The complete annual compliance checklist for Saudi businesses — every ZATCA deadline, filing obligation, and documentation requirement for 2026.
2026 Compliance Guide
Keeping track of every ZATCA filing deadline, documentation requirement, and regulatory change is a full-time job. This checklist consolidates the complete annual compliance calendar for Saudi businesses — covering Zakat, Corporate Income Tax (CIT), VAT, Withholding Tax (WHT), Fatoorah e-invoicing, Transfer Pricing, Excise Tax, and RETT obligations.
Use this as a framework for your finance team's annual compliance planning. Intelli Solutions can take full ownership of all items on this checklist — ensuring every obligation is met accurately and on time, with zero penalties.
Annual ZATCA Compliance Calendar
Q1 — January to March
- File Q4 VAT return (due within 30 days of Q4 end)
- WHT return for December payments (due 10 Jan)
- Q1 CIT advance payment (due end of quarter)
- Excise tax monthly returns
- Review Zakat base — 9-month interim check
Q2 — April to June
- Annual Zakat & CIT return due within 120 days of year-end (typically April for Dec 31 YE)
- Annual Zakat payment — full liability settled
- Transfer pricing Local File completion
- Q1 VAT return filing
- Q2 CIT advance payment
- Fatoorah Phase 2 wave notifications — check ZATCA portal
Q3 — July to September
- Q2 VAT return filing
- Q3 CIT advance payment
- Master File preparation (if SAR 100M+ RP transactions)
- CbCR notification submission (large MNE groups)
- Mid-year Zakat planning review
Q4 — October to December
- Q3 VAT return filing
- Q4 CIT advance payment
- Year-end Zakat base calculation — preliminary
- TP documentation finalisation before year-end
- Review open ZATCA assessments and objection deadlines
- Fatoorah compliance check — all waves current
By the numbers
Corporate Tax Compliance Checklist Saudi Arabia — Key Facts
6
ZATCA tax types
12+
Annual filing deadlines
120 days
Zakat/CIT return window
10 days
WHT monthly remittance
FAQ
Frequently Asked Questions — Corporate Tax Compliance Checklist Saudi Arabia
The most frequently missed deadlines are: (1) WHT monthly remittance — due within 10 days of the month following payment, often missed for ad-hoc non-resident payments; (2) Zakat extension requests — must be filed before the 120-day deadline, not after; (3) Transfer pricing documentation — many businesses realise they need TP docs only when ZATCA requests them during audit; (4) Fatoorah Phase 2 integration — businesses receive 6 months notice but often underestimate implementation complexity.
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