SOCPA Fellowship Exam: Zakat and Tax
The SOCPA Fellowship takes six passed subjects, and Zakat & Tax needs 60 out of 100. We've handpicked 381 questions covering most topics on the latest syllabus, to help you push for a top score before test day!
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- 70 questions in 160 min, like the real test
- 381 questions covering the main scoring topics, with explanations
- 60 pass mark, with targeted practice on your weak spots
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A trader started a trading year with goods and cash worth SAR 800,000 (above the nisab) and earned SAR 200,000 of profit during the year, so trade goods and cash total SAR 1,000,000 at year-end with no debts. What zakat is due if trade profit is merged with the capital and takes its year?
All 10 free questions with answers and an explanation for every option
What you get
- 381questions in the bankPractise with the answer shown right away, or sit a full timed mock
- 7unitsSplit by the exam syllabus
- 89flashcardsTo lock in terms and definitions
- 120quick review pointsEach unit in a few key lines
Unit map
- 01Conceptual framework of zakat and tax4 questions
- 02Zakat18 questions
- 03Income tax17 questions
- 04Excise tax7 questions
- 05Value added tax17 questions
- 06Real estate transaction tax5 questions
- 07ZATCA's statute and the dispute committees2 questions
Exam facts
SOCPA Fellowship Exam: Zakat and Tax — Number of questions: 70 questions. Exam time: 4 hours: 160 minutes multiple choice and 80 minutes essay questions. Pass mark: 60 out of 100, including at least 5 of the 25 marks for the essay questions. Calculator: Provided by SOCPA in the exam hall. Exam fee: SAR 300 per subject, plus the exam fee: SAR 1,000 the first time and SAR 500 in later sittings. Next test: 21 December 2026. Source: Saudi Organization for Chartered and Professional Accountants (SOCPA) (Last verified: 2026-10-31). Question bank: full mock exams of 70 questions in 160 minutes, like the real test with a result for every unit, plus 381 explained questions across 7 units, every option explained, a review of your mistakes, and two ways to practise: see the answer right away, or sit a full timed mock. Free questions: a 10-question diagnostic test covering the main units, no sign-up; at the end we compare your score with the pass mark and show your weakest units.
- Exam language
- Arabic or English
- Number of questions
- 70 questions Source
- Exam time
- 4 hours: 160 minutes multiple choice and 80 minutes essay questions Source
- Pass mark
- 60 out of 100, including at least 5 of the 25 marks for the essay questions Source
- Calculator
- Provided by SOCPA in the exam hall Source Last verified: 2026-10-21
- Exam fee
- SAR 300 per subject, plus the exam fee: SAR 1,000 the first time and SAR 500 in later sittings Source
- Registration
- Four sittings a year; registration for the 21 December 2026 sitting runs from 5 to 14 November 2026, followed by the 2027 sittings on 22 March, 21 June, 13 September and 6 December Source
- Results
- Results for the December 2026 sitting are announced on 21 January 2027 Source
- Validity
- A passed subject is cancelled if 4 calendar years and 30 days pass from its exam date without passing all Fellowship subjects Source
- Retakes
- You may resit any failed subject in a later sitting for the subject fee plus the later-sitting exam fee, and you may postpone the exam or any subject for two consecutive sittings Source
Last verified: 2026-10-31
Where other sources differ
- The exam has two parts: 70 multiple-choice questions (75% of the marks) and 3 essay questions (25%). The question bank and mock exam here cover the first part only; how to answer the essay questions, with worked examples, is in the «Essay questions» guide.
- The current exam structure has applied since the third sitting of 2025, and you can sit it in Arabic or English.
How to register
- Check eligibility: a bachelor's or higher in an accounting major approved by SOCPA, or a bachelor's or higher in economics, finance or administrative sciences with 15 accounting credit hours completed. Only qualifications recognised by the Ministry of Education are accepted.
- Register on SOCPA e-services and upload a photo, your bachelor's certificate, your academic transcript (and passport for non-Saudis) and the declaration form.
- Choose the Fellowship exam during the announced registration window, pick your test city and the subject or subjects you want in a single application, then pay the exam fee and all subject fees. Applications are processed in about 10 working days.
- After final approval, book your test venue on the National Center for Assessment e-services 21 days before the sitting starts, within a five-day window; candidates who do not book a seat are counted as absent.
- Bring a valid ID on exam day. Each sitting's results date is listed in the schedule on SOCPA's website.
Exam body
Saudi Organization for Chartered and Professional Accountants (SOCPA): Official website: Saudi Organization for Chartered and Professional Accountants (SOCPA)
Study guides
- SOCPA Fellowship Zakat and Tax Exam Content: The 7 Topics and Their Weights
- Essay Questions in the Zakat and Tax Subject
- Registering for the SOCPA Fellowship Zakat and Tax Exam: Eligibility, Fees and 2026–2027 Dates
- SOCPA Fellowship Zakat and Tax Study Plan: Seven Weeks and How Many Answers You Need to Pass
Frequently asked questions
How many questions are there and how long is the exam?
70 multiple-choice questions in 160 minutes and 3 essay questions in 80 minutes, in one 4-hour session from 8:00 to 12:00 noon. You can sit it in Arabic or English.
Can I try SOCPA Fellowship Zakat & Tax questions for free?
Yes. Free questions: a 10-question diagnostic test covering the main units, no sign-up; at the end we compare your score with the pass mark and show your weakest units. The free practice test page lists the same questions with answers and an explanation for every option. The rest of the questions and the full mock exams come with a pass from SAR 26.
What makes this SOCPA Fellowship Zakat & Tax question bank different?
Question bank: full mock exams of 70 questions in 160 minutes, like the real test with a result for every unit, plus 381 explained questions across 7 units, every option explained, a review of your mistakes, and two ways to practise: see the answer right away, or sit a full timed mock. Every question is reviewed and referenced, ready to practise on your phone. Try the free questions and read the explanations before buying full access.
What is the pass mark?
60 out of 100. Multiple choice carries 75 marks and the essay questions 25, and your essay score must be at least 5 of 25 even if your total is above 60.
What topics does the subject cover?
Seven topics with official weights: the conceptual framework of zakat and tax (3–7%), zakat (20–30%), income tax (20–30%), excise tax (5–15%), VAT (20–30%), real estate transaction tax (5–10%), and ZATCA's statute and the dispute committees (2–3%).
Can I register for the zakat and tax subject on its own?
Yes. You register for one or more subjects in a single application and pay the exam fee (SAR 1,000 the first time, SAR 500 after that) plus SAR 300 per subject. A subject you pass stays counted for 4 calendar years and 30 days while you complete the others.
When is the next exam?
The 21 December 2026 sitting, with registration from 5 to 14 November 2026. The 2027 sittings are on 22 March, 21 June, 13 September and 6 December. Zakat and tax is in the morning and the regulations subject in the afternoon of the same day.
Do the questions here cover the essay part?
The question bank is multiple choice only. The essay part has its own guide that explains how to answer and how to split your time, with worked examples and model answers.
Which version of the rules are the questions based on?
On the rules in force: the 1445 AH Zakat Collection Implementing Regulations, the Income Tax Law and its regulations, the Excise Tax Law and its regulations, the VAT Law and its regulations (10th edition, 2025), and the Real Estate Transaction Tax Law issued by Royal Decree M/84.
Is this site part of SOCPA?
No. This is an independent exam preparation site with no link to SOCPA, ZATCA or any government body. Always rely on what the official bodies announce.
Is this an official site, and how do I pay?
It is an independent site, not part of Qiyas or any government body, and every question is reviewed before it is published. You pay once, with no automatic renewal, through Waffo Pancake (the merchant of record) by Visa, Mastercard, Apple Pay or Google Pay, and your statement shows "WAFFO". If you were charged twice or the pass did not open, email support@saudiexams.com.
Study material sample: Conceptual framework of zakat and tax
Summary
This unit accounts for about 4 of the 70 questions in the Zakat and Tax exam (weight 3% to 7%). It has three parts: zakat (definition, conditions of liability, who is liable, types, rate, recipients and the guarantees of payment), tax (features, canons of taxation, types, theories of taxable income, measurement methods, adjusted accounting profit, avoidance versus evasion, and double taxation), and the relationship between zakat and tax, covering similarities and differences. Most questions are conceptual: a short case is given and you classify it or pick the concept that applies. A simple calculation can appear, such as a progressive tax by brackets or an adjustment of accounting profit.
What the exam focuses on
- Conditions for zakat to be due on wealth: Islam, reaching the nisab, completion of the hawl (one lunar year), and full ownership (indicator 1/1/2).
- The eight categories of zakat recipients, and recognising the cases where spending zakat is not permitted (1/1/7).
- Direct versus indirect tax, tax versus fee, and classifying a given tax (1/2/1 and 1/2/3).
Show 5 more
- Adam Smith's four canons of taxation: equality, certainty, convenience and economy of collection (1/2/2).
- The source theory and the net wealth increase theory of taxable income, and how each treats a one-off capital gain (1/2/4).
- Adjusted accounting profit: adding back non-deductible expenses and deducting exempt income (1/2/6).
- Lawful tax avoidance versus unlawful evasion, and legal versus economic double taxation (1/2/7 and 1/2/8).
- Similarities and differences between zakat and tax: nature, rate, base and where the money is spent (1/3).
Common traps
- Mixing up avoidance and evasion: avoidance uses options or gaps within the law, while evasion hides or falsifies information in breach of the law.
- Confusing legal and economic double taxation: legal means the same person, income and tax in more than one jurisdiction, while economic means different persons taxed on one stream of income, such as company profit and then the shareholder's dividend.
- Assuming zakat always follows accounting profit: the zakat base is built from zakatable assets that reached the nisab and completed the hawl, so zakat can be due even with an accounting loss.
Show 4 more
- Classifying VAT and excise as direct taxes: both are indirect taxes because the burden passes to the consumer.
- Confusing progressive and proportional tax: a progressive rate rises with the base by bracket, and the higher bracket's rate applies only to the portion of income inside it, not to the whole income.
- Mixing the source theory with the net wealth increase theory: a non-recurring capital gain is not income under the source theory, but it is income under the net wealth increase theory.
- Treating zakat and tax as alike in rate: zakat rates are fixed by religious text and the state cannot change them, while a tax rate is set by law and can be amended.
Try the flashcards
Tap a card to see the answer
What are the conditions for zakat to be due on wealth?
Islam, reaching the nisab, completion of the hawl, and full ownership.
What is the zakat rate on money and trade goods?
2.5% of the base.
How many categories of zakat recipients are there, and which comes first?
Eight; the poor come first, then the needy.
What are the two guarantees of zakat payment?
Religious conscience, and the state's authority to collect and enforce.
What separates a tax from a fee?
A tax is paid with no direct specific benefit in return, while a fee pays for a specific service.
What are Adam Smith's four canons?
Equality, certainty, convenience and economy.
Which canon means the taxpayer knows the amount, date and method of payment in advance?
Certainty.
How does the source theory treat a one-off capital gain?
It is not income, since it does not flow from a lasting recurring source; the net wealth increase theory does count it.
Why you can trust these questions
- Published questions: 381. We reviewed every one before publishing it: the answer, the explanation of each option and the source.
- Exam facts last checked against the organiser’s website: 2026-10-31. We check them again every three months and two weeks before each test.
- Found a mistake? Tap "Report an error" under any question in the practice area, or email us at support@saudiexams.com
- Independent website. Not affiliated with ETEC (Qiyas), the Financial Academy or any government body.
Update log
- 2026-10-31 Published the zakat and tax subject facts from SOCPA's pages: structure, weights, pass mark, fees and the 2026 and 2027 dates.