ZATCA seeks public input on amendments to Selective Tax Law

The Zakat, Tax and Customs Authority (ZATCA) is seeking public feedback on its proposed amendment to the executive regulations for the Selective Tax Law until Oct. 23, 2025.

The proposed amendments aim to shift the application of the selective tax on sweetened beverages to a sugar-content-based approach rather than a fixed tax rate.

Under the new methodology, the selective tax will be calculated based on tiered categories, determined by the total sugar content per 100 milliliters of ready-to-drink sweetened beverages. The draft also includes additional revisions to enhance clarity and ensure proper implementation of the Selective Tax Law provisions.