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 [1 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 [1 March 1992],
after perusal of Shura Council Decision 118/11 dated 1 Jumada Al-Thani 1446 [2 December 2024] and Decision 415/35 dated 24 Dhu Al-Hijja 1447 [10 June 2026],
and after perusal of Council of Ministers Decision 278 dated 19 Rabi Al-Awwal 1448 [1 September 2026],
have decreed as follows
First
The Cooperatives Law is hereby approved in the form attached.
Second
Clause Second of Royal Decree D/94 dated 22 Shawwal 1442 [3 June 2021] is hereby repealed.
Third
The word “cooperative” hereby replaces the phrase “cooperative society” wherever it occurs in laws, orders, decisions, and instructions.
Fourth
Cooperatives existing at the time of entry into force of the law—referred to in clause First of this decree—shall amend their status and bylaws within 12 months from the date of entry into force of the law in accordance with it and its executive regulation.
Fifth
His Royal Highness the 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: 25 Rabi Al-Awwal 1448
Corresponding to: 7 September 2026
Published in Umm Al-Qura 5185 issued on 18 September 2026.