With the help of Allah the Almighty
We, Salman bin Abdulaziz Al-Saud,
the King of the Kingdom of Saudi Arabia,
after perusal of article 76 of the Basic Law of Governance issued by Royal Order O/90 dated 27 Sha’ban 1412 [1 March 1992],
after perusal of article 19 of the Law of the Council of Ministers issued by Royal Order O/13 dated 3 Rabi Al-Awwal 1414 [20 August 1993],
after perusal of Royal Decree D/6 dated 12 Rabi Al-Thani 1407 [13 December 1986],
and after perusal of Council of Ministers Decision 780 dated 4 Dhu Al-Qa’dah 1447 [21 April 2026],
have decreed as follows
First
The amendment to clause First of Royal Decree D/6 dated 12 Rabi Al-Thani 1407 [13 December 1986] is hereby approved to read as follows:
The financial year of the state begins on the 11th day of Capricorn, corresponding to 1 January, and ends on the 10th day of Capricorn, corresponding to 31 December.
Second
As an exception to the provisions of clause First of this royal decree, the financial year for 2027 begins on the 10th day of Capricorn, corresponding to 31 December 2026, and ends on the 10th day of Capricorn, corresponding to 31 December 2027.
Third
His Royal Highness the Prime Minister, the ministers, and the heads of independent concerned agencies—each within their area of mandate—shall implement this decree of Ours.
Salman bin Abdulaziz Al-Saud
Issued on: 5 Dhu Al-Qa’dah 1447
Corresponding to: 22 April 2026
Published in Umm Al-Qura 5158 issued on 8 May 2026.