Saudi VAT Thresholds & Filing Deadlines Explained

Businesses across Saudi Arabia are reminded of the current value-added tax (VAT) rules that govern when they must register, how often they must file returns, and when payments fall due. The standard VAT rate remains 15% on taxable supplies of goods and services in the Kingdom.

Registration is mandatory for resident businesses whose annual taxable supplies exceed SAR 375,000 in any rolling 12-month period, or when supplies are expected to reach that level in the coming 12 months. Businesses with taxable supplies or expenses between SAR 187,500 and SAR 375,000 may register voluntarily, while those below SAR 187,500 are not eligible to register.

Non-resident businesses face no threshold at all — VAT registration is required from their first taxable supply in the Kingdom, typically through a Saudi tax representative. Companies must apply for registration within 20 to 30 days of exceeding the mandatory threshold, with 30 days commonly used as practical guidance. Registration is completed only through the Zakat, Tax and Customs Authority electronic portal, and not via other government platforms.

Filing frequency and deadlines

How often a business files depends on its size. Companies with annual taxable supplies exceeding SAR 40 million must file monthly VAT returns, while those at or below SAR 40 million file quarterly. In both cases, the return and payment are due no later than the last day of the month following the end of the tax period.

For example, a quarterly return covering Q2 2026 (1 April–30 June) is due by 31 July 2026, and a June 2026 monthly return for larger businesses is due by the same date. Staying aware of these thresholds and deadlines helps businesses avoid penalties and keep their compliance in order.

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