ImportantSaudi Arabia
Saudi ArabiaTax Administration
Tax penalty-relief window remains open through 31 December 2026
EffectiveZATCA extension is currently available subject to its conditions and exclusions
- Change reviewed
- 29 Jun 2026
- Deadline
- 31 Dec 2026
Who is affected
Eligible taxpayers with covered late-registration, payment, filing or VAT return-correction penalties.
What to do
Identify eligible historic exposures, submit required returns and settle or arrange payment of principal tax under the initiative conditions.
Why it matters
The relief can materially reduce historic compliance costs, but only if the underlying conditions are satisfied before the window closes.