Author: Decree
The Governor of the Zakat, Tax, and Customs Authority,
based on the powers entrusted to him by law,
after perusal of the Unified Agreement on Excise Tax of the States of the Cooperation Council for the Arab States of the Gulf, ratified by Royal Decree D/51 dated 3 Jumada Al-Awwal 1438 [23 January 2017], and its amendments,
the Excise Tax Law issued by Royal Decree D/86 dated 27 Sha’ban 1438 [23 May 2017] and its amendments,
the Executive Regulation of the Excise Tax Law issued by the—former—Board of Directors of the General Authority for Zakat and Income Decision 9-1-2017 dated 13 Ramadan 1438 [8 June 2017] and its amendments (the “executive regulation”),
the decisions issued by the Financial and Economic Cooperation Committee of the States of the Cooperation Council for the Arab States of the Gulf,
and based on articles 2, 4, and 8 of the executive regulation,
hereby decides
First
The Scope and Definition of Excise Goods are hereby approved in accordance with the decisions issued by the ministerial committee, in the form attached.
Second
The Methodology for Calculating the Mitigation Rate for the Purposes of Calculating the Tax Due is hereby approved in the form attached.
Third
The Criteria for Calculating the Reference Retail Price and the Retail Price for the Rest of the Concentrates, Powders, Gel, or Extracts are hereby approved in the form attached.
Fourth
This decision comes into force on 1 January 2026, must be communicated to those required to implement it, and must be published in the official gazette.
May Allah provide success.
Governor Suhail bin Mohammed
Issued on: 11 Rajab 1447
Corresponding to: 31 December 2025
Published in Umm Al-Qura 5135 issued on 1 January 2026.
The Minister of Energy,
based on the powers entrusted to him by law,
after perusal of article 16(2) of the Law on the Distribution of Dry Gas and Liquefied Petroleum Gas for Residential and Commercial Purposes issued by Royal Decree D/126 dated 1 Dhu Al-Hijja 1438 [23 August 2017], as amended by Royal Decree D/112 dated 9 Dhu Al-Qa’dah 1443 [8 June 2022], which stipulates that “the amount of the fine for each violation must be determined within the limit stipulated in this law, in accordance with a schedule issued by the minister, taking into account the nature of the activity, the violation committed, its gravity in each case, and the aggravating and mitigating circumstances for it”,
and Ministerial Decision 4173 dated 2 Dhu Al-Qa’dah 1445 [10 May 2024],
and in pursuance of public interest,
hereby decides
First
The amendment of the Schedule of Violations of the Law on the Distribution of Dry Gas and Liquefied Petroleum Gas for Residential and Commercial Purposes is hereby approved in the form attached to this decision.
Second
The schedule must be published on the website of the ministry, and comes into force from the date of issuance of this decision.
Third
This decision replaces Ministerial Decision 4173 dated 2 Dhu Al-Qa’dah 1445 [10 May 2024], and repeals all provisions in conflict with it.
Fourth
This decision must be communicated to those who are required to implement it and act on it, in accordance with the provisions of the relevant orders, laws, regulations, instructions, policies, and procedures, and any further developments related to them.
May Allah provide success.
Minister of Energy
Abdulaziz bin Salman bin Abdulaziz
Issued on: 11 Rajab 1447
Corresponding to: 31 December 2025
Published in Umm Al-Qura 5147 issued on 5 March 2026.
The Minister of Environment, Water, and Agriculture,
based on the powers entrusted to him by law,
and based on article 2(2) of the Governance Regulation of the King Abdulaziz Arabian Horse Center issued by Council of Ministers Decision 337 dated 20 Jumada Al-Thani 1442 [2 February 2021],
and in pursuance of the interest of work,
hereby decides
First
The Controls and Requirements for Issuing Licenses for Purebred Arabian Horse Studs are hereby adopted in the form attached to the decision.
Second
This decision comes into force on the date of its publication in the official gazette, it must be communicated to those required to implement it and act by virtue of it, and it repeals all previous decisions in conflict with it.
May Allah provide success.
Minister of Environment, Water, and Agriculture Engineer
Abdulrahman bin Abdulmohsen Al-Fadley
Issued on: 10 Rajab 1447
Corresponding to: 30 December 2025
Published in Umm Al-Qura 5142 issued on 30 January 2026.
The Minister of Environment, Water, and Agriculture,
based on the powers granted to him by law,
and based on article 2(3) of the Governance Regulation of the King Abdulaziz Arabian Horse Center issued by Council of Ministers Decision 337 dated 20 Jumada Al-Thani 1442 [2 February 2021], and in pursuance of the interest of work,
hereby decides
First
The Controls and Requirements for the Import of Purebred Arabian Horses are hereby adopted in the form attached to the decision.
Second
This decision comes into force on the date of its publication in the official gazette, it must be communicated to those required to implement it and act by virtue of it, and it repeals all previous decisions in conflict with it.
May Allah provide success.
Minister of Environment, Water, and Agriculture
Abdulrahman bin Abdulmohsen Al-Fadley
Issued on: 10 Rajab 1447
Corresponding to: 30 December 2025
Published in Umm Al-Qura 5142 issued on 30 January 2026.