Saudi Arabia’s Zakat, Tax and Customs Authority (ZATCA) has reminded businesses subject to withholding tax to submit their June 2026 tax returns by July 10.
The authority urged establishments to complete their filings through the official ZATCA website on time to avoid penalties for delayed payments.
Under Saudi tax regulations, late payment penalties are applied at a rate of 1% of the unpaid tax amount for every 30 days of delay after the deadline.
ZATCA clarified that withholding tax applies to payments made from a source inside Saudi Arabia to non-resident entities that do not have a permanent establishment in the Kingdom. The tax is applied according to the rates outlined in Article 68 of the Income Tax Law and Article 63 of its Executive Regulations.
The authority encouraged taxpayers who require additional information about withholding tax procedures to contact its 24-hour unified call center for support.

