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 [2 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 467/40 dated 15 Muharram 1448 [30 June 2026],
and after perusal of Council of Ministers Decision 105 dated 22 Muharram 1448 [7 July 2026],
have decreed as follows
First
As an exception to articles 20 and 22 and other relevant legal provisions contained in the State Revenue Law—issued by Royal Decree D/68 dated 18 Dhu Al-Qa’dah 1431 [26 October 2010]—and its executive regulation, it is permitted to pay the financial fines due to the state imposed on establishments in the private and non-profit sectors in installments, in accordance with rules approved by the Minister of Finance within 14 days from the date of this decree, and in accordance with the following procedures:
1. The establishment shall submit an application for the payment in installments of the fine imposed on it to the relevant entity that imposed it.
The establishment may submit its request—in accordance with the provisions of this clause—even if it has submitted a previous request that was not approved before the entry into force of this clause.
2. The relevant entity shall examine the installment application—referred to in paragraph 1 of this clause—in accordance with the rules approved by the Minister of Finance based on the opening of this clause, and shall refer its findings in this regard to the Ministry of Finance within ten days from the date of receipt of the application.
3. The Ministry of Finance shall consider matters referred to it by the relevant entity in accordance with paragraph 2 of this clause, and shall decide on it within 14 days from the date of its receipt.
Second
Clause First of this decree comes into force on the day following the lapse of 14 days from the date of its publication in the official gazette, and ceases to be applicable by 1 January 2027 or upon the entry into force of the draft State Revenue Law and its executive regulation, whichever is earlier.
Third
His Royal Highness the Prime Minister, the ministers, and the heads of independent concerned agencies—each within their mandate—shall implement this decree of Ours.
Salman bin Abdulaziz Al-Saud
Issued on: 28 Muharram 1448
Corresponding to: 13 July 2026
Published in Umm Al-Qura 5174 issued on 24 July 2026.