Saudi Arabia’s ZATCA tax fine waiver will run from July 1 to December 31, 2026, after the Ministry of Finance approved a six-month extension, the authority said.
The Zakat, Tax and Customs Authority said the extension gives eligible taxpayers more time to settle outstanding tax obligations without certain financial penalties.
The initiative covers penalties for late tax registration, late tax payments and late tax returns across applicable tax systems.
ZATCA said it also covers penalties for corrections to Value Added Tax returns. Taxpayers must register with ZATCA, submit all outstanding tax returns and pay the full unpaid principal tax to qualify for relief.
Taxpayers who cannot pay in one payment may request an instalment plan during the initiative period, subject to ZATCA conditions. The authority said taxpayers must make all approved instalment payments on time to keep the relief.
ZATCA said the initiative does not cover tax-evasion penalties, fines issued under Article 45 of the VAT Law or penalties paid before the initiative began. The authority also excluded fines linked to tax returns with due dates after June 30, 2026.
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ZATCA said penalties on returns due after June 30, 2026, will remain excluded even if the initiative receives another extension after December 31. The authority said it published a simplified guide explaining covered penalties, eligibility rules, instalment procedures and examples.
Taxpayers can seek help through ZATCA’s 24/7 call centre, live chat, email support or official customer support account on X.
