ZATCA urges businesses to file December 2025 withholding tax returns by Jan. 11

Riyadh, January 5, 2026 (Saudi Arabia Breaking News) – The Zakat, Tax and Customs Authority (ZATCA) urged businesses in Saudi Arabia subject to withholding tax to submit their December 2025 filings no later than January 11 through its website, zatca.gov.sa, according to a statement.

ZATCA said timely submission is required to avoid late-payment penalties, which it put at 1% of the unpaid tax for every 30 days past the due date.

For inquiries, taxpayers can contact ZATCA via its 24/7 unified call centre at 19993, the @Zatca_Care account on X, email at info@zatca.gov.sa, or live chat available on the authority’s website, it said.

Withholding tax applies to payments made from sources within the Kingdom to non-resident entities that do not maintain a permanent establishment in Saudi Arabia, according to the statement, which cited Article 68 of the Income Tax Law and Article 63 of its Implementing Regulations.