Fines exemption initiative extended to 31 December 2026: what you need to know

ZATCA has extended the initiative that cancels fines and exempts financial penalties until 31 December 2026. It is a real chance to settle old issues before the window closes.

Which fines does it cover?

• Late registration fines.
• Late payment fines.
• Fines for filing returns late.
• Fines for correcting VAT returns.

Conditions to benefit

1. 1Be registered with ZATCA.
2. 2File every outstanding return.
3. 3Pay the full principal tax due — or apply for an installment plan before the initiative ends, then pay each installment on its due date.

What to do now

• Download your account statement from the ZATCA portal and list every open fine.
• File any missing returns first: fines are only cancelled once the principal is settled.
• Don't leave it to December — requests close when the initiative ends.
• Not every penalty is covered (penalties related to tax evasion, for example), so check your case before you plan around it.

We can review your ZATCA account and submit the request for you.