The statutory deadline: 120 days
The Zakat return or income tax return (Zakat / Income Tax Return) must be filed and the amount due paid within 120 days of the end of the financial year. If the last day falls on an official holiday, the deadline moves to the first working day after it. Filing is done electronically through the portal of the Zakat, Tax and Customs Authority (ZATCA).
| Financial year-end | Deadline for filing and payment (120 days) |
|---|---|
| 31 December 2025 | 30 April 2026 |
| 31 March 2026 | 29 July 2026 |
| 30 June 2026 | 28 October 2026 |
| 30 September 2026 | 28 January 2027 |
Documents to prepare before logging in to the portal
- The year's financial statements: statement of financial position, income statement, statement of cash flows and notes, with the external auditor's report if the business is required to be audited.
- A detailed trial balance at year-end.
- A schedule of movements in fixed assets and depreciation.
- A schedule of movements in provisions and loans.
- Details of investments and the Zakat certificates of investees, if any.
- Owners' details and percentages, especially in companies with mixed ownership.
- A reconciliation between accounting profit and adjusted net profit.
Filing steps
- Log in to the ZATCA portal with the business's account and confirm that the registration and owner details are correct.
- Select the return that applies to the period: Zakat, income tax, or mixed, depending on ownership.
- Enter the financial data in the return forms, and attach the financial statements and required schedules.
- Review the automatic calculation shown by the portal and reconcile it with your internal calculation of the base.
- Submit the return and obtain a reference number.
- Pay using the payment bill number issued after submission, through banking channels.
- Obtain the Zakat certificate after filing and payment; it is required in many dealings such as government tenders and renewing some licenses.
Example: a timeline for a business whose year ends on 31 December
| Week / date | Task |
|---|---|
| First two weeks of January | Close the accounts, count inventory, reconcile banks, customers and suppliers |
| End of February | Hand the draft to the external auditor |
| End of March | Receive the audited statements and prepare the internal base calculation |
| Mid-April | Enter the return and review it |
| Before 30 April | File and pay |
If the internal base calculation estimates Zakat of 60,000 SAR, it is useful to set this amount aside in cash from March so that payment is not delayed by liquidity.
Mistakes that delay or weaken the return
- Not updating owner details on the portal after a change of partners.
- Filing the return without paying, so the liability remains and the certificate is not issued.
- Figures in the return that differ from the financial statements submitted to other authorities.
- Missing supporting documents for large expenses and provisions.
- Leaving filing to the last day, when the portal may be under pressure or you may need to make an inquiry.
For inquiries, you can contact the ZATCA call center on 19993.
After filing: what happens?
Filing and paying the return is not the end of the file. ZATCA may later audit the return and request additional data or clarifications, then issue an assessment that confirms or amends the return. So:
- Keep a complete copy of the return, its attachments and your internal calculation schedules in one file for each year.
- Follow the notifications and messages received on the portal and at the registered email, because some requests have a deadline for reply.
- If an assessment is issued that you do not agree with, there are statutory objection procedures within set deadlines, and it is important not to miss them.
Remember that the Zakat certificate has a validity period tied to the year, so filing the return late means renewing the certificate late, which may prevent the business from taking part in a tender or receiving payments from an entity that requires a valid certificate. That is why many businesses treat the return deadline as an operational deadline, not just an accounting one.
A good habit is to put two reminders in the business calendar: the first two months before the deadline to confirm the external audit is progressing, and the second two weeks before to confirm the return and the cash needed for payment are ready. This simple step prevents many delays caused by forgetfulness or year-end workload rather than by the difficulty of the return itself. It also helps to keep each year's file available for several years after filing.