Issued on: 27 Dhu Al-Hijja 1446
Corresponding to: 23 June 2025
Published in Umm Al-Qura 5094 issued on 27 June 2025.
Author: Decree
The Minister of Finance,
based on the powers granted to him by law, and based on the Zakat Collection Law issued by Royal Decree 17/2/28/8634 dated 29 Jumada Al-Thani 1370 [7 April 1951] and its amendments,
based on Royal Decree D/40 dated 2 Rajab 1405 [23 March 1985], which includes the collection of zakat in full from all companies, establishments, and others who are subject to the zakat, and the Council of Ministers Decision 126 dated 30 Safar 1436 [23 December 2014], stipulating in clause Second the authorization of the Minister of Finance to issue the necessary decisions to implement Royal Decree D/40 dated 2 Rajab 1405 [23 March 1985],
after perusal of the Working Rules of the Zakat, Tax, and Customs Committees issued by Royal Order 25711 dated 8 Rabi Al-Thani 1445 [23 October 2023],
after perusal of the Executive Regulation for Zakat Collection issued by Ministerial Decision 2082 dated 1 Jumada Al-Thani 1438 [28 February 2017], the Executive Regulation for Zakat Collection issued by Ministerial Decision 2216 dated 7 Rajab 1440 [14 March 2019] and its amendments, and the Executive Regulation for Zakat Collection issued by Ministerial Decision 1007 dated 19 Sha’ban 1445 [29 February 2024],
after perusal of clause Fourth of Ministerial Decision 1007 dated 19 Sha’ban 1445 [29 February 2024] and subparagraph (d)1 of it, and after perusal of Ministerial Decision 947 dated 26 Rajab 1446 [26 January 2025],
hereby decides
First
The period provided in clause First of Ministerial Decision 947 dated 26 Rajab 1446 [26 January 2025], stipulating the following: “The application must be submitted within a period not exceeding 30 April 2025,” is hereby amended to read “The application must be submitted within a period not exceeding 31 August 2025.”
Second
This decision must be communicated to those required to implement it and act on it, starting from the date of its publication in the official gazette.
May Allah provide success.
Mohammed bin Abdullah Al-Jadaan
Minister of Finance
Issued on: 8 Dhu Al-Hijja 1446
Corresponding to: 4 June 2025
Published in Umm Al-Qura 5092 issued on 13 June 2025.
Issued on: 1 Dhu Al-Hijja 1446
Corresponding to: 28 May 2025
Published in Umm Al-Qura 5094 issued on 27 June 2025.
The Council of Ministers,
after perusal of Royal Court File 43111 dated 10 Jumada Al-Thani 1445 [23 December 2023], which includes the Minister of Environment, Water, and Agriculture, Chairman of the Board of Directors of the General Food Security Authority, Telegram 1053323 dated 6 Jumada Al-Thani 1445 [19 December 2023], regarding the draft System of the General Food Security Authority,
after perusal of the mentioned draft system,
after perusal of Royal Order 55685 dated 30 Dhu Al-Qa’dah 1438 [23 August 2017],
after perusal of the Organizational Arrangements of the General Food Security Authority issued by Council of Ministers Decision 440 dated 24 Jumada Al-Thani 1444 [17 January 2023],
after perusal of Bureau of Experts at the Council of Ministers Memorandum 3568 dated 13 Shawwal 1445 [22 April 2024], Memorandum 3822 dated 6 Dhu Al-Qa’dah 1445 [14 May 2024], Memorandum 1161 dated 5 Rabi Al-Thani 1446 [8 October 2024], Memorandum 2085 dated 11 Jumada Al-Thani 1446 [12 December 2024], and Memorandum 2506 dated 12 Rajab 1446 [12 January 2025],
after perusal of Council of Economic and Development Affairs Recommendation 1-9/46/R dated 14 Sha’ban 1446 [13 February 2025],
after perusal of the Secretariat of the Political and Security Affairs Council Telegram 16896 dated 22 Dhu Al-Qa’dah 1446 [20 May 2025],
and after perusal of the General Committee of the Council of Ministers Recommendation 11506 dated 28 Dhu Al-Qa’dah 1446 [26 May 2025],
hereby decides
First
The System of the General Food Security Authority is hereby approved in the form attached.
Second
The system—referred to in clause First of this decision—replaces the Organizational Arrangements of the General Food Security Authority issued by Council of Ministers Decision 440 dated 24 Jumada Al-Thani 1444 [17 January 2023].
Third
The exercise by the board of directors of the authority of its powers—provided in article 6(5) of the system referred to in clause First of this decision—must be in agreement with the Ministry of Finance and the Non-Oil Revenue Development Center, until the issuance and implementation of the Governance of the Practice of Imposing the Fee for the Services and Works Provided by the Entities That Have the Authority to Impose a Fee.
Fourth
The Minister of Environment, Water, and Agriculture, Chairman of the Board of Directors of the General Food Security Authority, and the Minister of Finance shall agree on all matters relating to the investment of the property of the authority and the appropriate mechanisms that enable it to utilize its revenues to ensure its financial sustainability, without prejudice to the provisions of Royal Order 55685 dated 30 Dhu Al-Qa’dah 1438 [23 August 2017].
Fifth
The current board of directors of the General Food Security Authority, formed by virtue of article 5 of the Organizational Arrangements of the General Food Security Authority issued by Council of Ministers Decision 440 dated 24 Jumada Al-Thani 1444 [17 January 2023], shall continue to exercise the functions and powers of the board of directors provided in article 6 of the system referred to in clause First of this decision, until it is recomposed by virtue of article 5 of the mentioned system.
Sixth
The Governor of the General Food Security Authority—with effect from the date of entry into force of the system referred to in clause First of this decision—continues to obtain his current job benefits and shall exercise the functions and mandates of the Chief Executive Officer of the General Food Security Authority provided in article 8 of the system, until the board of directors of the authority appoints a chief executive officer for the authority, or until the completion of the period specified for the extension of his service issued by Royal Order O/332 dated 28 Sha’ban 1444 [20 March 2023], whichever is earlier.
The Prime Minister
Issued on: 29 Dhu Al-Qa’dah 1446
Corresponding to: 27 May 2025
Published in Umm Al-Qura 5091 issued on 4 June 2025.
The Council of Ministers,
after perusal of Royal Court File 88929 dated 9 Dhu Al-Hijja 1445 [15 June 2024], which includes Minister of Municipalities and Housing Letter 4501061944 dated 3 Dhu Al-Hijja 1445 [9 June 2024], regarding the draft Amendment to the System of Housing Subsidy,
after perusal of the System of Housing Subsidy issued by Council of Ministers Decision 82 dated 5 Rabi Al-Awwal 1435 [6 January 2014],
after perusal of Bureau of Experts at the Council of Ministers Memorandum 2302 dated 25 Jumada Al-Thani 1445 [7 January 2024] and Memorandum 2500 dated 12 Rajab 1446 [12 January 2025],
after perusal of Council of Economic and Development Affairs Recommendation 2-9/46/R dated 14 Sha’ban 1446 [13 February 2025],
and after perusal of the General Committee of the Council of Ministers Recommendation 11457 dated 27 Dhu Al-Qa’dah 1446 [25 May 2025],
hereby decides
First
The System of Housing Subsidy issued by Council of Ministers Decision 82 dated 5 Rabi Al-Awwal 1435 [6 January 2014] is hereby amended as follows:
1․ Article 1 is hereby amended as follows:
(a) Amending the definition of “ministry” and “minister” to read as follows: “Ministry of Municipalities and Housing” and “Minister of Municipalities and Housing”.
(b) Amending the definition of “beneficiary” to read as follows:
Whoever obtains housing subsidy from the applicants who meet the conditions for housing subsidy.
(c) Amending the definition of “financial installment” to read as follows:
The amount the beneficiary pays under this system and its regulation.
2․ Article 5 of the system is hereby amended to read as follows:
The husband or father shall submit an application for housing subsidy for the family. The wife or the mother shall submit it if she is divorced and a period specified by the regulation has passed since her divorce, or the mother if her husband is deceased.
The brothers shall submit the application—referred to in article 4(5) and (6) of this regulation—collectively.
The regulation must specify the periods, controls, and procedures necessary for this.
3․ Article 6 of the system is hereby amended as follows:
(a) Amending paragraph 1(b) of the article by replacing the phrase “25 years” with the phrase “20 years”.
(b) Amending paragraph 2 of the article to read as follows:
All the conditions mentioned in paragraph 1 of this article must continue to be met from the date of submitting the application until the signing of the housing subsidy contract.
4․ Article 18(4) is hereby amended to read as follows:
It is not permitted to dispose of the housing subsidy with or without compensation except after the lapse of five years from the date of signing the housing subsidy contract and the payment of the financial installments in full.
5․ Article 22(1)(b) is hereby amended to read as follows:
Recovering the housing subsidy received by the beneficiary.
Second
The provisions of article 18(4) of the System of Housing Subsidy—referred to in clause First(4) of this decision—apply to any person who has obtained residential land or a residential unit under the System of Housing Subsidy, before the approval of this decision.
The Prime Minister
Issued on: 29 Dhu Al-Qa’dah 1446
Corresponding to: 27 May 2025
Published in Umm Al-Qura 5091 issued on 4 June 2025.
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 [2 March 1992],
after perusal of Shura Council Decision 207/20 dated 18 Sha’ban 1446 [17 February 2025],
and after perusal of Council of Ministers Decision 826 dated 22 Dhu Al-Qa’dah 1446 [20 May 2025],
have decreed as follows
First
The amendment of clauses First and Second of Royal Decree D/13 dated 18 Muharram 1441 [17 September 2019] is hereby approved to be as follows:
First
The tax rate stipulated in article 7(b) of the Income Tax Law issued by Royal Decree D/1 dated 15 Muharram 1425 [6 March 2004] applies to the taxable subject matter for a taxpayer resulting from downstream works carried out by taxable persons in accordance with article 2(f) of the law, until 31 December 2030.
Second
If any of the taxable persons—referred to in clause First of this decree—do not comply with separating the downstream works from the works of producing oil and hydrocarbons until 31 December 2030, the tax must be collected from him in accordance with article 7(c) of the Income Tax Law from 1 January 2020.
Second
His Royal Highness 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: 27 Dhu Al-Qa’dah 1446
Corresponding to: 25 May 2025
Published in Umm Al-Qura 5091 issued on 4 June 2025.
The Council of Ministers,
after perusal in its session held under the chairmanship of the Custodian of the Two Holy Mosques, King Salman bin Abdulaziz Al-Saud, of Royal Court File 60317 dated 20 Sha’ban 1446 [19 February 2025], which includes the Telegram of the Minister of Energy 4391 dated 16 Dhu Al-Qa’dah 1445 [24 May 2024], regarding the request to extend the period of application of the tax rate stipulated in article 7(b) of the Income Tax Law, and to extend the period of separating the downstream works from oil and hydrocarbons production works through an independent legal entity until the end of 2030,
after perusal of the Income Tax Law issued by Royal Decree D/1 dated 15 Muharram 1425 [6 March 2004],
after perusal of Royal Decree D/13 dated 18 Muharram 1441 [17 September 2019],
after perusal of Bureau of Experts at the Council of Ministers Memorandum 1631 dated 10 Jumada Al-Awwal 1446 [12 November 2024],
after perusal of Council of Economic and Development Affairs Recommendation 1-7/46/R dated 18 Jumada Al-Thani 1446 [19 December 2024],
after considering Shura Council Decision 207/20 dated 18 Sha’ban 1446 [17 February 2025],
and after perusal of General Committee of the Council of Ministers Recommendation 9845 dated 7 Shawwal 1446 [5 April 2025],
hereby decides
The amendment of clauses First and Second of Royal Decree D/13 dated 18 Muharram 1441 [17 September 2019] is hereby approved to be as follows:
First
The tax rate stipulated in article 7(b) of the Income Tax Law issued by Royal Decree D/1 dated 15 Muharram 1425 [6 March 2004] applies to the taxable subject matter for a taxpayer resulting from downstream works carried out by taxable persons in accordance with article 2(f) of the law, until 31 December 2030.
Second
If any of the taxable persons—referred to in clause First of this decree—do not comply with separating the downstream works from the works of producing oil and hydrocarbons until 31 December 2030, the tax will be collected from him in accordance with article 7(c) of the Income Tax Law from 1 January 2020.
A draft royal decree has been prepared in the form attached.
Salman bin Abdulaziz Al-Saud
Issued on: 22 Dhu Al-Qa’dah 1446
Corresponding to: 20 May 2025
Published in Umm Al-Qura 5091 issued on 4 June 2025.