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 [19 March 1993],
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 [19 March 1993],
after perusal of Shura Council Decision 80/7 dated 5 Jumada Al-Awwal 1447 [27 October 2025],
and after perusal of Council of Ministers Decision 442 dated 3 Rajab 1447 [23 December 2025],
have decreed as follows
First
The amendment to the Unified Agreement for Excise Tax for 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 determined 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 specified amount for each unit of the excise goods. The tax due may also be calculated as a percentage and a specified 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 sale price of the excise goods, provided that the retail sale price is the price specified by the importer or producer of the excise goods, or in accordance with the list of standard prices that will be agreed upon periodically between the tax entities in 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.
Second
His Royal Highness the Deputy Prime Minister, the ministers, and the heads of independent concerned agencies—each within their area of mandate—shall implement this decree of Ours.
Salman bin Abdulaziz Al-Saud
Issued on: 8 Rajab 1447
Corresponding to: 28 December 2025
Published in Umm Al-Qura 5136 issued on 2 January 2026.