taxnews.ey.comPrint

23 June 2025

Saudi Arabia amends filing deadline for applying Zakat Executive Regulations to prior years

  • Saudi Arabia issued Ministerial Resolution No. 1463 on 13 June 2025, amending the filing deadline for the retroactive application of the Executive Regulations for the Collection of Zakat (Bylaws), from 30 April 2025 to 31 August 2025.
  • The amendment extends the deadline for filing an application to apply the Bylaws' provisions to previous fiscal years that began before 1 January 2024.
  • Zakat payers who wish to file the application should take note of the revised deadline.
 

Executive summary

Published in the Official Gazette on 13 June 2025, Ministerial Resolution (MR) No. 1463, dated 08/12/1446 AH amends the deadline for filing the application to apply the provisions of the Executive Regulations for the Collection of Zakat (Bylaws) to previous fiscal years commencing before 1 January 2024. The new deadline is 31 August 2025, replacing the previous deadline of 30 April 2025.

The new date provides taxpayers additional time to file their applications should they decide to apply the provisions of the Bylaws.

Detailed discussion

On 21 March 2024, Saudi Arabia's Minister of Finance approved the Bylaws under MR No. 1007, aiming to provide clear guidance on zakat calculation methods and unify previously issued zakat regulations. (For background, see EY Global Tax Alert, Saudi Arabia issues new Executive Regulations for Zakat Collection, dated 4 April 2024.)

Subsequently, MR No. 947 dated 26/07/1446 AH was issued on 14 February 2025, extending the application deadline for zakat payers seeking to apply the provisions of the Bylaws to fiscal years commencing before 1 January 2024. The revised deadline was 30 April 2025, replacing the original deadline of 60 days from the date of the Bylaws' publication (21 March 2024). (See EY Global Tax Alert, Saudi Arabia issues amendment to Executive Regulations for Zakat Collection, dated 13 March 2025.)

The issuance of MR No. 1463, moving the filing deadline to 31 August 2025, gives zakat payers more time to thoroughly evaluate the impact of the Bylaws on their prior years' zakat commitments, and to prepare and file the relevant application.

Implications

Zakat payers should evaluate how applying the Bylaws' provisions could affect their prior years' zakat liability and file the application, if applicable, on or before 31 August 2025.

* * * * * * * * * *
Contact Information

For additional information concerning this Alert, please contact:

Ernst & Young Professional Services (Professional LLC), Riyadh

Ernst & Young Professional Services (Professional LLC), Jeddah

Ernst & Young Professional Services (Professional LLC), Al Khobar

Ernst & Young LLP (United States), Middle East Tax Desk, New York

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor

Document ID: 2025-1328

 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

Copyright © 1996 – 2025, Ernst & Young LLP

 

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

 

EY US Tax News Update Master Agreement | EY Privacy Statement