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,
after perusal of the submission of the Deputy Minister in letter 25134984 dated 10 Rajab 1447 [30 December 2025],
and based on article 23 of the Water Law, which stipulates that: “With the exception of drinking, domestic uses, and food industries, it is permitted to use tertiary treated water after ensuring its safety, freedom from pollutants, and conformity, in accordance with the conditions and controls specified by the regulations of the ministry,”
and in pursuance of public interest,
hereby decides
First
The Conditions and Controls for the Reuse of Treated Wastewater in Relation to the Tasks of the Ministry and the Classification of Their Violations are hereby approved.
Second
The minutes for controlling the reuse of treated wastewater in relation to the tasks of the ministry are hereby approved.
Third
The office of the undersecretary of the ministry for water shall update the conditions and controls for the reuse of treated wastewater in relation to the tasks of the ministry, classify its violations, and exempt the matters it deems appropriate in accordance with the Water Law and its executive regulation, and submit it for approval.
Fourth
This decision comes into force on the date of its publication in the official gazette, and it must be communicated to those required to implement it and act by virtue of it, and it hereby 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: 11 Rajab 1447
Corresponding to: 31 December 2025
Published in Umm Al-Qura 5140 issued on 16 January 2026.
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 48335 dated 13 Jumada Al-Thani 1447 [4 December 2025], which includes the Minister of Investment, Chairman of the Board of Directors of the Economic Cities and Special Zones Authority Telegram 6862 dated 28 Ramadan 1446 [28 March 2025], regarding the draft governance regulations of the special economic zones,
after perusal of the mentioned draft governance regulations,
after perusal of the Statute of the Economic Cities and Special Zones Authority issued by Royal Order O/19 dated 10 Rabi Al-Awwal 1431 [24 February 2010],
after perusal of the Companies Law issued by Royal Decree D/132 dated 1 Dhu Al-Hijja 1443 [30 June 2022],
after perusal of the Commercial Register Law and the Trade Names Law issued by Royal Decree D/83 dated 19 Rabi Al-Awwal 1446 [22 September 2024],
after perusal of the Council of Ministers Decision 233 dated 15 Rabi Al-Awwal 1444 [11 October 2022],
after perusal of Bureau of Experts at the Council of Ministers Memo 2580 dated 17 Rajab 1445 [29 January 2024], Memo 4200 dated 6 Dhu Al-Hijja 1445 [12 June 2024], Memo 2246 dated 25 Jumada Al-Thani 1446 [24 January 2025], Memo 3791 dated 20 Dhu Al-Qa’dah 1446 [18 May 2025], Memo 793 dated 23 Safar 1447 [17 August 2025], Memo 1626 dated 30 Rabi Al-Thani 1447 [22 October 2025], and Memo 2385 dated 27 Jumada Al-Thani 1447 [18 December 2025],
after considering Shura Council Decision 133/11 dated 10 Jumada Al-Thani 1447 [1 December 2025],
and after perusal of General Committee of the Council of Ministers Recommendation 7357 dated 8 Rajab 1447 [28 December 2025],
hereby decides
First
The Governance Regulation of Jazan Special Economic Zone, the Governance Regulation of the Cloud Computing Special Economic Zone, the Governance Regulation of King Abdullah Economic City Special Economic Zone, and the Governance Regulation of the Ras Al-Khair Special Economic Zone are hereby approved in the attached forms.
Second
The companies licensed to carry out activities in the special economic zones referred to in clause First of this Decision are hereby exempt from the provisions of the Companies Law issued by Royal Decree D/132 dated 1 Dhu Al-Hijja 1443 [30 June 2022], and the Commercial Register Law and Trade Names Law issued by Royal Decree D/83 dated 19 Rabi Al-Awwal 1446 [22 September 2024].
Third
The Economic Cities and Special Zones Authority—in agreement with the Ministry of Commerce—shall issue the necessary rules relating to companies licensed to carry out activities in the special economic zones—referred to in clause First of this decision—and their governance, and the relevant rights, duties, obligations, and responsibilities in this regard.
A draft royal decree has been prepared with the provisions of clause Second above, in the form attached to this.
Salman bin Abdulaziz Al-Saud
Issued on: 10 Rajab 1447
Corresponding to: 30 December 2025
Published in Umm Al-Qura 5140 issued on 16 January 2026.
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 1128 dated 4 Muharram 1447 [29 June 2025], which includes the Minister of Tourism, Chairman of the Tourism Development Council Telegram 41496 dated 28 Dhu Al-Hijja 1446 [24 June 2025], regarding his request to approve the abolition of the system of the Tourism Development Council and Tourism Development Councils in the Regions,
after perusal of the Statute of the Tourism Development Council issued by Council of Ministers Decision 73 dated 27 Muharram 1442 [15 September 2020],
after perusal of the Statute of the Tourism Development Councils in the Regions issued by Council of Ministers Decision 520 dated 11 Ramadan 1443 [12 April 2022],
after perusal of Bureau of Experts at the Council of Ministers Memo 493 dated 3 Safar 1447 [28 July 2025],
after perusal of Council of Economic and Development Affairs Recommendation 10-4/47/R dated 3 Rabi Al-Thani 1447 [25 September 2025],
and after perusal of General Committee of the Council of Ministers Recommendation 5632 dated 24 Jumada Al-Awwal 1447 [15 November 2025],
hereby decides
First
The Tourism Development Council established under article 2 of its statute issued by Council of Ministers Decision 73 dated 27 Muharram 1442 [15 September 2020] is hereby abolished, and its statute issued by the same decision is hereby abolished.
Second
The Tourism Development Councils in the Regions established under article 2 of their statute issued by Council of Ministers Decision 520 dated 11 Ramadan 1443 [12 April 2022] are hereby abolished, and their statute issued by the same decision is hereby abolished.
Salman bin Abdulaziz Al-Saud
Issued on: 10 Rajab 1447
Corresponding to: 30 December 2025
Published in Umm Al-Qura 5138 issued on 9 January 2026.