Decree

Arabic

The Council of Ministers,

after perusal in its session held under the chairmanship of the Custodian of the Two Holy Mosques, King Salman bin Abdulaziz Al-Saud, of Royal Court File 38873 dated 12 Jumada Al-Awwal 1447 [3 November 2025], which includes Minister of Finance Letter 11127 dated 9 Dhu Al-Hijja 1446 [5 June 2025], regarding the amendment of the Unified Agreement on Excise Tax of the States of the Cooperation Council for the Arab States of the Gulf,

after perusal of the Unified Agreement on Excise Tax of the States of the Cooperation Council for the Arab States of the Gulf, approved by Royal Decree D/51 dated 3 Jumada Al-Awwal 1438 [31 January 2017],

after perusal of Bureau of Experts at the Council of Ministers Memorandum 629 dated 13 Safar 1447 [7 August 2025], Memorandum 1387 dated 14 Rabi Al-Thani 1447 [6 October 2025], and Memorandum 2136 dated 9 Jumada Al-Thani 1447 [30 November 2025],

after perusal of Council of Economic and Development Affairs Recommendation 11-3/47/R dated 27 Safar 1447 [21 August 2025],

after considering Shura Council Decision 80/7 dated 5 Jumada Al-Awwal 1447 [27 October 2025],

and after perusal of General Committee of the Council of Ministers Recommendation 6627 dated 19 Jumada Al-Thani 1447 [10 December 2025],

hereby decides

The amendment to the Unified Agreement on Excise Tax of the States of the Cooperation Council for the Arab States of the Gulf, approved by Royal Decree D/51 dated 3 Jumada Al-Awwal 1438 [31 January 2017] is hereby approved, as follows:

1․ The definition of “Excise goods value” provided in article 1 of the agreement is amended to read as follows:

The value on the basis of which the tax may be calculated in accordance with the provisions of this agreement.

2․ The title and content of article 3 is amended to read as follows:

Excise goods The tax is imposed on goods harmful to human health and the environment and luxury goods in accordance with the list specified by the ministerial committee. The ministerial committee may amend that list.

3․ Article 6 is amended to read as follows:

1․ The tax due must be calculated either as a percentage of the value of the excise goods or as a specific amount for each unit of the excise goods. The tax due may also be calculated as a percentage and a specific amount for each unit of the excise goods together, as determined by the ministerial committee.

2․ The value on the basis of which the tax due may be calculated must be the retail selling price of the excise goods, provided that the retail selling price is the price specified by the importer or producer of the excise goods, or in accordance with the standard price list to be agreed upon periodically between the tax entities in the council states, whichever is higher, excluding the tax due and the value added tax.

4․ Article 16 is amended to read as follows:

Subject to the provisions of articles 11, 14, and 15 of this agreement, each member state shall determine the periods, conditions, and controls for the payment of the tax due by the person liable to pay it.

A draft royal decree has been prepared in the form attached.

Salman bin Abdulaziz Al-Saud

Issued on: 3 Rajab 1447
Corresponding to: 23 December 2025

Published in Umm Al-Qura 5136 issued on 2 January 2026.

Arabic

The Council of Ministers,

after perusal of its session held under the chairmanship of the Custodian of the Two Holy Mosques, King Salman bin Abdulaziz Al-Saud, of Royal Court File 15688 dated 25 Safar 1447 [19 August 2025], regarding the amendment of the preamble of article 11 of the Statute of the General Organization for Military Industries,

after perusal of the Statute of the General Organization for Military Industries issued by Council of Ministers Decision 285 dated 22 Sha’ban 1434 [1 July 2013],

after perusal of Bureau of Experts at the Council of Ministers Memorandum 1085 dated 18 Rabi Al-Awwal 1447 [10 September 2025] and Memorandum 1768 dated 13 Jumada Al-Awwal 1447 [4 November 2025],

after perusal of Council of Economic and Development Affairs Recommendation 32-15/47/I dated 12 Rabi Al-Thani 1447 [4 October 2025],

and after perusal of the General Committee of the Council of Ministers Recommendation 6352 dated 11 Jumada Al-Thani 1446 [12 December 2024],

hereby decides

The preamble of article 11 of the Statute of the General Organization for Military Industries issued by Council of Ministers Decision 285 dated 22 Sha’ban 1434 [1 July 2013] is hereby amended by replacing the phrase “The organization must have a president with the rank of a lieutenant general or its equivalent, appointed by a royal order based on a nomination by the chairman of the board.” with the phrase “The organization must have a president who is appointed and relieved by a decision by the board. The decision must determine his remuneration and other benefits in a manner that does not conflict with the relevant laws and decisions.”

Salman bin Abdulaziz Al-Saud

Issued on: 3 Rajab 1447
Corresponding to: 23 December 2025

Published in Umm Al-Qura 5136 issued on 2 January 2026.

Arabic

The Council of Ministers,

after perusal of its session held under the chairmanship of the Custodian of the Two Holy Mosques, King Salman bin Abdulaziz Al-Saud, of Royal Court File 48299 dated 5 Rajab 1446 [5 January 2025], which includes the Minister of Human Resources and Social Development Telegram 90229 dated 29 Jumada Al-Thani 1446 [30 December 2024], regarding his request to adopt the Unified Rules for the Empowerment of Persons with Disabilities for the Cooperation Council for the Arab States of the Gulf, issued by the decision of the Supreme Council of the Cooperation Council for the Arab States of the Gulf in its 45th session held on 29 Jumada Al-Awwal 1446 [1 December 2024],

after perusal of the mentioned rules,

after perusal of Bureau of Experts at the Council of Ministers Memorandum 614 dated 12 Safar 1447 [6 August 2025],

after perusal of Council of Economic and Development Affairs Recommendation 6-4/47/R dated 3 Rabi Al-Thani 1447 [25 September 2025],

and after perusal of General Committee of the Council of Ministers Recommendation 5629 dated 24 Jumada Al-Awwal 1447 [15 November 2025],

hereby decides

The Unified Rules for the Empowerment of Persons with Disabilities for the Cooperation Council for the Arab States of the Gulf, adopted by the Supreme Council of the Cooperation Council for the Arab States of the Gulf in its 45th session held in the city of Kuwait on 29 Jumada Al-Awwal 1446, corresponding to 1 December 2024, are hereby approved in the form attached.

Salman bin Abdulaziz Al-Saud

Issued on: 3 Rajab 1447
Corresponding to: 23 December 2025

Published in Umm Al-Qura 5136 issued on 2 January 2026.

Arabic

The Council of Ministers,

after perusal in its session held under the chairmanship of the Custodian of the Two Holy Mosques, King Salman bin Abdulaziz Al-Saud, of Royal Court File 10352 dated 6 Safar 1447 [31 July 2025], which includes Minister of Finance Letter 5545 dated 28 Jumada Al-Awwal 1445 [12 December 2023], regarding the draft Controls for the Distinguished Capabilities Item Allocated for Incentive Purposes in Public Entities,

after perusal of the mentioned draft controls,

after perusal of Council of Ministers Decision 59 dated 18 Muharram 1444 [16 August 2022],

after perusal of Royal Order 24525 dated 5 Jumada Al-Thani 1436 [25 March 2015], Royal Order 56515 dated 22 Dhu Al-Qa’dah 1437 [25 August 2016], and Royal Order 29601 dated 26 Jumada Al-Thani 1438 [25 March 2017],

after perusal of Bureau of Experts at the Council of Ministers Memo 4325 dated 24 Dhu Al-Hijja 1445 [30 June 2024] and Memo 2691 dated 4 Sha’ban 1446 [3 February 2025],

after perusal of Council of Economic and Development Affairs Recommendation 10-13/46/R dated 17 Dhu Al-Qa’dah 1446 [15 May 2025],

and after perusal of General Committee of the Council of Ministers Recommendation 3383 dated 29 Rabi Al-Awwal 1447 [21 September 2025],

hereby decides

First

The Controls for the Distinguished Capabilities Item Allocated for Incentive Purposes in Public Entities are hereby approved in the form attached.

Second

The Minister of Finance shall take the necessary measures to cancel the “Allocated Secret Expenditure Item” existing with public entities for incentive purposes, and to create a new clause with these entities to replace it under the name “Distinguished Capabilities Item Allocated for Incentive Purposes”, and to transfer all amounts that were in the cancelled item to the new item, taking into account that the cancellation and creation of the two mentioned items do not affect the continuity of public entities in disbursing the amounts allocated for incentive purposes, in accordance with the provisions governing this.

Third

All public entities for which the “Distinguished Capabilities Item Allocated for Incentive Purposes” is created, or in which this item replaces the “Allocated Secret Expenditure Item”, shall disburse the bonuses allocated for incentive purposes from the mentioned item through the Central System of Financial Rights Related to Officers and Employees in Civil, Military, and Security Entities (Sarf), issued in its regard by Royal Order 8240 dated 19 Safar 1439 [8 November 2017] and Royal Order 52176 dated 16 Ramadan 1440 [21 May 2019]. The Ministry of Finance and the Ministry of Human Resources and Social Development shall develop the necessary policies and procedures for this.

Fourth

The provisions of the preceding clauses do not entail any additional burdens on the general budget of the state, or any increase in budget ceilings until the fiscal year 1451/1452 (2030).

Salman bin Abdulaziz Al-Saud

Issued on: 3 Rajab 1447
Corresponding to: 23 December 2025

Published in Umm Al-Qura 5136 issued on 2 January 2026.