Saudi VAT 2026: Registration Thresholds & Deadlines

Businesses operating in Saudi Arabia should note that the standard value-added tax (VAT) rate remains at 15% on taxable supplies and imports as of 2026, with updated rules covering registration thresholds, filing deadlines, and refunds. Registration and filing are handled electronically through the Zakat, Tax and Customs Authority (ZATCA) online portal.

Resident businesses must register for VAT once taxable supplies reach SAR 375,000 over any rolling 12-month period, or when they are expected to reach that level in the coming 12 months. Registration must be completed within 20 days from the end of the month in which the threshold is crossed. Voluntary registration is available for businesses with taxable supplies or expenses between SAR 187,500 and SAR 375,000, while those below SAR 187,500 are generally not permitted to register.

Non-resident businesses face no threshold: registration is mandatory from the first riyal of taxable supplies in the Kingdom. They typically register through the ZATCA portal and may appoint a Saudi tax representative.

Filing, payment and refunds

Registration is free and completed online, usually by logging in with a unified national access credential, selecting VAT under tax services, submitting business details such as the commercial registration and IBAN, and receiving a VAT registration certificate and number. Higher-turnover taxpayers are generally assigned monthly returns, while smaller businesses near the threshold file quarterly. Returns and payments are due by the end of the month following the tax period — for example, a January period is due by the end of February.

Payments are settled in Saudi riyals via bank transfer, SADAD, or other options integrated in the portal. Where input VAT exceeds output VAT in a period, the excess can be carried forward or refunded to resident taxable persons. Keeping registration and filings up to date helps businesses avoid penalties and manage cash flow through refund entitlements.

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