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At Par · Saudi Arabia

Who prepares your Zakat and corporate-tax return in Saudi Arabia?

Zakat, corporate income tax, or both — the answer depends on who owns the company. At Par closes and reconciles your books and prepares the return; you or your accredited advisor file with ZATCA and pay.

An ACCA is accountable. The finance team you don't hire.

In one line

In Saudi Arabia, Saudi and GCC ownership pays 2.5% Zakat and foreign ownership pays 20% corporate income tax; mixed ownership splits proportionally. Both are filed with ZATCA within 120 days of your year-end, with audited financial statements. At Par prepares the return and the reconciled books behind it — you authorize and file.

In Saudi Arabia

What this means for your books.

Do I pay Zakat, corporate tax, or both?

It depends on ownership — Saudi and GCC owners pay Zakat, foreign owners pay corporate income tax, and mixed companies pay both in proportion.

Ownership decides the tax. The Saudi and GCC-owned share of profit is assessed for Zakat at 2.5%; the non-Saudi (foreign) share is assessed for corporate income tax at 20%. A wholly foreign-owned company pays 20% on all taxable income. A mixed company files both — corporate tax on the foreign share, Zakat on the Saudi/GCC share — with ZATCA. Higher rates apply only to oil and hydrocarbons, not to service firms.

Zakat (Saudi/GCC share)2.5% of the Zakat base
Corporate income tax (foreign share)20% of net adjusted profit
Mixed ownershipProportional split, both filed
Oil / hydrocarbonsHigher rates (not services)

Source: ZATCA. Zakat is assessed on the higher of the Zakat base or adjusted net income.

When is the return due, and what goes with it?

Within 120 days of your fiscal year-end — 30 April for a 31 December year-end — filed with audited financial statements.

The Zakat and corporate-tax return is due within 120 days of the fiscal year-end. For the common 31 December year-end, that is 30 April. Audited financial statements are filed alongside the return. At Par has your books closed and reconciled well before the deadline, so the filing is ready rather than rushed at the wall.

Deadline120 days after year-end
31 Dec year-endDue 30 April
Filed with the returnAudited financial statements
Next cycleFY2026 → due 30 April 2027
FY2026Returns for a 31 December 2026 year-end are due 30 April 2027. Books closed early mean the filing is ready, not rushed.

Source: ZATCA filing rules.

What about withholding tax?

Withholding tax applies only when you pay a non-resident — it is not a tax on your own income.

If your company pays a non-resident for services, withholding tax applies to that payment and is remitted to ZATCA by the 10th of the following month. Rates run from 5% to 20% by payment type, and this sits separate from your annual Zakat or corporate-tax return. At Par flags withholding as it arises in the books and prepares what you need — you authorize and pay.

Management fees20%
Royalties15%
Dividends, interest, rent, technical5%
Remitted by10th of the following month

Source: ZATCA. Withholding applies only to payments made to non-residents.

We are foreign-owned. Do we need this from day one?

Yes — 100% foreign ownership is available through MISA, and a foreign-owned company owes corporate income tax from its first year.

Saudi Arabia allows 100% foreign ownership for many activities through MISA registration. A wholly foreign-owned company pays 20% corporate income tax on its taxable income and must file within 120 days of year-end with audited financial statements, from the first fiscal year. At Par sets up clean, reconciled books from day one and prepares the return, so an incoming firm is ready for ZATCA instead of reconstructing a year later. A qualified accountant (ACCA) is accountable for the work.

Source: ZATCA; MISA (foreign-ownership registration).

Show, don't tell

One document in. Recorded, with its evidence.

Read, checked twice, recorded.

Dr  Operating expensesSAR 4,800
Cr  Accounts payable — supplierSAR 4,800

It balances · evidence attached · append-only. At Par records it — you still authorize the payment.

Send one invoice, see what comes back Don't take our word for it — send one of your own and watch it come back recorded.
Why you can sign off on it

At Par prepares. Two checks agree. You authorize.

Two checks must agree before anything is recorded. Evidence on every figure. Append-only records. A qualified accountant (ACCA) is accountable. You authorize everything that moves money — At Par never moves it. At Par prepares your filings; you or your authorised tax agent submit them through the official channel.

Pricing

Priced against the hire, not the software.

A qualified accountant in Saudi Arabia typically costs SAR 10,000–15,000 a month. At Par is a fraction of that — the accountant and the accounting system in one, an ACCA accountable.

Flat monthly, sized to your volume. Start with a 30-day paid pilot; no lock-in.

Books
fromSAR 1,900per month
  • Bookkeeping and monthly close
  • VAT reconciled to what ZATCA sees
  • An ACCA accountable — you authorize and file
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Full
Custommulti-entity / CFO
  • Everything in Books + Tax
  • Multiple entities or group
  • CFO-level reporting and advisory
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Every plan starts with a 30-day paid pilot · billed monthly, no lock-in · an ACCA accountable · you authorize everything that moves money. Exact scope sized on your call.

Questions

Asked by Saudi businesses.

Do you do our audit? +

No. We do not provide audit or assurance services. Your accredited auditor signs the audited financial statements. At Par prepares reconciled, audit-ready books and the tax return, which reduces audit risk and back-and-forth.

Does At Par file the return or move my money? +

No. At Par prepares the Zakat and corporate-tax return and the reconciled financials behind it. You authorize and file with ZATCA, and you pay. At Par never moves your money, and a qualified accountant (ACCA) is accountable for the work.

What does it cost? +

Books start at SAR 1,900 a month. Books plus tax preparation is SAR 3,900 a month. Full, custom scope is priced against the cost of the hire you would otherwise make. Every engagement starts with a 30-day paid pilot.

Are you a ZATCA e-invoicing (Fatoora) provider? +

No. At Par is not an e-invoicing provider. Your own invoicing system — QuickBooks, Xero, Wafeq, Qoyod or Zoho — issues the ZATCA-compliant invoice. At Par reviews, reconciles and closes the books on top, then prepares the Zakat and corporate-tax return.

The pilot

Get your Saudi books to par. Start this month.

Sized to your volume, priced against the hire, not the software. A 30-day paid pilot, full service, your weekly brief from week one.

A few seats this cohort No lock-in · billed monthly Clean exit — records & evidence, always yours A person, not a bot

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Reviewed by an ACCA on the At Par team · Last updated 26 July 2026 · figures cited from ZATCA (zatca.gov.sa) — verify current dates before filing. See our Saudi Arabia overview.

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