The Minister of Interior, based on the powers entrusted to him,
after perusal of:
– Royal Decree D/10 dated 18 Muharram 1443 [26 August 2021] and the amendments issued in its regard,
– Ministerial Decision 5 dated 10 Dhu Al-Hijja 1445 [16 June 2024] and its amendment,
– The noble directive communicated by President of the Royal Court Telegram 27951 dated 20 Rabi Al-Thani 1446 [23 October 2024], regarding the formation of a technical committee for security-restricted chemicals, headed by the High Commission for Industrial Security, and the membership of a number of entities, which undertakes to review and update the first, second, and third lists of security-restricted chemicals under the Chemicals Management Law and its executive regulation, whose minutes were submitted by the High Commission for Industrial Security Telegram 164557 dated 18 Jumada Al-Thani 1447 [9 December 2025],
hereby decides
First
The addition of a new paragraph numbered 49 to the first list of the Executive Regulation of the Chemicals Management Law is hereby approved in the form attached to the decision.
Second
The addition of a new paragraph numbered 50 to the second list of the Executive Regulation of the Chemicals Management Law is hereby approved in accordance with the form attached to the decision.
Third
This amendment to the lists referred to in First and Second must be implemented within the Executive Regulation of the Chemicals Management Law from the date of issuance of this decision.
Fourth
This decision must be communicated to the relevant authorities, to implement it, each within their mandate.
Minister of Interior
Abdulaziz bin Saud bin Naif bin Abdulaziz
Issued on: 16 Rajab 1447
Corresponding to: 5 January 2026
Published in Umm Al-Qura 5141 issued on 23 January 2026.
With the help of Allah the Almighty
We, Salman bin Abdulaziz Al-Saud,
the King of the Kingdom of Saudi Arabia,
based on article 70 of the Basic Law of Governance issued by Royal Order O/90 dated 27 Sha’ban 1412 [1 March 1992],
based on article 20 of the Law of the Council of Ministers issued by Royal Order O/13 dated 3 Rabi Al-Awwal 1414 [20 August 1993],
based on article 18 of the Law of the Shura Council issued by Royal Order O/91 dated 27 Sha’ban 1412 [1 March 1992],
after perusal of Shura Council Decision 133/11 dated 10 Jumada Al-Thani 1447 [1 December 2025],
and after perusal of Council of Ministers Decision 468 dated 10 Rajab 1447 [30 December 2025],
have decreed as follows
First
The companies licensed to carry out activities in the Jazan Special Economic Zone, the Cloud Computing Special Economic Zone, the King Abdullah Economic City Special Economic Zone, and Ras Al-Khair Special Economic Zone are hereby exempt from the provisions of the Companies Law issued by Royal Decree D/132 dated 1 Dhu Al-Hijja 1443 [30 June 2022], and the Commercial Register Law and Trade Names Law issued by Royal Decree D/83 dated 19 Rabi Al-Awwal 1446 [22 September 2024].
Second
His Royal Highness the Prime Minister, the ministers, and the heads of independent concerned agencies—each within their mandates—shall implement this decree of Ours.
Salman bin Abdulaziz Al-Saud
Issued on: 16 Rajab 1447
Corresponding to: 5 January 2026
Published in Umm Al-Qura 5140 issued on 16 January 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.