Business Days in December 2026 for Saudi Arabia
December 2026 has 23 working days under the Saudi public holiday calendar. December 2026 contains no Saudi public holidays on a weekday. The month covers 31 calendar days, of which 8 are Friday and Saturday. That count drives invoice cycles, payroll runs, and any contract that defines deadlines as a number of working days in Saudi Arabia.
working days
23
Calendar Days
31
Weekend Days
8
public holidays
0
Work Weeks
4.6
| Sun | Mon | Tue | Wed | Thu | Fri | Sat |
|---|---|---|---|---|---|---|
1 | 2 | 3 | 4 wknd | 5 wknd | ||
6 | 7 | 8 | 9 | 10 | 11 wknd | 12 wknd |
13 | 14 | 15 | 16 | 17 | 18 wknd | 19 wknd |
20 | 21 | 22 | 23 | 24 | 25 wknd | 26 wknd |
27 | 28 | 29 | 30 | 31 |
public holidays in December 2026
No Saudi public holidays fall on a weekday in December 2026, so the month loses no working day to a holiday on this calendar.
Saudi Arabia December deadlines
No Saudi holiday falls in December in any year of this calculator's data; Article 24's four occasions are the two Eids, National Day and Founding Day. A VAT return for a tax period that ended in November is filed, and the tax paid, by the last day of December. A fiscal year that closes on 31 December starts the 120 days within which the Zakat and income-tax returns are due. ZATCA's 2026 calendar gives December 10 for withholding tax on November and December 31 for the monthly VAT return for November. December 10 and December 31, 2026 are both Thursdays.
Sources for these dates
- Implementing Regulations of the Labour Law, art. 24: Eid al-Fitr four days from the day after 29 Ramadan (Umm al-Qura), Eid al-Adha four days from the Day of Arafat, National Day on the first day of Libra, Founding Day on 22 February; a day lost to the weekly rest is made up before or after (Saudi Ministry of Human Resources and Social Development)
- Implementing Regulations of the VAT Law: the tax period monthly where taxable supplies exceeded SAR 40,000,000 in the previous twelve months and three months otherwise, with an application for a monthly period open to others; return and payment by the last day of the month following the period; returns and payments due on the prescribed date whether it is a Working Day or not, a Working Day being any day except Friday, Saturday and a state holiday (Zakat, Tax and Customs Authority (ZATCA))
- News, 23 April 2025: the Zakat return and payment within 120 days of the end of the Zakat year (Zakat Regulations art. 102); the tax return within 120 days of the end of the tax year (Income Tax Law art. 60) (Zakat, Tax and Customs Authority (ZATCA))
- Implementing Regulations for Zakat Collection: art. 1, "Saudi" includes GCC nationals; art. 3, Zakat payers, including the Saudi share of resident companies; art. 15, Zakat at 2.5% of the Zakat base for a Hijri year; art. 102, return and payment within 120 days, an end on an official holiday moving to the first working day (Zakat, Tax and Customs Authority (ZATCA))
- ZATCA returns calendar for 2026 (EN): the 10th of October, November and December the last date to submit and pay withholding tax for the month before; October 31 for the monthly VAT return for September and the quarterly return for the third quarter; November 30 for the monthly VAT return for October and excise tax for September and October; December 31 for the monthly VAT return for November (Zakat, Tax and Customs Authority (ZATCA))
Checked October 10, 2026. All sources
Those dates in 2026
Every date named above falls on a working day in 2026 under the Saudi public calendar. That is worth checking rather than assuming: the same calendar date moves through the week from year to year, so a date that settles cleanly this year may not next year.
| Date | Weekday | Status under the Saudi public calendar | First working day on or after |
|---|---|---|---|
| December 10 | Thursday | Working day | |
| December 31 | Thursday | Working day |
This table resolves weekdays and nothing else. Whether an obligation actually moves when its date is not a working day is set by the instrument that creates it, and no shift rule is assumed here for any jurisdiction. The sources behind each calendar are listed in the source register.
Day-of-Week Distribution
The count of each weekday in December 2026. Useful for shift scheduling, weekly recurring billing, and any rota that depends on a specific day of the week landing in-month.
| Day | Count |
|---|---|
| Monday | 4 |
| Tuesday | 5 |
| Wednesday | 5 |
| Thursday | 5 |
| Friday | 4 |
| Saturday | 4 |
| Sunday | 4 |
Saudi Arabia reporting cycles and business-day rules
A VAT return is filed, and the tax paid, by the last day of the month after each tax period, and ZATCA's Implementing Regulations of the VAT Law keep that date whether or not it is a working day; a Working Day, as they define it, is any day except Friday, Saturday and a state holiday. The period is monthly for a taxpayer whose taxable supplies exceeded SAR 40 million in the previous twelve months; three months is the standard period for all others, who may apply for a monthly one. A Zakat payer that keeps accounting books submits the Zakat return, and pays the Zakat, within 120 days of the end of the Zakat year, and a period that ends on an official holiday runs to the first working day after it (Implementing Regulations for Zakat Collection, article 102). The income-tax return is due within 120 days of the end of the tax year under article 60 of the Income Tax Law, as ZATCA quotes it. The royal order of 23 June 2013 made Friday and Saturday the weekly holiday in all ministries, government bodies and institutions, financial institutions, the Saudi Arabian Monetary Agency, the Capital Market Authority and the Saudi Stock Exchange.
Sources for these rules
- Implementing Regulations of the Value Added Tax Law (ZATCA's English translation, Eighth Edition, 09/11/2021G, as served on 2026-10-13). Tax Period: monthly for taxpayers whose annual taxable supplies exceed SAR 40,000,000 during the previous twelve months, three months the standard period for all others, who may apply to use a monthly period. Payment of Tax: at the latest by the last day of the month following the end of the tax period. Tax Returns: filed no later than the last day in the month following the end of the tax period. Obligations falling due on a non-working day: tax returns filed and payments made on or before the prescribed date whether it is a Working Day or a non-working day; a Working Day is any day except Friday, Saturday and any other day which is a state holiday (Zakat, Tax and Customs Authority (ZATCA))
- Implementing Regulations for Zakat Collection (Minister of Finance Decision No. 1007 of 19/08/1445 H, as amended by Decision No. 1248 of 11/10/1446 H), art. 102(1): an accounting-books Zakat payer submits its Zakat return and pays the Zakat dues within a period not exceeding 120 days as of the end of the Zakat year; if the period concludes on an official holiday, the deadline extends to the first working day following the holiday (Zakat, Tax and Customs Authority (ZATCA))
- News, 23 April 2025, quoting Article 60 of the Income Tax Law: the tax return must be submitted within 120 days from the end of the tax year represented by the return, and if the end of this period falls on an official holiday the deadline extends to the first day thereafter; and quoting Article 102 of the Implementing Regulations for Zakat Collection on the Zakat return (Zakat, Tax and Customs Authority (ZATCA))
- Royal Order: Weekly Holiday on Friday and Saturday (Saudi Press Agency, 23 June 2013), item First: the official working days in all ministries, government bodies and institutions, financial institutions, the Saudi Arabian Monetary Agency, the Capital Market Authority, the Saudi Stock Exchange shall be from Sunday to Thursday, and the weekly holiday on Friday and Saturday (Saudi Press Agency)
Checked October 13, 2026. All sources
December 2026 working days compared by country
Working-day counts vary across countries because each country observes its own public holidays. The table below shows December 2026 under 11 of the site's 25 holiday calendars; the summary above gives Saudi Arabia's own count.
| Country | Business Days | Holidays this month |
|---|---|---|
| ๐บ๐ธUnited States | 22 | Christmas Day |
| ๐ฌ๐งUnited Kingdom | 21 | Christmas Day, Boxing Day (observed) |
| ๐จ๐ฆCanada | 21 | Christmas Day, Boxing Day (observed) |
| ๐ฆ๐บAustralia | 21 | Christmas Day, Boxing Day (additional) |
| ๐ฎ๐ณIndia | 22 | Christmas Day |
| ๐ต๐ญPhilippines | 18 | Feast of the Immaculate Conception, Christmas Eve, Christmas Day, Rizal Day, Last Day of the Year |
| ๐ซ๐ทFrance | 22 | Noรซl |
| ๐ฉ๐ชGermany | 22 | Erster Weihnachtstag |
| ๐ฏ๐ตJapan | 23 | None |
| ๐ฒ๐ฝMexico | 22 | Navidad |
| ๐ธ๐ฌSingapore | 22 | Christmas Day |
How December 2026 compares year over year
December 2025 also had 23 working days, so the working capacity is unchanged year over year. On the surrounding months, November 2026 has 21 working days and January 2027 has 21. Looking forward, December 2027 has 23 working days under the same Saudi public holiday calendar.
Using this calculator in Saudi Arabia
Count the 23 business days of December 2026 on the Sunday-to-Thursday week. A royal order of 23 June 2013, as the Saudi Press Agency reported it, made those the official working days in all ministries, government bodies and institutions, financial institutions, the Saudi Arabian Monetary Agency, the Capital Market Authority and the Saudi Stock Exchange. Tax dates are not counted in business days: a VAT return is filed, and the tax paid, by the last day of the month after the tax period, whether or not that date is a working day, while the 120 days for the Zakat return, if they end on an official holiday, run on to the first working day after it.
Sources for these rules
- Royal Order: Weekly Holiday on Friday and Saturday (Saudi Press Agency, 23 June 2013), item First: the official working days in all ministries, government bodies and institutions, financial institutions, the Saudi Arabian Monetary Agency, the Capital Market Authority, the Saudi Stock Exchange shall be from Sunday to Thursday, and the weekly holiday on Friday and Saturday (Saudi Press Agency)
- Implementing Regulations of the Value Added Tax Law (ZATCA's English translation, Eighth Edition, 09/11/2021G, as served on 2026-10-13). Tax Period: monthly for taxpayers whose annual taxable supplies exceed SAR 40,000,000 during the previous twelve months, three months the standard period for all others, who may apply to use a monthly period. Payment of Tax: at the latest by the last day of the month following the end of the tax period. Tax Returns: filed no later than the last day in the month following the end of the tax period. Obligations falling due on a non-working day: tax returns filed and payments made on or before the prescribed date whether it is a Working Day or a non-working day; a Working Day is any day except Friday, Saturday and any other day which is a state holiday (Zakat, Tax and Customs Authority (ZATCA))
- Implementing Regulations for Zakat Collection (Minister of Finance Decision No. 1007 of 19/08/1445 H, as amended by Decision No. 1248 of 11/10/1446 H), art. 102(1): an accounting-books Zakat payer submits its Zakat return and pays the Zakat dues within a period not exceeding 120 days as of the end of the Zakat year; if the period concludes on an official holiday, the deadline extends to the first working day following the holiday (Zakat, Tax and Customs Authority (ZATCA))
Checked October 13, 2026. All sources
How December 2026 is shaped
The headline count answers how many working days December 2026 contains. It does not answer where they sit, and for anything measured in consecutive days rather than cumulative days that second question is the binding one. What follows is derived entirely from the Saudi public holiday calendar and a working week that treats Friday and Saturday as the weekend, with no assumption about how any particular obligation behaves.
The month that closes the quarter, the half and the year
December runs 31 days and closes Q4, the second half of the year and the calendar year itself, so its final working day carries more boundaries than any other date on the calendar. It shares its weekday alignment with September, which means the two months start the same way and end differently. Nothing in the year follows December, so a slip here has no later period to absorb it.
In December 2026 that comes to 23 working days across 31 calendar days, against 22 in November 2026 and 21 in January 2027.
A midweek start
December 2026 begins in the middle of a working week. Two of that week's working days belong to the month before and the rest to this one, so the first row of any weekly report covering December is a partial row. Midweek starts are the ones that most often produce an apparent dip in week-one output: the week is short, not the team.
The opening stretch runs from Tuesday, December 1 to December 3, three working days before the first break. December 2026 carries 23 working days in total, so that opening block is 13% of the month's working capacity.
Five working stretches
December splits into five working stretches. That is the ordinary shape of a month whose only interruptions are its weekends, and it means the month's internal boundaries are all predictable a year in advance: nothing here depends on a holiday date moving.
The working days of December 2026 arrive in stretches of 3, 5, 5, 5, and 5 days. The longest unbroken stretch runs five days, from December 6 to December 10. A task needing more consecutive working days than that cannot be completed inside a single stretch, whatever the month's total looks like.
The month is back-loaded. It opens with three consecutive days and closes with five, so the room is at the end rather than the start. That is the safer of the two imbalances, because a slip has somewhere to go, but it also makes the opening week a poor sample of the month.
Three weekdays occur five times
A 31-day month contains four full seven-day cycles and three days over, so exactly three weekdays occur five times and the other four occur four times. In December 2026 the three are Tuesday, Wednesday, and Thursday. Which three it is follows entirely from the weekday the month opens on, which is why the working-day count of a 31-day month moves year to year even when its holidays do not.
All of them are working days here, so the surplus lands entirely on the working week: Tuesday, Wednesday, and Thursday each occur 5 times. A weekend of two days can take at most two of them, and had it done so the same month would carry 21 working days rather than 23.
A month with no closures, and a long one
December 2026 contains no Saudi public holiday on any date, working or otherwise. A month with no closure loses working days only to weekends, so its count is set entirely by the weekday it opens on and its length, and here both work in the month's favour: 23 working days across 31 calendar days.
Months at this end of the range are the ones worth reserving for work that needs consecutive days rather than cumulative days. The constraint that usually breaks a long run, a closure landing mid-week, is absent, so the month's structure is entirely weekend-driven and repeats on a seven-day cycle.
A long stretch with no closure at all
December 2026 sits inside an unusually long run without a Saudi public closure. Neither the month itself nor either edge of it carries one within a month, which means the working-day count here is set by the weekend pattern alone and will repeat exactly in any year with the same alignment.
Looking outside the month, the last was Saudi National Day on September 23, 2026, 69 calendar days before December began and the next is Founding Day on February 22, 2027, 53 calendar days after it ends.
Across the whole of 2026 the Saudi public calendar puts seven closures on working days, of which none falls in December. That ratio, rather than the raw count, is what tells you whether a month is carrying more than its share of the year's downtime.
The working month and the calendar month end together
The month's last calendar day is also the last working day of a week. Month-end and week-end fall on the same date in December 2026, which is the one alignment where a weekly close and a monthly close cannot be separated. Everything queued for both runs on the same day, and there is no working day left in December to absorb a slip.
The last working day of December 2026 is Thursday, December 31. Counting back from there, the third-to-last is Tuesday, December 29, two calendar days before the month closes.
The quarter closes here
December closes Q4, so the quarter's last working day and this month's last working day are the same date. Everything the quarter has deferred arrives inside these 23 working days, and there is no further month in the period to move it into.
Across the whole quarter there are 66 working days, of which 23 fall in December. The other two months carry October 2026 with 21 and November 2026 with 22. It is the largest of the three, so work deferred out of December lands in a month with less room than this one had.
The week's first working day is the scarcest
The first working day of the week is the one December gives least often. Anything anchored to the start of the working week (a weekly kickoff, a Monday-morning cutoff, a start-of-week batch) fires fewer times this month than the calendar count suggests, because a closure has taken one of them out.
Counted as worked rather than as occurring, December 2026 gives Sunday 4, Monday 4, Tuesday 5, Wednesday 5, and Thursday 5. A weekly commitment pinned to a particular weekday fires that many times in the month, which is the number a rota needs and not the one the calendar shows.
One of the year's longest working months
No month of 2026 carries more working days than December under the Saudi public calendar. A year's working days are not distributed evenly across its twelve months, and the gap between the longest and the shortest is wide enough that a target divided by twelve is wrong in both directions.
2026 carries 254 working days in total under the Saudi public calendar. The longest month of the year is December 2026 with 23 and the shortest is May 2026 with 18, a spread of 5. December ranks 1st of the twelve with 23.
Saudi Arabia closures across the year
A month's working-day count only means something against the country's whole calendar. Two countries that share a weekend and happen to have the same closure-free month can still run very different years, and Saudi Arabia is placed as follows.
Across 2026 the Saudi public closures fall 3 in Q1, 3 in Q2, 1 in Q3, and 0 in Q4. A further three holidays land on the Friday and Saturday weekend and cost no working day at all, which is why a country's holiday count and its working-day loss are different numbers.
The longest uninterrupted run in the 2026 calendar sits between May 28, 2026 and September 23, 2026, 118 calendar days with no Saudi public closure in between. Stretches like that are where multi-week work belongs, and they move from year to year whenever a movable holiday does.
After the year's last closure
December 2026 falls after the last Saudi public closure of the year, so nothing further in 2026 reduces a working-day count. Where a deadline runs from this month into the next year, the closures that can move it all belong to the following year's calendar rather than this one.
2026 opens its Saudi public closures with Founding Day on February 22, 2026 and ends them with Saudi National Day on September 23, 2026. The densest month of the year is May 2026 with three closures on working days.
The same count as last year
December 2026 and December 2025 carry the same number of working days, 23 in each. An unchanged total does not mean an unchanged month: the working days sit on different dates and break into different stretches, so a schedule copied forward date by date will not line up even though the capacity has not moved.
December opens 2025 on a Monday, 2026 on a Tuesday, and 2027 on a Wednesday. That movement, one weekday in a common year and two after a leap day, is what makes the three counts differ. The number of closures on working days is the same in both years, so the whole of any difference comes from weekday alignment. Looking ahead, December 2027 carries 22 working days.
Where the month's anchor dates fall
Two of the common monthly anchor dates in December 2026 land outside the working week or on a closure. The table below resolves each one against the Saudi public calendar, together with the first working day on or after it.
| Date | Weekday | Status under the Saudi public calendar | First working day on or after |
|---|---|---|---|
| December 1 | Tuesday | Working day | December 1 |
| December 5 | Saturday | Weekend | December 6, 2026 |
| December 10 | Thursday | Working day | December 10 |
| December 15 | Tuesday | Working day | December 15 |
| December 20 | Sunday | Working day | December 20 |
| December 25 | Friday | Weekend | December 27, 2026 |
| December 31 | Thursday | Working day | December 31 |
The final column is arithmetic, not a legal conclusion. Whether an obligation actually moves when its date is not a working day depends on the instrument that sets it, and this site does not assume a shift rule for any jurisdiction. Where a rule is known it is stated in the holiday data methodology and on the country page it applies to.
Net terms dated in December 2026
An invoice dated the 1st of December on calendar-day Net 30 terms comes due on December 31, 2026, a working day under the Saudi public calendar. Terms counted in calendar days move independently of the working week, so the same term written on two consecutive months can settle cleanly in one and roll across a closure in the other.
| Invoice date | Net 30, calendar days | Net 60, calendar days |
|---|---|---|
| Dated December 1 | December 31, 2026 | January 30, 2027 (rolls to January 31, 2027) |
| Dated December 15 | January 14, 2027 | February 13, 2027 (rolls to February 14, 2027) |
| Dated December 31 | January 30, 2027 (rolls to January 31, 2027) | March 1, 2027 |
Net 30 and Net 60 are commercial conventions rather than statutory periods, and both are counted here in calendar days, which is how they are almost always written. Where a contract counts in working days instead, use the between-dates calculator with the Saudi Arabia calendar selected, because the two produce different dates whenever a closure falls inside the term.
Sources and verification
Official source: Ministry of Human Resources and Social Development (hrsd.gov.sa) (opens in a new tab)
Cross-checked against this source on September 8, 2026.
For informational purposes only
This calculator provides general estimates based on business day counting rules. It does not constitute legal advice. Deadlines in legal, regulatory, or contractual matters may be subject to jurisdiction-specific rules, court orders, or statutory exceptions. Always verify critical deadlines with a qualified professional.
Frequently Asked Questions
How many business days are in December 2026 under the Saudi public holiday calendar?
Which Saudi Arabia holidays affect December 2026?
Which days does the Saudi working week cover?
What is the difference between Zakat and Saudi corporate income tax?
Why does the business-day count vary year to year?
When is the last working day of December 2026?
How many working days in a row does December 2026 offer?
Sources for these rules
- Royal Order: Weekly Holiday on Friday and Saturday (Saudi Press Agency, 23 June 2013), item First: the official working days in all ministries, government bodies and institutions, financial institutions, the Saudi Arabian Monetary Agency, the Capital Market Authority, the Saudi Stock Exchange shall be from Sunday to Thursday, and the weekly holiday on Friday and Saturday (Saudi Press Agency)
- Labour Law (Arabic text published by the Ministry, as read on 2026-10-13), art. 104(1): Friday is the weekly rest day for all workers, and the employer may, after notifying the competent labour office, replace that day for some of his workers with any day of the week (ยซููู ุงูุฌู ุนุฉ ููู ุงูุฑุงุญุฉ ุงูุฃุณุจูุนูุฉ ูุฌู ูุน ุงูุนู ุงูยป) (Saudi Ministry of Human Resources and Social Development)
- Emiri Decision No. 57 of 2025, art. 1: the working days in the State are from Sunday to Thursday of each week, and Friday and Saturday are a weekly holiday (Al Meezan, the Qatari Legal Portal)
- Working hours in the public sector: Saturdays and Sundays are the official weekends for the federal government sector; the work week system was announced in December 2021 and became effective from 1 January 2022 (UAE Government Portal)
- Implementing Regulations for Zakat Collection (Minister of Finance Decision No. 1007 of 19/08/1445 H, as amended by Decision No. 1248 of 11/10/1446 H): art. 1, "Saudi" is a person holding Saudi nationality and nationals of a GCC member state who are accorded similar treatment as Saudi nationals; art. 3, the payers: a resident Saudi person who practises an activity under a licence within the Kingdom, a company owned by a Saudi person, the share held by a Saudi partner or shareholder in resident companies, and shares held by non-Saudi shareholders, other than founders, in resident companies listed on the Saudi Stock Exchange; art. 15, Zakat at 2.5% of the Zakat base for a Hijri year, calculated on the actual number of days where the fiscal year differs; art. 102(1), an accounting-books Zakat payer's return and payment within 120 days of the end of the Zakat year, a period that concludes on an official holiday extending to the first working day after it (Zakat, Tax and Customs Authority (ZATCA))
- Income Tax (page last updated 14 August 2025): the provisions of the Income Tax Law apply to resident capital companies with respect to the shares owned by non-Saudi partners, not including shares acquired for speculative purposes through the trading of shares of listed joint-stock companies, and to non-resident persons who conduct business activities in Saudi Arabia through a permanent establishment therein or who derive income from sources within Saudi Arabia (Zakat, Tax and Customs Authority (ZATCA))
- News, 23 April 2025, quoting Article 60 of the Income Tax Law: the tax return must be submitted within 120 days from the end of the tax year represented by the return, and if the end of this period falls on an official holiday the deadline extends to the first day thereafter; and quoting Article 102 of the Implementing Regulations for Zakat Collection on the Zakat return (Zakat, Tax and Customs Authority (ZATCA))
- Taxpayers' Obligations: Zakat and Returns Calendar (EN), the 2026 calendar as served on 2026-10-13: April 30 is the last date to submit and pay Zakat and CIT Returns for the fiscal year ended on December 31, 2025 (Zakat, Tax and Customs Authority (ZATCA))
Checked October 13, 2026. All sources