Dammam

Zakat Consultants in Dammam

A Dammam plant's Zakat base is argued on fixed assets, project provisions and long-term funding, not on a holding company's investment schedule copied from Riyadh. Saudi ownership is generally in the Zakat net. A foreign share of the same contractor is generally income tax. December year-ends still file within 120 days unless a project owner wants the certificate sooner for a payment. Bring the asset register and the retention schedule. The statutory auditor should not compute this base.

ISZ Global matches you with vetted firms. You appoint. We do not file, we do not sign an audit, and we do not take a success fee. The shortlist is free for owners.

The rate, the base and the 120 days

Saudi-owned shares of a resident company are generally subject to Zakat. Non-Saudi shares are generally subject to corporate income tax at 20% of taxable income. Mixed-ownership companies apportion the two.

Article 15 of the Implementing Regulation for Zakat Collection (Minister of Finance Decision No. 1007 dated 19/8/1445H, applying to financial years starting after 1 January 2024, as amended by Decision No. 1248 dated 11/10/1446H) levies Zakat at 2.5% of the Zakat base for a Hijri year. If the Zakat payer's fiscal year is not a Hijri year, the percentage equals 2.5% divided by the number of days in the Hijri year, multiplied by the actual number of days in that Zakat year.

Article 102 of the Implementing Regulation for Zakat Collection requires an accounting Zakat payer to submit the Zakat return and pay the Zakat due within 120 days from the end of the Zakat year. If that period ends on an official holiday, the deadline moves to the next working day.

Questions owners ask

Does Dammam use a different Zakat rate?

No. Article 15 of the Implementing Regulation for Zakat Collection (Minister of Finance Decision No. 1007 dated 19/8/1445H, applying to financial years starting after 1 January 2024, as amended by Decision No. 1248 dated 11/10/1446H) levies Zakat at 2.5% of the Zakat base for a Hijri year. If the Zakat payer's fiscal year is not a Hijri year, the percentage equals 2.5% divided by the number of days in the Hijri year, multiplied by the actual number of days in that Zakat year.

Does ISZ Global do this work?

No. We introduce vetted firms. The firm you appoint does the work under its own licence. The shortlist is free for owners.

Sources

Saudi-owned shares of a resident company are generally subject to Zakat. Non-Saudi shares are generally subject to corporate income tax at 20% of taxable income. Mixed-ownership companies apportion the two. Source: ZATCA — Income Tax and Zakat (https://zatca.gov.sa/en/RulesRegulations/Taxes/Pages/default.aspx). Last reviewed 2026-10-28.
Article 15 of the Implementing Regulation for Zakat Collection (Minister of Finance Decision No. 1007 dated 19/8/1445H, applying to financial years starting after 1 January 2024, as amended by Decision No. 1248 dated 11/10/1446H) levies Zakat at 2.5% of the Zakat base for a Hijri year. If the Zakat payer's fiscal year is not a Hijri year, the percentage equals 2.5% divided by the number of days in the Hijri year, multiplied by the actual number of days in that Zakat year. Source: ZATCA — Implementing Regulation for Zakat Collection, Article 15 (https://zatca.gov.sa/en/RulesRegulations/Taxes/Pages/ZakatRegulations.aspx). Last reviewed 2026-10-30.
Article 102 of the Implementing Regulation for Zakat Collection requires an accounting Zakat payer to submit the Zakat return and pay the Zakat due within 120 days from the end of the Zakat year. If that period ends on an official holiday, the deadline moves to the next working day. Source: ZATCA — Implementing Regulation for Zakat Collection, Article 102 (https://zatca.gov.sa/en/RulesRegulations/Taxes/Pages/ZakatRegulations.aspx). Last reviewed 2026-10-30.

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