Saudi Withholding Tax for October 2026: File by 10 November or Face a 1% Penalty per 30 Days

Published: 8 November 2026 · By salim alhabshi · Editorial policy

In brief: On Saturday 7 November 2026, Saudi Arabia’s Zakat, Tax and Customs Authority (ZATCA) called on establishments subject to withholding tax to submit their withholding tax forms for October 2026 no later than Tuesday 10 November 2026. Late payment carries a penalty of 1% of the unpaid tax for every thirty days of delay from the due date.

What did ZATCA announce?

In a notice published on its official website, ZATCA urged establishments subject to withholding tax in the Kingdom to submit their October 2026 withholding tax forms through zatca.gov.sa, with 10 November 2026 as the final deadline.

For finance teams, that leaves two days from the date of this article to complete the form and pay the tax.

Who does withholding tax apply to?

According to ZATCA’s notice, withholding tax is imposed on all amounts paid from a source in the Kingdom to non-resident parties that do not have a permanent establishment in the Kingdom, at the rates set out in Article 68 of the Income Tax Law and Article 63 of its Implementing Regulations.

In practical terms: if your business paid a supplier or service provider outside Saudi Arabia during October, and that party has no permanent establishment in the Kingdom, you may need to withhold part of the payment, remit it to ZATCA and file the form. The rate depends on the type of payment, as defined in Article 68 and its regulations.

What is the late penalty?

ZATCA stated that the penalty for late payment is 1% of the unpaid tax for each thirty days of delay from the due date, so the penalty grows with every thirty-day period the payment remains outstanding.

Quick checklist before 10 November

1. Pull a list of all payments made in October 2026 to parties outside the Kingdom.
2. Identify the non-resident parties without a permanent establishment in Saudi Arabia.
3. Match each payment type to the rate in Article 68 of the Income Tax Law.
4. File the form and pay the tax through ZATCA’s website before the end of 10 November 2026.
5. For questions: ZATCA’s call center 19993 (24/7), @Zatca_Care on X, info@zatca.gov.sa, or live chat on ZATCA’s website.

What does this mean for your system?

Monthly withholding tax filing is easier when foreign supplier payments are organized inside your accounting system rather than in scattered spreadsheets. In RivDesktop:

• Flexible chart of accounts: set up a dedicated account for withholding tax payable, so its monthly balance is visible at a glance.
• 11 analytical dimensions and cost centers: tag payments to non-resident suppliers so the month’s list can be pulled quickly.
• Multi-currency: foreign supplier payments are often in foreign currencies; they are recorded in their currency alongside the SAR equivalent.
• Audit log and field-level permissions: see who recorded or changed each payment during review.

For other tax deadlines, read: Saudi VAT Return Deadline for Q3 2026 and Saudi e-invoicing penalties 2026: ZATCA’s official violations table. For pricing tailored to your business: request a quote.

Note: this article is general information, not tax advice. The final reference is ZATCA’s announcements and the Income Tax Law and its Implementing Regulations.

Sources

• ZATCA: ZATCA calls on establishments subject to withholding tax to submit October 2026 withholding tax forms (7 November 2026, official source, Arabic)
• Ajel: ZATCA calls on establishments to submit October 2026 withholding tax forms (7 November 2026, Arabic)
• Sabq: ZATCA sets 10 November as deadline for October 2026 withholding tax forms (Arabic)