​The zakat payable amount is identified according to the filed Zakat Returns. Then, the establishment's due Zakat is estimated according to its filed returns. Zakat due amount equals (2.5%) of the Zakat Base. Zakat Base represents the total sources of funding, excluding fixed assets and the like. Finally, ZATCA calculates Zakat Base in according to the following formula: 

Zakat Base + total sources of funding – fixed assets and the like.   ​
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