Long-term loans in the Zakat base
In one sentenceThe loans and financing added to the financing sources in the Zakat base, to the extent and under the conditions ZATCA's regulations set, because they financed the business's assets.
Simply put
A loan is a financing source like capital. If it financed deductible assets or stayed for a long period, it may be added to the base under the regulations' rules.
Adding it raises the Zakat, so classify your loans accurately: short or long term, and what they were used for.
Worked example
A company with a Gregorian year has a base of 600,000 SAR before the loan and a loan of 200,000 SAR. For illustration, assume the regulations require adding it in full.
Base before the loan600,000 SAR
Add: the loan200,000 SAR
Base after adding800,000 SAR
Effect of the loan on Zakat200,000 × 2.57768%
Increase in Zakat due to the loan5,155 SAR
Don't confuse it with
Long-term liabilitiesLong-term liabilities is an accounting classification, and what is added to the base is decided by the Zakat rules, not by the classification alone.