Saudi Arabia Extends Tax Amnesty Scheme Until 31 December 2025

• The Zakat, Tax and Customs Authority (ZATCA) has extended the “Cancellation of Fines and Exemption of Financial Penalties” initiative until 31 December 2025.

• The extension gives businesses an additional six months to regularize their tax status and settle outstanding obligations.

• The initiative covers CIT, WHT, VAT, Excise Tax, and Real Estate Transaction Tax.

• Fines related to tax evasion or paid before the initiative are excluded.

• Installment plans approved by ZATCA remain eligible for penalty waivers.

What Businesses Need to Know?

This extension offers a valuable window for taxpayers to settle their dues, file missing returns, and correct past filings without facing heavy penalties. To qualify, taxpayers must:

• Be registered with ZATCA.

• Submit due tax returns and settle liabilities or apply for an approved installment plan.

ZATCA’s initiative aims to enhance voluntary compliance, reduce financial burdens, and encourage taxpayers to regularize their positions before the deadline.

How Kozman & Co. | SBC Global Can Help?

At Kozman & Co. | SBC Global we help businesses navigate complex tax reforms across the GCC region with clarity and confidence. Our specialized services include:

• Tax Health Checks to identify compliance gaps.

• Review and amendment of tax returns to ensure eligibility for amnesty.

• Advisory on VAT and ZATCA regulations to prepare for upcoming rule changes.

• Assistance with installment plans and tax settlements.

With over 55 years of experience serving clients across Egypt and the Middle East, our team ensures that you remain compliant and strategically prepared.

Let’s Talk Tax Strategy:

The extended amnesty presents a unique opportunity, act now to avoid penalties and secure compliance before the deadline.

Get in touch with our Tax Advisory Team at Kozman & Co. | SBC Global to explore how your business can benefit from this extension.