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 [21 August 1993],
based on article 18 of the Law of the Shura Council issued by Royal Order O/91 dated 27 Sha’ban 1412 [2 March 1992],
after perusal of Shura Council Decision 207/20 dated 18 Sha’ban 1446 [17 February 2025],
and after perusal of Council of Ministers Decision 826 dated 22 Dhu Al-Qa’dah 1446 [20 May 2025],
have decreed as follows
First
The amendment of clauses First and Second of Royal Decree D/13 dated 18 Muharram 1441 [17 September 2019] is hereby approved to be as follows:
First
The tax rate stipulated in article 7(b) of the Income Tax Law issued by Royal Decree D/1 dated 15 Muharram 1425 [6 March 2004] applies to the taxable subject matter for a taxpayer resulting from downstream works carried out by taxable persons in accordance with article 2(f) of the law, until 31 December 2030.
Second
If any of the taxable persons—referred to in clause First of this decree—do not comply with separating the downstream works from the works of producing oil and hydrocarbons until 31 December 2030, the tax must be collected from him in accordance with article 7(c) of the Income Tax Law from 1 January 2020.
Second
His Royal Highness the Prime Minister, the ministers, and the heads of independent concerned authorities—each within their area of competence—shall implement this decree of Ours.
Salman bin Abdulaziz Al-Saud
Issued on: 27 Dhu Al-Qa’dah 1446
Corresponding to: 25 May 2025
Published in Umm Al-Qura 5091 issued on 4 June 2025.