Author: Decree
The Minister of Municipalities and Housing,
Chairman of the Board of Directors of the Saudi Building Code Center,
based on the powers entrusted to him by law,
based on article 15 of the Law for the Application of the Saudi Building Code issued by Royal Decree D/43 dated 26 Rabi Al-Thani 1438 [24 January 2017] and its amendments,
based on the Organizational Arrangements of the Saudi Building Code Center issued by Council of Ministers Decision 656 dated 4 Ramadan 1446 [4 March 2025],
after perusal of the Executive Regulation of the Law for the Application of the Saudi Building Code issued by Ministerial Decision 1213D/AO/39 dated 14 Shawwal 1439 [28 June 2018] and its amendments,
and after perusal of the meeting of the Board of Directors of the Saudi Building Code Center Minutes 5/M/47 dated 27 Sha’ban 1447 [15 February 2026],
hereby decides
First
The amendment to the Executive Regulation of the Law for the Application of the Saudi Building Code is hereby adopted in the form attached.
Second
This regulation must be published in the official gazette, and comes into force from the date of its publication.
Third
This decision must be communicated to those who are required to implement it.
May Allah provide success.
Minister of Municipalities and Housing
Chairman of the Board of Directors of the Saudi Building Code Center
Majid bin Abdullah Al-Huqai
Issued on: 12 Dhu Al-Qa’dah 1447
Corresponding to: 29 April 2026
Published in Umm Al-Qura 5158 issued on 8 May 2026.
The Council of Ministers,
after perusal of Royal Court File 22356 dated 19 Rabi Al-Awwal 1447 [11 September 2025], which includes Minister of Foreign Affairs Telegram 73325 dated 15 Rabi Al-Awwal 1447 [7 September 2025], regarding the draft Rules Governing Contracting with Saudis Abroad and the accompanying draft Wage Scale,
after perusal of the mentioned draft rules and scale,
after perusal of the Statute of Saudi Schools Abroad, issued by Council of Ministers Decision 36 dated 25 Safar 1418 [30 June 1997],
after perusal of the Rules Governing the Competencies and Contracted Persons Program, issued by Council of Ministers Decision 59 dated 18 Muharram 1444 [16 August 2022],
after perusal of the Rules for Approving the Provisions Governing the Affairs of Employees in Public Agencies and Their Compensation issued by Council of Ministers Decision 721 dated 26 Shawwal 1444 [17 May 2023],
after perusal of Bureau of Experts at the Council of Ministers Memo 1926 dated 22 Jumada Al-Awwal 1447 [13 November 2025] and Memo 3037 dated 28 Sha’ban 1447 [16 February 2026],
after perusal of Council of Economic and Development Affairs Minutes 973/47/M dated 13 Jumada Al-Thani 1447 [4 December 2025],
and after perusal of General Committee of the Council of Ministers Recommendation 10525 dated 29 Ramadan 1447 [18 March 2026],
hereby decides
First
The Rules Governing Contracting with Saudis Abroad and the accompanying Wage Scale are hereby approved in the two attached forms.
Second
The rules and the scale—referred to in clause First of this decision—enter into force 120 days after the date of this decision.
Third
The Ministry of Foreign Affairs—in agreement with the Ministry of Human Resources and Social Development and the Ministry of Finance—shall, within 90 days from the date of this decision, undertake the following:
1․ Prepare and approve the unified administrative regulation for the rules referred to in clause First of this decision, which governs the mechanisms and requirements for contracting.
2․ Implement the placement mechanism stipulated in clause Fourth of this decision, and establish a transfer mechanism, to address the status of Saudi contracted persons abroad.
Fourth
The placement mechanism for Saudi contracted persons abroad must be in accordance with rules and criteria established by the Minister of Foreign Affairs, the Minister of Finance, and the Minister of Human Resources and Social Development.
Fifth
The financial impact resulting from the application of the rules—referred to in clause First of this decision—must be covered by the approved budgets of the entities to which they apply, after re-prioritizing expenditure, provided that this does not entail any additional financial impact on the general budget of the state or a request to increase the approved ceilings.
Sixth
The Ministry of Foreign Affairs shall—in coordination with the Ministry of Finance and the Ministry of Human Resources and Social Development—review the rules and the scale—referred to in clause First of this decision—three years after their entry into force, and shall submit a comprehensive report on the positive results achieved, the challenges, and the obstacles encountered, if any.
Seventh
The entities—referred to in article 13 of the Statute of Saudi Schools Abroad, approved by Council of Ministers Decision 36 dated 25 Safar 1418 [30 June 1997]—shall review the tuition fees of accredited foreign schools and submit their findings within 120 days from the date of this decision.
Eighth
Government entities covered by the rules—referred to in clause First of this decision—shall comply with the following:
1․ Ensuring that the expenditure on those with whom they enter into contracts in accordance with the rules—referred to in clause First of this decision—during a single financial year does not exceed the amount allocated to them for this clause.
2․ Coordinating with the Ministry of Finance to register the staff of contracted persons abroad in the financial systems.
The Prime Minister
Issued on: 11 Dhu Al-Qa’dah 1447
Corresponding to: 28 April 2026
Published in Umm Al-Qura 5158 issued on 8 May 2026.
With the help of Allah the Almighty
We, Salman bin Abdulaziz Al-Saud,
the King of the Kingdom of Saudi Arabia,
after perusal of article 76 of the Basic Law of Governance issued by Royal Order O/90 dated 27 Sha’ban 1412 [1 March 1992],
after perusal of article 19 of the Law of the Council of Ministers issued by Royal Order O/13 dated 3 Rabi Al-Awwal 1414 [20 August 1993],
after perusal of Royal Decree D/6 dated 12 Rabi Al-Thani 1407 [13 December 1986],
and after perusal of Council of Ministers Decision 780 dated 4 Dhu Al-Qa’dah 1447 [21 April 2026],
have decreed as follows
First
The amendment to clause First of Royal Decree D/6 dated 12 Rabi Al-Thani 1407 [13 December 1986] is hereby approved to read as follows:
The financial year of the state begins on the 11th day of Capricorn, corresponding to 1 January, and ends on the 10th day of Capricorn, corresponding to 31 December.
Second
As an exception to the provisions of clause First of this royal decree, the financial year for 2027 begins on the 10th day of Capricorn, corresponding to 31 December 2026, and ends on the 10th day of Capricorn, corresponding to 31 December 2027.
Third
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: 5 Dhu Al-Qa’dah 1447
Corresponding to: 22 April 2026
Published in Umm Al-Qura 5158 issued on 8 May 2026.
The Council of Ministers,
after perusal of Royal Court File 51242 dated 16 Rajab 1446 [16 January 2025], which includes Minister of Finance, Chairman of the Board of Directors of the Non-Oil Revenues Development Center Letter 6470 dated 13 Rajab 1446 [13 January 2025], regarding the draft Statute of the Non-Oil Revenues Development Center,
after perusal of the mentioned draft statute,
after perusal of the Organizational Arrangements of the Non-Oil Revenues Development Center issued by Council of Ministers Decision 538 dated 19 Shawwal 1439 [3 July 2018],
after perusal of Bureau of Experts at the Council of Ministers Memo 3743 dated 4 Dhu Al-Hijja 1444 [22 June 2023], Memo 316 dated 28 Muharram 1445 [15 August 2023], Memo 3702 dated 10 Dhu Al-Qa’dah 1446 [8 May 2025], Memo 249 dated 22 Muharram 1447 [17 July 2025], Memo 1845 dated 20 Jumada Al-Awwal 1447 [11 November 2025], and Memo 2981 dated 22 Sha’ban 1447 [10 February 2026],
after perusal of Council of Economic and Development Affairs Minutes 968/47/M dated 13 Jumada Al-Thani 1447 [4 December 2025],
and after perusal of General Committee of the Council of Ministers Recommendation 10534 dated 29 Ramadan 1447 [18 March 2026],
hereby decides
First
The Statute of the Non-Oil Revenues Development Center is hereby approved in the form attached.
Second
The statute referred to in clause First of this decision hereby replaces—upon its entry into force—the Organizational Arrangements of the Non-Oil Revenues Development Center issued by Council of Ministers Decision 538 dated 19 Shawwal 1439 [3 July 2018].
Third
Government entities shall provide the Non-Oil Revenues Development Center with all information and data relating to the fees, charges, and financial considerations imposed by them, their subordinate or affiliated entities, or contracted or operating companies on the public and private sectors, citizens, and residents, as well as an annual statement of their revenues.
The Prime Minister
Issued on: 4 Dhu Al-Qa’dah 1447
Corresponding to: 21 April 2026
Published in Umm Al-Qura 5157 issued on 1 May 2026.
The Minister of Commerce,
based on the powers entrusted to him by law,
based on Royal Order 79453 dated 6 Shawwal 1447 [25 March 2026], and article 274(4) of the Companies Law issued by Royal Decree D/132 dated 1 Dhu Al-Hijja 1443 [30 June 2022],
and in pursuance of public interest,
hereby decides
First
Non-profit companies—including micro and small non-profit companies—shall appoint an accounts auditor in accordance with the provisions of article 18 of the Companies Law, commencing from the current financial year of the company.
Second
This decision must be published in the official gazette, and comes into force on the date of its publication.
Minister of Commerce
Dr Majid bin Abdullah Al-Qasabi
Issued on: 4 Dhu Al-Qa’dah 1447
Corresponding to: 21 April 2026
Published in Umm Al-Qura 5156 issued on 24 April 2026.
The Council of Ministers,
after perusal of Royal Court File 42058 dated 22 Jumada Al-Awwal 1447 [13 November 2025], which includes the President of State Security Telegram 108228 dated 15 Jumada Al-Awwal 1447 [6 November 2025], regarding the request to renew the period of the exemption stipulated in clause Second of Royal Decree D/21 dated 12 Safar 1439 [1 November 2017] for a period of two years starting from 12 Safar 1447 [6 August 2025],
after perusal of Royal Decree D/21 dated 12 Safar 1439 [1 November 2017],
after perusal of Council of Ministers Decision 185 dated 23 Safar 1446 [27 August 2024],
after perusal of Council of Economic and Development Affairs Memo 2426 dated 4 Rajab 1447 [24 December 2025] and Memo 3558 dated 19 Shawwal 1447 [7 April 2026],
after perusal of Council of Political and Security Affairs Minutes MST/36-9/47 dated 13 Ramadan 1447 [2 March 2026],
and after perusal of General Committee of the Council of Ministers Recommendation 11490 dated 28 Shawwal 1447 [16 April 2026],
hereby decides
The period of the exemption stipulated in clause Second of Royal Decree D/21 dated 12 Safar 1439 [2 November 2017] is hereby renewed for a period of two years starting from 12 Safar 1447 [6 August 2025].
The Prime Minister
Issued on: 4 Dhu Al-Qa’dah 1447
Corresponding to: 21 April 2026
Published in Umm Al-Qura 5157 issued on 1 May 2026.