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Royal Decree

Royal Decree D/145 Exempting Companies Licensed to Practice Activities in the Special Economic Zones of Jazan, Cloud Computing and Informatics, King Abdullah Economic City, and Ras Al-Khair From the Provisions of the Companies Law

Arabic

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.

Categories
Ministerial Decision

Ministry of Environment, Water, and Agriculture: Decision 15140184 Approving the Conditions and Controls for the Reuse of Treated Sewage Water Concerning the Duties of the Ministry and the Classification of Its Violations

Arabic

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.

Categories
Laws and Regulations

The Conditions and Controls for the Reuse of Treated Sewage Water Concerning the Duties of the Ministry and the Classification of Its Violations

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Categories
Laws and Regulations

Criteria for Calculating the Retail Selling Price for the Rest of the Concentrates, Powders, Gel or Extracts

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Categories
Ministerial Decision

Zakat, Tax and Customs Authority: Decision 1447-99-872 Adopting the Scope and Definition of Excise Goods

Arabic

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.

Categories
Laws and Regulations

Scope and Definition of Excise Goods

You do not have access to view this content. Please note that the login details of Decree Oman are not linked to Decree Saudi.

Categories
Laws and Regulations

Criteria for Calculating the Reference Retail Selling Price

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Categories
Ministerial Decision

Ministry of Environment, Water, and Agriculture: Decision 15138709 Approving the Controls and Requirements for Registering Purebred Arabian Horses

Arabic

The Minister of Environment, Water, and Agriculture,

based on the powers granted to him by law,

and based on article 2(1) of the Governance Regulation of the King Abdulaziz Arabian Horse Center issued by Council of Ministers Decision 337 dated 20 Jumada Al-Thani 1442 [2 February 2021], and in pursuance of the interest of work,

hereby decides

First

The Controls and Requirements for the Registration of Purebred Arabian Horses are hereby adopted in the form attached to the decision.

Second

This decision comes into force on the date of its publication in the official gazette, it must be communicated to those required to implement it and act by virtue of it, and it 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: 10 Rajab 1447
Corresponding to: 30 December 2025

Published in Umm Al-Qura 5142 issued on 30 January 2026.

Categories
Laws and Regulations

Controls and Requirements for Registering Purebred Arabian Horses

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Categories
Ministerial Decision

Ministry of Environment, Water, and Agriculture: Decision 15138596 Approving the Controls and Requirements for Issuing Licenses for Purebred Arabian Horse Studs

Arabic

The Minister of Environment, Water, and Agriculture,

based on the powers entrusted to him by law,

and based on article 2(2) of the Governance Regulation of the King Abdulaziz Arabian Horse Center issued by Council of Ministers Decision 337 dated 20 Jumada Al-Thani 1442 [2 February 2021],

and in pursuance of the interest of work,

hereby decides

First

The Controls and Requirements for Issuing Licenses for Purebred Arabian Horse Studs are hereby adopted in the form attached to the decision.

Second

This decision comes into force on the date of its publication in the official gazette, it must be communicated to those required to implement it and act by virtue of it, and it 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: 10 Rajab 1447
Corresponding to: 30 December 2025

Published in Umm Al-Qura 5142 issued on 30 January 2026.