The Council of Ministers,
after perusal of Royal Court File 54516 dated 8 Rajab 1447 [28 December 2025], which includes Minister of Finance Letter 1599 dated 14 Safar 1445 [30 August 2023], regarding the draft State Revenue Law,
after perusal of the State Revenue Law issued by Royal Decree D/68 dated 18 Dhu Al-Qa’dah 1431 [26 October 2010],
after perusal of the Traffic Law issued by Royal Decree D/85 dated 26 Shawwal 1428 [7 November 2007],
after perusal of Royal Decree D/93 dated 1 Shawwal 1443 [2 May 2022],
after perusal of the Statute of the National Development Fund issued by Council of Ministers Decision 132 dated 3 Rabi Al-Awwal 1439 [21 November 2017],
after perusal of Bureau of Experts at the Council of Ministers Memo 2596 dated 16 Rajab 1446 [16 January 2025], Memo 2908 dated 21 Sha’ban 1446 [20 February 2025], Memo 3866 dated 23 Dhu Al-Qa’dah 1446 [21 May 2025], Memo 823 dated 24 Safar 1447 [18 August 2025], Memo 2934 dated 21 Sha’ban 1447 [9 February 2026], Memo 3542 dated 18 Shawwal 1447 [6 April 2026], and Memo 70 dated 8 Muharram 1448 [23 June 2026],
after perusal of Council of Economic and Development Affairs Recommendation 18-3/47/R dated 27 Safar 1447 [21 August 2025],
after perusal of Council of Economic and Development Affairs Minutes 1787/47/M dated 4 Dhu Al-Hijja 1447 [21 May 2026],
after considering Shura Council Decision 163/13 dated 2 Rajab 1447 [22 December 2025],
and after perusal of General Committee of the Council of Ministers Recommendation 923 dated 23 Muharram 1448 [8 July 2026],
hereby decides
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 decision 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, and these provisions are 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 decision 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 decision.
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 decision—for his contribution to increasing or developing revenues from penalties and fines.
A draft royal decree has been prepared in the form attached.
Fifth
The Ministry of Finance—when preparing the executive regulation of the law referred to in clause First of this decision—shall coordinate with the Ministry of Human Resources and Social Development regarding the establishment of controls for granting the incentive bonus referred to at the end of article 5 of the law.
Sixth
The Ministry of Finance—in agreement with the Ministry of Interior, the Saudi Authority for Data and Artificial Intelligence, the Board of Grievances, and the Saudi Central Bank—shall complete the necessary actions to prepare the technical procedures for the migration of traffic violations from the Efaa Platform to the Administrative Enforcement Platform of the Board of Grievances, and shall develop the necessary plans and remedies for this, in accordance with the provisions of the law referred to in clause First of this decision before its entry into force.
Seventh
The Bureau of Experts at the Council of Ministers—jointly with the Ministry of Interior, the Ministry of Finance, and any concerned entities it deems appropriate—shall review article 75 of the Traffic Law issued by Royal Decree D/85 dated 26 Shawwal 1428 [7 November 2007] and the provisions and periods it contains, consider proposing its amendment in accordance with the provisions of the law referred to in clause First of this decision, and report on its findings within 30 days.
The Prime Minister
Issued on: 29 Muharram 1448
Corresponding to: 15 July 2026
Published in Umm Al-Qura 5176 issued on 7 August 2026.