Each row is copied from the ZATCA announcement it links to, and we checked every link on 26 October 2026. ZATCA announced waves 1 to 16 with a start date and waves 17 to 25 with an integration deadline.
| Wave | Revenue threshold (SAR) | Years counted | Date | ZATCA announcement |
|---|---|---|---|---|
| 1 | 3,000,000,000 | 2021 | Starts 1 January 2023 | 24 June 2022 |
| 2 | 500,000,000 | 2021 | Starts 1 July 2023 | 23 December 2022 |
| 3 | 250,000,000 | 2021 or 2022 | Starts 1 October 2023 | 24 March 2023 |
| 4 | 150,000,000 | 2021 or 2022 | Starts 1 November 2023 | 28 April 2023 |
| 5 | 100,000,000 | 2021 or 2022 | Starts 1 December 2023 | 26 May 2023 |
| 6 | 70,000,000 | 2021 or 2022 | Starts 1 January 2024 | 16 June 2023 |
| 7 | 50,000,000 | 2021 or 2022 | Starts 1 February 2024 | 28 July 2023 |
| 8 | 40,000,000 | 2021 or 2022 | Starts 1 March 2024 | 18 August 2023 |
| 9 | 30,000,000 | 2021 or 2022 | Starts 1 June 2024 | 17 November 2023 |
| 10 | 25,000,000 | 2022 or 2023 | Starts 1 October 2024 | 29 March 2024 |
| 11 | 15,000,000 | 2022 or 2023 | Starts 1 November 2024 | 26 April 2024 |
| 12 | 10,000,000 | 2022 or 2023 | Starts 1 December 2024 | 24 May 2024 |
| 13 | 7,000,000 | 2022 or 2023 | Starts 1 January 2025 | 28 June 2024 |
| 14 | 5,000,000 | 2022 or 2023 | Starts 1 February 2025 | 26 July 2024 |
| 15 | 4,000,000 | 2022 or 2023 | Starts 1 March 2025 | 30 August 2024 |
| 16 | 3,000,000 | 2022 or 2023 | Starts 1 April 2025 | 27 September 2024 |
| 17 | 2,500,000 | 2022 or 2023 | Deadline 31 July 2025 | 1 November 2024 |
| 18 | 2,000,000 | 2022 or 2023 | Deadline 31 August 2025 | 29 November 2024 |
| 19 | 1,750,000 | 2022 or 2023 | Deadline 30 September 2025 | 27 December 2024 |
| 20 | 1,500,000 | 2022 or 2023 | Deadline 31 October 2025 | 31 January 2025 |
| 21 | 1,250,000 | 2022, 2023 or 2024 | Deadline 30 November 2025 | 28 February 2025 |
| 22 | 1,000,000 | 2022, 2023 or 2024 | Deadline 31 December 2025 | 21 March 2025 |
| 23 | 750,000 | 2022, 2023 or 2024 | Deadline 31 March 2026 | 27 June 2025 (Arabic) |
| 24 | 375,000 | 2022, 2023 or 2024 | Deadline 30 June 2026 | 26 September 2025 |
| 25 | 187,500 | 2022, 2023, 2024 or 2025 | Deadline 1 February 2027 | 24 July 2026 |
Source: ZATCA's roll-out phases page · Checked: 26 October 2026 · Open data: /zatca-waves.json
Frequently asked questions
What if I did not receive a notice?
ZATCA says it notifies the businesses concerned, but if your revenue is above a wave's threshold, do not wait for the notice. Check ZATCA's portal and start preparing before the date.
Why are some dates a start date and others a deadline?
The announcements for waves 1 to 16 gave the date as the start of integration, and those for waves 17 to 25 gave it as the latest date. We show each wave in ZATCA's own wording.
Which year's revenue counts?
Each wave names its years. Wave 25, for example, counts taxable revenue in 2022, 2023, 2024 or 2025, so passing SAR 187,500 in any one of them puts you in it.
Last updated: 26 October 2026 · What we don't do · Methodology · Correct us · Changelog
First published 2026-10-26 · Archived copy
First 500 restaurants, cafés, bakeries and sweet shops: a SAR 99 monthly cap.
Instead of SAR 149, per branch, for a full year. Free to join, no commitment.