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Zakat base workpaper

Build the Zakat base from its additions and deductions, keeping the trace of every item.

Result

Total additions
5750000.00
Total deductions
1200000.00
Zakat base
4550000.00
Zakat on the base
113750.00

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The method

  1. Equity + additions − deductions = the Zakat base.
  2. Every item stays visible on the workpaper, because a base is reviewed line by line, not in total.

Rate provenance

Zakat rate on the base2.5%

Zakat shall be levied at (2.5%) of Zakat Base for Hijri year.

Zakat, Tax and Customs Authority (ZATCA) · Implementing Regulations for Zakat Collection

Read from: Article (15) 'Percentage of Zakat', paragraph 1, page 16. · Checked on 2026-08-18

https://zatca.gov.sa/en/RulesRegulations/Documents/ZAKAT%20COLLECTION.pdf

2.5% is for a Hijri year. Where the fiscal year differs, the rate is prorated by days: (2.5% ÷ days in the Hijri year) × days in the fiscal year — Article (15) paragraph 2. A Gregorian year therefore yields more than 2.5%, and applying a flat 2.5% to an entity on a Gregorian year is wrong.

Built forA tax accountant reviewing treatment before preparing a return

When you need it

A tax figure or document needs checking before it enters the return bridge. Build the Zakat base from its additions and deductions, keeping the trace of every item.

The decision it supports

Use the result to identify the exception that needs evidence or review before filing. The tool shows its method beside the result so you can review it.

What you receive

Zakat base workpaper result

A shareable interactive result with findings, calculation method and an Excel workpaper carrying the same figures.

An example you can inspect

A ready-to-run example

The tool opens with: Equity = 5000000.00, Additions = 750000.00, Deductions = 1200000.00. Change any value to see its effect immediately.

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