Zakat is mandatory for business activities, including:

• Business activity of all forms involving the selling goods and services
• Investment activity of all forms, including investment in bonds whether long-term or short-term, or issued by the private sector or the government, as well as investment in goods, services and commercial contributions.
• Industrial activity of all forms, including factories, laboratories and workshops
• Service activities of all forms, including financial services, free professions, crafts, brokerage and agencies
• Financial activities of all forms, including banking and insurance activities

Zakat collection is subject to the following categories:

• Saudi natural persons residing in the Kingdom and those treated as nationals of the Gulf Cooperation Council States
• Saudi companies residing in the Kingdom on the shares of Saudi nationals and those treated by GCC citizens and shares of Saudi governmental bodies