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Exam Review

Key Facts: SOCPA Zakat and Tax Exam

70 + 3

Multiple-choice and essay questions on the official exam

SOCPA Professional Exams Guide 2026

240 minutes

160 minutes for multiple choice and 80 minutes for essays

SOCPA guidance blueprint, February 2026

75% / 25%

Share of marks for multiple-choice and essay questions

SOCPA guidance blueprint, February 2026

60/100

Pass mark, with at least 5 marks from the essay section

SOCPA guidance blueprint, February 2026

7 topics

Blueprint topics, from zakat and income tax to VAT, excise and RETT

SOCPA guidance blueprint, February 2026

Arabic & English

Languages in which the Fellowship exam is held

SOCPA Professional Exams Guide 2026

4 years + 30 days

Time to pass the other subjects before a passed subject is cancelled

SOCPA Professional Exams Guide 2026

SOCPA Zakat and Tax is a 240-minute Fellowship subject with 70 multiple-choice and 3 essay questions (75% and 25% of marks), offered in Arabic and English. Passing needs 60/100, including at least 5 essay marks. These questions are an independent English-language MCQ study adaptation.

Sample SOCPA Zakat and Tax Practice Questions

Try these sample questions to review concepts for the SOCPA Zakat and Tax exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Which statement best describes a basic difference between zakat and income tax in Saudi Arabia?
A.Zakat is levied only on non-Saudi residents, while income tax is levied only on Saudi and GCC nationals
B.Zakat is a religious duty on qualifying wealth for Sharia-defined recipients; income tax is a state levy for public spending
C.Zakat is a voluntary donation that each company decides for itself and pays to charities of its choice, while income tax is a mandatory levy collected by ZATCA
D.Zakat is charged on gross turnover, while income tax is charged on the total value of a company's assets
Explanation: Zakat is one of the pillars of Islam: an obligation on wealth that meets the Sharia conditions, with its beneficiaries (the eight categories) specified by Sharia. Income tax is a financial obligation imposed by the state under the Income Tax Law, and its proceeds fund general public expenditure. In Saudi Arabia both are administered by ZATCA, and zakat is mandatory for persons covered by the Zakat Implementing Regulations.
2Under the Zakat Implementing Regulations of 1445H (2024), how is the zakat base of a company that keeps accounts determined, compared with the income tax base?
A.Zakat is charged on gross revenue for the year before any expenses, while income tax is charged on the closing equity shown in the statement of financial position
B.Zakat is charged on fixed assets owned at year-end, while income tax is charged on cash balances
C.Both are charged on the same adjusted net profit, with no reference to any balance sheet items
D.Zakat on equity and qualifying liabilities less deductible assets, subject to a minimum linked to adjusted profit; income tax on taxable income
Explanation: The 2024 regulations build the zakat base from closing equity and its equivalents, non-current liabilities within the limit of the deducted assets, and the difference between adjusted and book profit, less deductible items such as net fixed assets and qualifying investments. The base is subject to minimum and maximum rules, with the minimum linked to adjusted net profit. Income tax is charged on taxable income, mainly the adjusted profit attributable to non-Saudi shareholders.
3A company subject to Saudi income tax reports accounting profit before tax of SAR 3,500,000. The tax review finds SAR 180,000 of traffic fines, a SAR 220,000 end-of-service provision charged but not yet used, and book depreciation that exceeds tax depreciation by SAR 100,000. What is the adjusted taxable profit?
A.SAR 4,000,000
B.SAR 3,500,000
C.SAR 3,000,000
D.SAR 3,820,000
Explanation: Fines paid to government bodies, such as traffic fines, are not deductible. Provisions are deductible only when used, so the unused end-of-service charge is added back, as is the excess of book over tax depreciation. Adjusted taxable profit is SAR 3,500,000 + SAR 180,000 + SAR 220,000 + SAR 100,000 = SAR 4,000,000.
4Which situation is an example of economic, rather than juridical, double taxation?
A.A non-resident is taxed in Saudi Arabia and in its home country on the same royalty income
B.A taxpayer is assessed twice by ZATCA on the same income because of a duplicated assessment
C.A company's profit is taxed in its hands and taxed again when paid to its shareholders as dividends
D.A person is taxed on the same salary in two countries because both treat the person as resident
Explanation: Juridical double taxation is the taxation of the same income of the same taxpayer by two jurisdictions, as in the royalty and salary cases. Economic double taxation is the taxation of the same income in the hands of two different taxpayers, such as company profit taxed at the corporate level and again as dividends at the shareholder level. Tax treaties mainly relieve juridical double taxation.
5Which of the following is tax evasion rather than lawful tax planning or avoidance?
A.Leasing machinery instead of buying it, after comparing the after-tax cost of the two options
B.Claiming the depreciation rates that the Income Tax Law allows for each asset group
C.Financing an expansion with debt rather than equity after considering the deductibility of loan charges
D.Recording cash sales outside the books and issuing altered invoices to reduce declared profit and VAT
Explanation: Tax planning and avoidance use lawful choices to reduce tax. Tax evasion involves deliberate illegal acts, such as concealing revenue, falsifying records or invoices, or giving false information, to avoid tax that is legally due. Evasion exposes the taxpayer to penalties and possible referral for prosecution under the tax laws.
6Under the 2024 Zakat Implementing Regulations, which persons are subject to zakat rather than income tax?
A.Saudi persons, including GCC nationals treated like Saudis, and companies to the extent of shares held by them
B.Non-GCC foreign corporate shareholders that own shares in Saudi resident companies, in respect of their share of those companies' profits
C.Branches of foreign companies operating in the Kingdom as permanent establishments
D.Non-resident foreign individuals who carry on no licensed activity in the Kingdom
Explanation: Article 3 of the regulations covers resident Saudi persons carrying on licensed activity and companies to the extent of the shares held by Saudi partners or shareholders. The regulations define 'Saudi' to include nationals of GCC states who are accorded the same treatment as Saudi nationals. Persons subject to the Income Tax Law, and the shares they hold, are excluded.
7Under Article 15 of the 2024 Zakat Implementing Regulations, what zakat rate applies to a zakat payer whose financial year is a 365-day Gregorian year?
A.2.5% for any financial year, whatever its length
B.20%, the same as the income tax rate
C.About 2.5775%, being 2.5% adjusted for 365 days against a 354-day Hijri year
D.5%, the same as the real estate transaction tax rate
Explanation: Zakat is 2.5% of the zakat base for a Hijri year. If the financial year differs, the rate is (2.5% ÷ days in the Hijri year) × days in the financial year, so a 365-day year gives 2.5% × 365 ÷ 354 ≈ 2.5775%.
8Under the 2024 Zakat Implementing Regulations, how is the zakat base estimated for a zakat payer assessed on an estimated (arbitrary) basis because it does not keep accounts?
A.From audited IFRS financial statements, using closing equity less the deductible assets, as for any other zakat payer
B.As (sales ÷ 8) + (sales × 15%), with sales not less than those declared in its VAT returns
C.As 2.5% of the owner's personal bank balances on the last day of the year
D.It is exempt, because without accounts there is no measurable zakat base
Explanation: Article 89 sets the base for such zakat payers as (sales ÷ 8) + (sales × 15%), and the sales used may not be less than those declared in VAT returns. If no VAT sales are registered, ZATCA estimates sales from indicators such as the number of employees, imports or purchases. Zakat is then 2.5% of the base, with a minimum of SAR 500.
9Under Article 23 of the 2024 Zakat Implementing Regulations, which items are added to the zakat base of a zakat payer that keeps accounts?
A.Gross revenue for the year and trade payables that fall due within 30 days
B.Opening equity only, with the current year's net profit always added in full on top and all liabilities, current or non-current, ignored
C.Unrealized revaluation surpluses only, because they represent wealth not yet received
D.Closing equity and equivalents, non-current liabilities within the limit of deducted assets, and the adjusted-to-book profit difference
Explanation: Article 23 adds equity and its equivalents, taken at closing balances; liabilities under Article 29 within the limit of the assets deducted; and the difference between adjusted net profit and book net profit after zakat and tax. Because closing equity already contains the year's book profit, only the adjusted-to-book difference is added.
10Which item is deducted from the zakat base of a zakat payer that keeps accounts?
A.Net book value of fixed assets used in the zakat payer's activity
B.Cash held in the company's bank current accounts
C.Trade receivables due from customers
D.Goods held for sale in the ordinary course of business
Explanation: Article 26 lists deductions such as net fixed assets and their equivalents, qualifying investments, intangible assets held for non-trading purposes and materials not held for sale. Cash, receivables and goods held for sale are trading wealth subject to zakat; Article 52 states that goods prepared for sale are not a deduction.

About the SOCPA Zakat and Tax Exam

The Zakat and Tax exam is one of six SOCPA Fellowship subjects. It has 70 multiple-choice questions and 3 essay questions in 240 minutes and is offered in Arabic and English. The February 2026 blueprint covers seven topics: the conceptual framework, zakat, income tax (including withholding tax and transfer pricing), excise tax, VAT, real estate transaction tax, and ZATCA's dispute committees and organization. This free bank is an English-language MCQ study adaptation: it practices the rules and calculations behind the exam, but it does not simulate the essay questions and is not official SOCPA or ZATCA material.

Exam sponsor: Saudi Organization for Chartered and Professional Accountants (SOCPA). The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

One 240-minute session: 70 multiple-choice questions (160 minutes) and 3 essay questions (80 minutes). Multiple-choice questions carry 75% of the marks and essays 25%. To pass, a candidate needs at least 60 of 100 marks, including at least 5 marks in the essay section.

Time Limit

240 minutes (160 + 80)

Passing Score

60/100, with at least 5 essay marks

Exam / Certification Fees

SAR 1,000 first sitting or SAR 500 later sitting, plus SAR 300 per subject

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Official sources

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

3–7%

Conceptual Framework of Zakat and Tax

Similarities and differences between zakat and tax, identifying wealth and income subject to each, the zakat base and tax base, tax avoidance versus tax evasion, juridical and economic double taxation, and the differences between accounting profit and zakat or taxable profit.

20–30%

Zakat

Persons subject to zakat, their rights and obligations, computing the zakat base for payers who keep proper books under the 2024 Implementing Regulations for Zakat Collection, expenses that are and are not allowed, collection procedures, and objections to ZATCA decisions.

20–30%

Income Tax

Persons subject to income tax, taxpayer obligations, taxable and exempt income, expenses that are not deductible, penalties for non-compliance, assessments, objections to ZATCA decisions, transfer pricing rules and withholding tax.

5–15%

Excise Tax

The definition and features of excise tax, obligations of excise taxpayers, moving goods under a tax suspension arrangement, the features of a tax warehouse, deduction, exemption and refund cases, and penalties for non-compliance.

20–30%

Value Added Tax

The definition and features of VAT, who is subject to it, taxpayer obligations, exemption, deduction and refund of VAT, penalties for evasion, the reverse charge mechanism and deemed supplies.

5–10%

Real Estate Transaction Tax

The definition and features of RETT, transactions excluded or exempt from it, payment procedures, penalties for non-compliance, and the tax treatment of off-plan sales.

2–3%

Dispute Committees and ZATCA's Organization

How the committees for resolving zakat, tax and customs violations and disputes work, objecting to ZATCA decisions, appealing against committee decisions, and ZATCA's main functions under its organizational regulation.

Preparing for the SOCPA Zakat and Tax Exam

What You Need to Know

  • Passing score: 60/100, with at least 5 essay marks
  • Assessment: One 240-minute session: 70 multiple-choice questions (160 minutes) and 3 essay questions (80 minutes). Multiple-choice questions carry 75% of the marks and essays 25%. To pass, a candidate needs at least 60 of 100 marks, including at least 5 marks in the essay section.
  • Time limit: 240 minutes (160 + 80)
  • Exam / certification fees: SAR 1,000 first sitting or SAR 500 later sitting, plus SAR 300 per subject Official sources

Using Our Practice Resources

  • Work through all 100 available questions
  • Review every answer and explanation
  • Track weak areas and revisit them
  • Use our AI tutor for tough concepts

SOCPA Zakat and Tax: Suggested Study Strategy

1Zakat, income tax and VAT each carry 20–30% of the marks, so practice full computations for all three.
2Study the 2024 zakat regulations rather than older material: the zakat base, the treatment of liabilities and the minimum base all changed.
3Check that your excise notes are current. From 1 January 2026, sweetened drinks are taxed per liter by sugar content, and returns are due by the end of the following month.
4Learn the RETT Law in force since 10 April 2025, including its exemptions and their holding-period conditions.
5Practice writing structured computations for the 3 essay questions. You must score at least 5 essay marks as well as 60 overall.

Frequently Asked Questions

How many questions are on the SOCPA Zakat and Tax exam?

73: 70 multiple-choice questions (160 minutes) and 3 essay questions (80 minutes), in one 240-minute session. Multiple-choice questions carry 75% of the marks and essays 25%.

What score do I need to pass?

You need at least 60 out of 100 marks, and at least 5 of those marks must come from the essay section. Each Fellowship subject is marked and passed separately.

Which zakat rules does the practice bank use?

It uses the Implementing Regulations for Zakat Collection issued by Ministerial Resolution No. 1007 of 1445H, which apply to financial years starting on or after 1 January 2024 and replaced the earlier zakat regulations.

Can I take the SOCPA Fellowship exams in English?

Yes. SOCPA's 2026 Professional Exams Guide states that the Fellowship exam is held in Arabic and English.

How much does the SOCPA Fellowship exam cost?

SOCPA lists SAR 1,000 for your first sitting or SAR 500 for a later sitting, plus SAR 300 for each subject you enter. Check the current fees on SOCPA's website before registering.

When are the 2026 SOCPA Fellowship exams?

SOCPA scheduled four cycles in 2026, with Zakat and Tax on the second day of each: 6 April, 29 June, 28 September and 21 December. Registration for the December cycle runs from 5 to 14 November 2026.

Are these questions the same format as the real exam?

No. This is an independent, English-language MCQ study adaptation. It covers the blueprint's seven topics but does not reproduce the essay questions, which carry 25% of the marks. The questions are original and are not SOCPA past papers.