This ZATCA guide clarifies the Zakat, tax, and customs regulations for entities established in the KSA Special Integrated Logistics Zone. It details significant tax incentives, including a zero percent (0%) corporate income tax on eligible income and exemptions from withholding tax on specific payments to non-residents for up to 50 years. The guide explains the suspension of VAT and customs duties for goods related to licensed activities within the zone. Furthermore, it outlines procedural obligations such as separate entity registration, specific tax return filing for eligible and ineligible income, transfer pricing compliance, and detailed record-keeping requirements.