The Zakat, Tax and Customs Authority (ZATCA) called on establishments subject to withholding tax in the Kingdom to submit their withholding tax forms for September 2026 no later than October 10, 2026, via its website. The Authority clarified that late payment incurs a penalty of 1% of the unpaid tax for every thirty days of delay from the due date. Withholding tax is imposed on all amounts paid from a source in the Kingdom to non-resident parties that do not have a permanent establishment in the Kingdom, according to the rates specified in Article 68 of the Income Tax Law and Article 63 of its Executive Regulations.
Source: Official source — Source publication date: 2026-10-05