The Council of Ministers,
after perusal of Royal Court File 922 dated 3 Muharram 1448 [18 June 2026], which includes Minister of Human Resources and Social Development Telegram 169130 dated 5 Ramadan 1443 [6 April 2022], regarding the draft Cooperatives Law,
after perusal of the mentioned draft law,
after perusal of the Law of Cooperative Societies issued by Royal Decree D/14 dated 10 Rabi Al-Awwal 1429 [18 March 2008],
after perusal of Royal Decree D/94 dated 22 Shawwal 1442 [3 June 2021],
after perusal of Council of Ministers Decision 618 dated 20 Shawwal 1442 [1 June 2021],
after perusal of the Statute of the National Center for Non-Profit Sector issued by Council of Ministers Decision 618 dated 20 Shawwal 1442 [1 June 2021],
after perusal of Bureau of Experts at the Council of Ministers Minutes 356 dated 18 Dhu Al-Hijja 1444 [6 July 2023], Minutes 157 dated 5 Ramadan 1446 [5 March 2025], Memo 3896 dated 13 Dhu Al-Qa’dah 1445 [21 May 2024], Memo 112 dated 5 Muharram 1446 [11 July 2024], Memo 2395 dated 6 Rajab 1446 [6 January 2025], Memo 4138 dated 24 Dhu Al-Hijja 1446 [20 June 2025], Memo 1509 dated 21 Rabi Al-Thani 1447 [13 October 2025], Memo 2046 dated 29 Jumada Al-Awwal 1447 [20 November 2025], Memo 3328 dated 27 Ramadan 1447 [16 March 2026], and Memo 464 dated 13 Safar 1448 [27 July 2026],
after perusal of Council of Economic and Development Affairs Recommendation 2-1/46/R dated 26 Muharram 1446 [1 August 2024],
after perusal of Secretariat of the Council of Political and Security Affairs Telegram 11705 dated 29 Rajab 1447 [18 January 2026],
after perusal of Council of Economic and Development Affairs Recommendation 14-33/47/I dated 17 Sha’ban 1447 [5 February 2026],
after consideration 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 General Committee of the Council of Ministers Recommendation 2475 dated 5 Rabi Al-Awwal 1448 [18 August 2026],
hereby decides
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Clause Second of Royal Decree D/94 dated 22 Shawwal 1442 [3 June 2021] is hereby repealed.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 decision—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.
A draft royal decree has been prepared in the form attached.
Fifth
The Ministry of Human Resources and Social Development may coordinate with government entities to provide facilities and privileges that support cooperatives in carrying out their business, without prejudice to laws, orders, and instructions. The ministry may—after agreement with the Ministry of Finance and the Ministerial Committee for the Social Support and Subsidies—provide any other subsidies to cooperatives with the aim of establishing and launching their business and overcoming the difficulties they face.
Sixth
The Ministry of Human Resources and Social Development—in agreement with the Ministry of Finance and the Ministerial Committee for the Social Support and Subsidies—shall establish a specific mechanism for providing support and subsidies—referred to in clause Fifth of this decision—including their types, the controls for granting them, and the method of their distribution.
Seventh
The Ministry of Human Resources and Social Development shall review the matters relating to the subsidies for the cooperatives sector in accordance with the provisions of clauses Fifth and Sixth of this decision, and shall submit a report on it five years after the effective date of the law—referred to in clause First of this decision—including its views on the need for continuing the subsidies in light of the results of implementation.
Eighth
Article 5 of the Statute of the National Center for Non-Profit Sector issued by Council of Ministers Decision 618 dated 20 Shawwal 1442 [1 June 2021] is hereby amended as follows:
1. Clause First(8) is hereby repealed, and the paragraphs are reordered accordingly.
2. Clause Third is hereby amended to read as follows: “The members referred to in paragraphs 6, 7, 8, and 9 must be appointed by a decision of the Council of Ministers, for a period of three years, renewable once.”
Ninth
Clause Twelfth of Council of Ministers Decision 618 dated 20 Shawwal 1442 [1 June 2021] is hereby deleted.
The Prime Minister
Issued on: 19 Rabi Al-Awwal 1448
Corresponding to: 1 September 2026
Published in Umm Al-Qura 5185 issued on 18 September 2026.