Issued on: 12 Rajab 1447
Corresponding to: 1 January 2026
Published in Umm Al-Qura 5147 issued on 5 March 2026.
Issued on: 11 Rajab 1447
Corresponding to: 31 December 2025
Published in Umm Al-Qura 5147 issued on 5 March 2026.
The Minister of Environment, Water, and Agriculture,
based on the powers entrusted to him by law,
after perusal of the submission of the Deputy Minister in letter 25134984 dated 10 Rajab 1447 [30 December 2025],
and based on article 23 of the Water Law, which stipulates that: “With the exception of drinking, domestic uses, and food industries, it is permitted to use tertiary treated water after ensuring its safety, freedom from pollutants, and conformity, in accordance with the conditions and controls specified by the regulations of the ministry,”
and in pursuance of public interest,
hereby decides
First
The Conditions and Controls for the Reuse of Treated Wastewater in Relation to the Tasks of the Ministry and the Classification of Their Violations are hereby approved.
Second
The minutes for controlling the reuse of treated wastewater in relation to the tasks of the ministry are hereby approved.
Third
The office of the undersecretary of the ministry for water shall update the conditions and controls for the reuse of treated wastewater in relation to the tasks of the ministry, classify its violations, and exempt the matters it deems appropriate in accordance with the Water Law and its executive regulation, and submit it for approval.
Fourth
This decision comes into force on the date of its publication in the official gazette, and it must be communicated to those required to implement it and act by virtue of it, and it hereby repeals all previous decisions in conflict with it.
May Allah provide success.
Minister of Environment, Water, and Agriculture
Engineer Abdulrahman bin Abdulmohsen Al-Fadley
Issued on: 11 Rajab 1447
Corresponding to: 31 December 2025
Published in Umm Al-Qura 5140 issued on 16 January 2026.
The Governor of the Zakat, Tax, and Customs Authority,
based on the powers entrusted to him by law,
after perusal of the Unified Agreement on Excise Tax of the States of the Cooperation Council for the Arab States of the Gulf, ratified by Royal Decree D/51 dated 3 Jumada Al-Awwal 1438 [23 January 2017], and its amendments,
the Excise Tax Law issued by Royal Decree D/86 dated 27 Sha’ban 1438 [23 May 2017] and its amendments,
the Executive Regulation of the Excise Tax Law issued by the—former—Board of Directors of the General Authority for Zakat and Income Decision 9-1-2017 dated 13 Ramadan 1438 [8 June 2017] and its amendments (the “executive regulation”),
the decisions issued by the Financial and Economic Cooperation Committee of the States of the Cooperation Council for the Arab States of the Gulf,
and based on articles 2, 4, and 8 of the executive regulation,
hereby decides
First
The Scope and Definition of Excise Goods are hereby approved in accordance with the decisions issued by the ministerial committee, in the form attached.
Second
The Methodology for Calculating the Mitigation Rate for the Purposes of Calculating the Tax Due is hereby approved in the form attached.
Third
The Criteria for Calculating the Reference Retail Price and the Retail Price for the Rest of the Concentrates, Powders, Gel, or Extracts are hereby approved in the form attached.
Fourth
This decision comes into force on 1 January 2026, must be communicated to those required to implement it, and must be published in the official gazette.
May Allah provide success.
Governor Suhail bin Mohammed
Issued on: 11 Rajab 1447
Corresponding to: 31 December 2025
Published in Umm Al-Qura 5135 issued on 1 January 2026.