Zakat Consultant Saudi Arabia
Certified Zakat calculation, filing, and ZATCA compliance services for Saudi businesses and mixed-ownership companies.
Intelli Solutions provides certified Zakat consulting services in Saudi Arabia — from determining who owes Zakat and calculating the Zakat base correctly, to preparing and filing the annual Zakat return with ZATCA, responding to ZATCA queries, and resolving assessments or penalties. Our consultants hold ZATCA-recognized qualifications and have handled hundreds of Zakat filings across manufacturing, real estate, trading, and professional services companies.
Who Must Pay Zakat in Saudi Arabia?
Zakat liability in Saudi Arabia applies to:
- Saudi national shareholders on their ownership share in Saudi companies
- GCC national shareholders (citizens of UAE, Kuwait, Bahrain, Qatar, Oman) on their proportionate ownership
- Saudi sole proprietorships and partnerships fully owned by Saudi nationals
Foreign shareholders in the same company pay Corporate Income Tax (CIT) at 20% on their profit share — not Zakat. Companies with mixed Saudi and foreign ownership therefore face both Zakat and CIT obligations, making accurate shareholder allocation essential.
The annual Zakat return must be filed with ZATCA within 120 days of the financial year-end. Extensions of 60 days can be requested before the deadline. Late filing attracts a penalty of 5%–25% of the Zakat due.
How Is the Zakat Base Calculated?
The Zakat base is broadly calculated as:
Add: Zakatable assets
Working capital, trade inventory, cash and bank balances, receivables (net of provision), short-term investments, advances to suppliers, and certain other liquid assets.
Deduct: Eligible deductions
Fixed assets (net book value), long-term investments, losses carried forward, and certain statutory reserves are excluded from the Zakat base.
Apply: Zakat rate
The Zakat rate is 2.5% on a solar year basis, or approximately 2.577% when adjusted for the lunar Hijri year. ZATCA now generally accepts either basis with consistent application.
Allocate: Saudi ownership portion
In mixed-ownership companies, the Zakat base is multiplied by the Saudi/GCC shareholder percentage. The remainder is subject to CIT at 20%.
In practice, ZATCA frequently reassesses submitted returns and issues amended assessments. Our team includes former ZATCA-trained consultants who know how assessments are made — and how to challenge incorrect ones through the Appeal Committee and Tax Dispute Resolution Committee.
Our Zakat Consulting Services
Zakat Base Calculation
Comprehensive annual Zakat base computation aligned with ZATCA's assessment methodology and current regulations.
ZATCA Return Filing
Preparation and submission of the annual Zakat return through ZATCA's electronic portal, with complete supporting documentation.
ZATCA Assessment Review
Review of ZATCA assessments for errors, overcalculations, or misapplication of regulations — with written objection preparation.
Penalty Resolution
Negotiation and resolution of Zakat penalties, back-assessments, and voluntary disclosure submissions to reduce exposure.
Mixed-Ownership Structuring
Allocation of Zakat vs. CIT liabilities in Saudi–foreign joint ventures and mixed-ownership structures for tax efficiency.
Zakat Health Check
Annual review of Zakat positions, identification of over- or under-payment, and proactive correction before ZATCA scrutiny.
Zakat Regulations and Recent ZATCA Updates
Saudi Zakat regulations have evolved significantly since ZATCA (formerly GAZT) began electronic filing. Key developments affecting 2025–2026 Zakat filings include:
- ZATCA Circular on Zakat Base: Updated guidance on the treatment of intercompany loans, shareholder loans, and provisions in Zakat base calculations
- Voluntary Disclosure Mechanism: ZATCA introduced a structured VDP allowing companies to correct prior-year Zakat underpayments with reduced penalties (up to 100% waiver in eligible cases)
- E-Invoicing Integration: Zakat-registered businesses are subject to Fatoorah e-invoicing obligations — Phase 2 integration timelines apply equally to Zakat-only entities
- Transfer Pricing Applicability: Where a Saudi company has related-party transactions, ZATCA may apply transfer pricing adjustments to the Zakat base — mandatory TP documentation applies from SAR 100M+ threshold
- Group Zakat Filing: Saudi business groups under common ownership may elect consolidated Zakat filing — eligibility and mechanics require careful structuring
Our team monitors every ZATCA circular and implements required changes to your Zakat position proactively — never reactively.
Zakat Consultant Saudi Arabia — Key Facts
Frequently Asked Questions — Zakat Consultant Saudi Arabia
Other Tax & Zakat Services
Ready to File Your Zakat Return?
Our ZATCA-certified consultants handle everything — calculation, filing, and ZATCA correspondence. Free initial consultation.