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 163/13 dated 2 Rajab 1447 [22 December 2025],
and after perusal of Council of Ministers Decision 129 dated 1 Safar 1448 [15 July 2026],
have decreed as follows
First
The State Revenue Law is hereby approved in the form attached.
Second
The provisions of articles 4, 7, 10, 11, 12, 14, 15, 16, 17, and 25 of the law referred to in clause First of this decree do not apply to the National Development Fund and the funds and banks affiliated to it, provided that the fund—in coordination with the Ministry of Finance—shall prepare alternative provisions to be approved by the board of directors of the fund, which must be effective from the date of entry into force of the law.
Third
The provision contained in article 13(1) of the law referred to in clause First of this decree does not prejudice the legal provisions issued for the National Development Fund and the development funds and banks affiliated to it, including the texts contained in the alternative provisions referred to in clause Second of this decree.
Fourth
An employee or worker is not entitled to an incentive bonus—in accordance with article 5 of the law referred to in clause First of this decree—for his contribution to increasing or developing revenues from penalties and fines.
Fifth
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: 5 Safar 1448
Corresponding to: 19 July 2026
Published in Umm Al-Qura 5176 issued on 7 August 2026.