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.