Saudi estimated corporate zakat calculator

ZATCA Implementing Regulations for Zakat Collection 1445H
Reviewed September 2026one rule still being checked

Saudi Arabia

Annual sales

SAR

The year's total sales as disclosed in your VAT returns, including zero-rated and exempt supplies. The figure may not be lower than that.

I have no VAT-registered sales

Sales are then assessed at the highest of the three standards below, and the figure you type is not used.

Capital in the commercial register

SAR

The capital stated in the register or in the activity's licences. Where it exceeds the computed base it replaces it.

Worked out on this device. Your figures are not sent anywhere.

Estimated zakat

Example

6,875.00 SAR

0.6875% of sales of 1,000,000 SAR

This is an estimate from the figures you entered, not financial advice.

Breakdown

Sales the assessment runs on	1,000,000.00 SAR
Standing in for capital: sales / 8	125,000.00 SAR
Standing in for profit: sales x 15%	150,000.00 SAR
Computed base	275,000.00 SAR
Zakat as a share of sales	0.6875%

Art. 89(2) requires that sales not be lower than those disclosed in the VAT return or in the real estate transaction tax data. This page cannot check that, so confirm it yourself.
An assessment can come out above this estimate: the authority reaches point-of-sale, Etimad platform, export and civil-contract data, and Art. 89(7) lets it adjust the method for market conditions.
This is an estimate for guidance and not a zakat return. It does not replace filing with ZATCA or the opinion of a qualified accountant, and only the authority issues the final assessment.

What this rests on

Art. 89(1): base = sales / 8 plus 15% of salesIn force since 1 January 2024
Art. 84: zakat at 2.5% for a payer assessed on an arbitrary basisIn force since 1 January 2024
Art. 89(2): sales may not be below those disclosed in the VAT returnIn force since 1 January 2024

Next step

To check this, or for anything official:

Zakat, Tax and Customs Authority

zatca.gov.sa

What the authority would assess on a business with no books, by the same equation and with its article.

Work out the estimated zakat for a business that does not keep accounting records, under Chapter 3 of the Implementing Regulations for Zakat Collection: a base derived from sales alone.

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Cites the article

How is the estimated base worked out?

Base = (sales / 8) + (sales x 15%), which is 27.5% of sales
Zakat = base x 2.5%, which is 0.6875% of sales wherever no floor intervenes
Where the registered capital exceeds the computed base, it replaces it
The minimum zakat is SAR 500, binding below roughly SAR 72,727 of sales

Symbols

Sales: The whole basis of the estimate. They may not be below those disclosed in the VAT return, including zero-rated and exempt supplies
Estimated base: 27.5% of sales: the eighth standing in for capital, plus 15% standing in for profit
The two floors: A larger registered capital raises the base to itself, and SAR 500 is the least payable however small the sales

What does a business with a million in sales owe?

A trading business with annual sales of 1,000,000 per its VAT returns, capital of 200,000 stated in the commercial register, and no proper accounting records.

Standing in for capital: 1,000,000 / 8 = 125,000
Standing in for profit: 1,000,000 x 15% = 150,000
Zakat base: 125,000 + 150,000 = 275,000, which is above the registered capital, so that does not replace it
Zakat: 275,000 x 2.5% = 6,875, which is 0.6875% of sales

The estimated zakat is 6,875. Had the registered capital been 500,000 it would have replaced the computed base and the zakat would be 12,500. Had sales been only 60,000, the base would be 16,500 and the computed zakat 412.50, so the SAR 500 minimum would apply.

Who is assessed this way, and the two floors that change the answer

Arbitrary assessment is a regime, not a penalty. It applies to a business with no financial statements that genuinely reflect its activity and no legal obligation to keep them, and it is governed by Chapter 3 of the Implementing Regulations for Zakat Collection, Articles 82 to 91. It is short because it is meant to be crude: rather than ask what the business is worth, it derives a capital and a profit from sales alone.

The whole calculation is Article 89(1): base = (sales / 8) + (sales x 15%). The first term stands in for capital and the second for profit, so the base is 27.5% of sales. Zakat is 2.5% of that under Article 84, which is an express exception to the day-count proration in Article 15. The result is that estimated zakat is 0.6875% of turnover wherever no floor intervenes.

The two floors are what make this more than one multiplication. Article 89(6): where the computed base comes out below the capital stated in the commercial register or the licences, that capital replaces it. Article 86: the minimum zakat is SAR 500, which binds for every business with sales under roughly SAR 72,727. And Article 89(3) sets out how sales are assessed in the first place where none are registered for VAT.

Base = (sales / 8) + (sales x 15%), which is 27.5% of sales
Zakat = base x 2.5%, which is 0.6875% of sales wherever no floor intervenes
Where the registered capital exceeds the computed base, it replaces it
The minimum zakat is SAR 500, binding below roughly SAR 72,727 of sales

Questions about estimated zakat

When is a business assessed on an arbitrary basis?

When it has no financial statements genuinely reflecting its activity and no legal obligation to keep them, or its records are not organised or not in the approved formats. The authority may treat it as one holding accounts if it finds financial statements exist, and a delay of several years in issuing them is not evidence that they do not.

What exactly is the estimated base equation?

Article 89(1): (sales / 8) + (sales x 15%). The first term stands in for a capital aligning with the activity volume and the second for profit, so the base is 27.5% of sales and the zakat 0.6875% of them.

What if my registered capital is large and my sales are small?

The capital replaces the computed base under Article 89(6). A business with 500,000 of registered capital and a computed base of 275,000 is assessed on 500,000, so its zakat is 12,500 rather than 6,875.

What is the minimum estimated zakat?

SAR 500 under Article 86. Because zakat works out at 0.6875% of sales, every business with sales below roughly SAR 72,727 pays the minimum whatever its actual figure.

I have no VAT-registered sales. How are mine assessed?

At the highest of the Article 89(3) standards: the average number of active employees per GOSI multiplied by SAR 6,000, imports at 115%, purchases at 115%, or sales from point-of-sale data, the Etimad platform, exports and civil contracts. The highest applies, not the sum.

Does this estimate replace filing?

No. This page is for guidance and is not a zakat return; only the authority issues the final assessment. It may also adjust the method for market conditions under Article 89(7) and reaches data this page cannot, so an assessment can come out higher.

Sources

Under reviewReviewed September 2026

One figure on this page is applied the way the authority applies it; the article's own wording is still being read.

Still being checked: whether the amount per employee is monthly or annual

Statutory articles this calculator applies

ZATCA Implementing Regulations for Zakat Collection 1445H
Art. 84: zakat at 2.5% for a payer assessed on an arbitrary basis
Art. 89(1): base = sales / 8 plus 15% of sales
Art. 89(6): registered capital replaces the base where it is higher
Art. 86: the SAR 500 minimum zakat
Art. 85: a financial period shorter than 354 days
Art. 89(2): sales may not be below those disclosed in the VAT return
Art. 89(3)(a): sales assessed at employees x SAR 6,000
Art. 89(3)(b): sales assessed at imports x 115%
Art. 89(3)(c): sales assessed at purchases x 115%

Saudi Labor Law: Royal Decree No. M/51 dated 23/8/1426H (27 Sep 2005), as amended (latest amendment Royal Decree No. M/44 of 1446H, in force 2025-02-19)