ZATCA seeks public input on amendments to Selective Tax Law

Logo of Zakat, Tax and Customs Authority (ZATCA)

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.

 

Details of Goods Subject to Selective Tax and Tax Rates

Goods Subject to Selective Tax

Tax Rate

Tobacco products

100%

Energy drinks

100%

Sweetened beverages

Tier 1: Sugar-free and contains only artificial sweeteners

SAR 0 per liter

Tier 2: Low sugar (contains less than 5 grams of total sugar per 100 ml)

SAR 0 per liter

Tier 3: Medium sugar (contains 5 to 7.99 grams of total sugar per 100 ml)

SAR 0.79 per liter

Tier 4: High sugar (contains 8 grams or more of total sugar per 100 ml)

SAR 1.09 per liter

Electronic smoking devices and similar products

100%

Liquids used in electronic smoking devices and similar products

100%
 

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