ZATCA reminded Saudi businesses to submit September 2025 WHT forms by 12 October to avoid penalties, with a 1% charge for every 30-day delay.
The Saudi Zakat, Tax and Customs Authority (ZATCA) has reminded businesses subject to Withholding Tax (WHT) in Saudi Arabia to submit their WHT forms for September 2025 by 12 October 2025.
The announcement was made on 5 October 2025.
ZATCA urged businesses to submit their forms promptly via its website to avoid late payment penalties. A 1% penalty of the unpaid tax is applied for every 30 days of delay beyond the due date.
Businesses seeking more information about WHT can contact ZATCA through its 24/7 unified call center (19993), the “Ask ZATCA” account on X (@Zatca_Care), email , or live chat on the website.
Under Saudi law, WHT applies to payments made from a Saudi source to non-resident entities without a permanent establishment in the Kingdom, according to Article 68 of the Income Tax Law and Article 63 of its Implementing Regulations.
