August 10 is the deadline for establishments subject to withholding tax in Saudi Arabia to submit their July 2026 forms.
The Zakat, Tax and Customs Authority (ZATCA) urged establishments to submit these forms through zatca.gov.sa, according to SPA.
Late-payment penalties are 1% of the unpaid tax for every 30 days of delay from the due date. Withholding tax applies to payments from a source in the Kingdom to non-resident entities without a permanent establishment in Saudi Arabia, based on rates in Article 68 of the Income Tax Law and Article 63 of its implementing regulations.
Taxpayers can contact ZATCA via the 19993 call center, the @Zatca_Care account on X, email at [email protected], or the website live chat service.
When is the deadline for July 2026 withholding tax forms and how are they submitted? Establishments subject to withholding tax in Saudi Arabia must submit their July 2026 forms by August 10. These submissions should be completed promptly through the official Zakat, Tax and Customs Authority website at zatca.gov.sa.
What are the penalties for late submission of withholding tax forms? Establishments that fail to meet the deadline face late-payment penalties. The penalty is calculated as 1% of the unpaid tax for every 30 days of delay starting from the due date.
Who is subject to withholding tax and what regulations govern it? Withholding tax is imposed on all payments made from a source in the Kingdom to non-resident entities that lack a permanent establishment in Saudi Arabia. This is conducted according to rates specified in Article 68 of the Income Tax Law and Article 63 of its implementing regulations.