The Minister of Finance,
based on the powers granted to him based on the Zakat Collection Law issued by Royal Decree 17/2/28/8634 dated 29 Jumada Al-Thani 1370 [7 April 1951] and its amendments, Royal Decree D/40 dated 2 Rajab 1405 [23 March 1985], stipulating the collection of zakat in full from all companies, establishments, and others who are subject to zakat, Council of Ministers Decision 126 dated 1 Rabi Al-Awwal 1436 [23 December 2014], stipulating in clause Second the delegation of the Minister of Finance to issue the necessary decisions to implement Royal Decree D/40 dated 2 Rajab 1405 [23 March 1985], and after perusal of Ministerial Decision 1007 dated 19 Sha’ban 1445 [29 February 2024] approving the Executive Regulation for Zakat Collection 1445,
hereby decides the following
First
The amendment of article 73 of the Executive Regulation for Zakat Collection issued by Ministerial Decision 1007 dated 19 Sha’ban 1445 [29 February 2024] is hereby approved in the form attached.
Second
This decision applies to the financial years starting from 1 January 2025 and after. It is permitted—upon the request of the payer—to apply it to the financial years to which the Executive Regulation for Zakat Collection issued by Ministerial Decision 1007 dated 19 Sha’ban 1445 [29 February 2024] applies.
Third
The Zakat, Tax, and Customs Authority shall submit a study to its board of directors addressing the effects of the application of zakat treatment for off-plan sales projects attached to this decision after the lapse of one year from its application.
Fourth
This decision must be published in the official gazette, and it must be communicated to whoever is required to implement it.
May Allah provide success.
Mohammed bin Abdullah Al-Jadaan
Minister of Finance
Issued on: 11 Shawwal 1446
Corresponding to: 9 April 2025
Published in Umm Al-Qura 5092 issued on 13 June 2025.