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.
Issued on: 10 Rajab 1447
Corresponding to: 30 December 2025
Published in Umm Al-Qura 5140 issued on 16 January 2026.
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 30834 dated 17 Rabi Al-Thani 1447 [9 October 2025], which includes the Minister of Education, Chairman of the Board of Directors of the University Higher Education Fund Telegram 2270 dated 12 Shawwal 1446 [10 April 2025], regarding the amendment of paragraph 6 of articles 4 and 9 of the Statute of the Higher Education Fund to include the proceeds of awqaf,
after perusal of the Statute of the Higher Education Fund issued by Council of Ministers Decision 216 dated 8 Ramadan 1421 [4 December 2000],
after perusal of Bureau of Experts at the Council of Ministers Memo 4176 dated 29 Dhu Al-Hijja 1446 [26 July 2025] and Memo 1819 dated 18 Jumada Al-Awwal 1447 [9 November 2025],
after perusal of Council of Economic and Development Affairs Minutes 103/47/M dated 22 Muharram 1447 [17 July 2025],
and after perusal of General Committee of the Council of Ministers Recommendation 5850 dated 28 Jumada Al-Awwal 1447 [19 November 2025],
hereby decides
The Statute of the Higher Education Fund issued by Council of Ministers Decision 216 dated 8 Ramadan 1421 [4 December 2000] is hereby amended as follows:
1․ Article 4(6) of the statute is hereby amended to read as follows:
Accepting gifts, donations, bequests, and awqaf income, in accordance with the rules governing this.
2․ Article 9(6) of the statute is hereby amended to read as follows:
Gifts, donations, bequests, and awqaf income that the board of directors decides to accept.
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.
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 19364 dated 16 Rabi Al-Awwal 1444 [12 October 2022], which includes the Minister of Human Resources and Social Development Telegram 43500 dated 9 Rabi Al-Awwal 1444 [5 October 2022], regarding the draft Regulation of Joint Government Committees,
after perusal of the mentioned draft regulation,
after perusal of the Law of the Council of Ministers issued by Royal Order O/13 dated 3 Rabi Al-Awwal 1414 [21 August 1993],
after perusal of the Regulation of Joint Government Committees and the Governance of their Work issued by the Civil Service Council (abolished) Decision 1/1270 dated 21 Dhu Al-Qa’dah 1428 [1 December 2007], approved by Royal Order 3759/MB dated 12 Jumada Al-Thani 1432 [15 May 2011],
after perusal of Bureau of Experts at the Council of Ministers Minutes 224 dated 16 Rajab 1444 [7 February 2023], Minutes 140 dated 2 Sha’ban 1445 [12 February 2024], Minutes 164 dated 18 Ramadan 1446 [18 March 2025], Memo 2555 dated 22 Sha’ban 1444 [14 March 2023], Memo 3551 dated 15 Dhu Al-Qa’dah 1444 [4 June 2023], Memo 3688 dated 22 Shawwal 1445 [1 May 2024], Memo 1856 dated 29 Jumada Al-Awwal 1446 [1 December 2024], Memo 3816 dated 21 Dhu Al-Qa’dah 1446 [19 May 2025], Memo 760 dated 20 Safar 1447 [14 August 2025], and Memo 1804 dated 15 Jumada Al-Awwal 1447 [6 November 2025],
after perusal of Council of Economic and Development Affairs Recommendation 6-13/45/R dated 15 Dhu Al-Qa’dah 1445 [23 May 2024],
after perusal of the Secretariat of the Political and Security Affairs Council Telegram 4611 dated 6 Rabi Al-Thani 1446 [9 October 2024],
and after perusal of General Committee of the Council of Ministers Recommendation 5819 dated 27 Jumada Al-Awwal 1447 [18 November 2025],
hereby decides
First
The Regulation of Joint Government Committees is hereby approved in the form attached.
Second
The provisions of the regulation—referred to in clause First of this decision—apply to the committees formed by the Civil Service Council (abolished) that are still continuing to perform their duties.
Third
All government entities shall rectify the status of the committees in them in accordance with the provisions of the regulation—referred to in clause First of this decision—within a period not exceeding 90 days from the date of this decision.
Fourth
The provisions of the regulation—referred to in clause First of this decision—apply to the committees formed within the framework of the bodies of the Council of Ministers, to the extent that it is consistent with the nature of their work, tasks, and mandates, and as determined by the head of each of the bodies of the council, provided that the financial aspects are agreed upon with both the Ministry of Finance and the Ministry of Human Resources and Social Development.
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.