Zakat & Income Tax
Income tax return
For foreign companies and branches: adjusted profit, tax depreciation by asset group, non-deductible expenses and tax due after advance payments.
Who it is for
Foreign companies, their branches and permanent establishments in the Kingdom, and non-Saudi-owned companies.
What it covers
- Adjusted profit and provisions
- Tax depreciation (five asset groups)
- Advance payments
- Filing and payment
What you receive
- A filing-ready income tax return
- Adjusted profit and tax depreciation schedules
- An advance payment schedule for the next year
How we work
- Understand — We start with your business, structure and filing history.
- Analyse — We reconcile the financial statements and identify risks before any figure is filed.
- Deliver — We prepare, review and file on time, with a documented supporting file.
- Follow through — We handle queries and assessments until the year is fully closed.
Frequently asked
Who is subject to income tax in Saudi Arabia?
The non-Saudi share in resident companies, branches and permanent establishments of foreign companies, and non-residents on Saudi-source income.
Are advance payments due during the year?
Advance payments may be due based on the prior year’s tax under the statutory conditions; we prepare the schedule with the return.
Zakati is an independent private advisory firm and is not affiliated with the Zakat, Tax and Customs Authority (ZATCA) or its “Zakaty” app. Published content is general guidance and does not constitute professional advice on any specific matter.
How can we help?
Choose the route that suits your need, and a specialist advisor will take it from there.
Speak to an advisorYou have a question about your company’s position or would like us to call you.Get in touch Request a proposalSelect the services you need and receive a written proposal with scope and fees.Request yours Initial consultationA general zakat or tax question, answered by email within two working days.Ask your question