It was established in 1355 AH / 1936 AD as the “Zakat and Income Bureau,” later becoming the “Zakat and Income Authority” in 1370 AH. Ultimately, Royal Decree No. (A/133) dated 30/7/1437 AH specified in Section 11 that the “Zakat and Income Authority” would be converted into the “General Authority of Zakat and Tax” (GAZT), chaired by the Minister of Finance.

In accordance with its regulations, the Authority is responsible for collecting Zakat and taxes while ensuring the optimal performance of its members in carrying out their duties. Grounded in best practices and legal responsibilities, the Authority ensures that its activities do not interfere with the powers and responsibilities of other entities, while making all possible efforts to achieve its objectives.