Author: Decree
The Minister of Environment, Water, and Agriculture,
based on the powers entrusted to him by law,
with reference to the submission of the Deputy Minister in letter 25119456 dated 17 Jumada Al-Thani 1447 [8 December 2025],
based on the Water Law issued by Royal Decree D/159 dated 11 Dhu Al-Qa’dah 1441 [2 July 2020], which stipulates in article 23 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 article 25, which stipulates that it is permitted to use bilaterally treated water in restricted agricultural irrigation, industry, mining, construction works, and similar activities and works, after ensuring its safety and freedom from pollutants, in accordance with the controls and conditions specified by the regulations of the ministry,
and clause Second of Ministerial Decision 433552/1/1442 dated 8 Sha’ban 1442 [25 February 2021], which stipulates the adoption of standards and specifications for water types, and that the office of the undersecretary of the ministry for water shall update the standards and specifications, in accordance with the Water Law and its executive regulations,
and in pursuance of public interest,
hereby decides
First
The Update to the Standards and Specifications for Treated Wastewater is hereby approved in the form attached to the decision.
Second
The Saudi Water Authority and the Saudi Irrigation Organization, each within its mandates, shall monitor compliance with the application of the updated Standards and Specifications for Treated Wastewater.
Third
The office of the undersecratary of the ministry for water shall update the Standards and Specifications for Treated Wastewater, whenever the need arises, and submit it for approval.
Fourth
This decision must be communicated to those who are required to implement it and act by virtue of it as of the date of its issuance, 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 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 Board of Directors of the Real Estate General Authority,
based on the powers granted to it by law,
and after perusal of the minutes of the 34th meeting of the Board of Directors of the Real Estate General Authority held on 9 Rajab 1447 [29 December 2025], which includes the approval of the board of directors of the Regulatory Sandbox Governance Framework in the attached form,
hereby decides
First
The Regulatory Sandbox Governance Framework is hereby approved in the form attached.
Second
This decision must be communicated to those who are required to implement it and act upon it.
May Allah provide success.
Minister of Municipalities and Housing
Chairman of the Board of Directors of the Real Estate General Authority
Majid bin Abdullah Al-Huqail
Issued on: 9 Rajab 1447
Corresponding to: 29 December 2025
Published in Umm Al-Qura 5143 issued on 6 February 2026.
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 [19 March 1993],
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 [19 March 1993],
after perusal of Shura Council Decision 80/7 dated 5 Jumada Al-Awwal 1447 [27 October 2025],
and after perusal of Council of Ministers Decision 442 dated 3 Rajab 1447 [23 December 2025],
have decreed as follows
First
The amendment to the Unified Agreement for Excise Tax for the States of the Cooperation Council for the Arab States of the Gulf, approved by Royal Decree D/51 dated 3 Jumada Al-Awwal 1438 [31 January 2017], is hereby approved as follows:
1․ The definition of “Excise goods value” provided in article 1 of the agreement is amended to read as follows:
The value on the basis of which the tax may be calculated in accordance with the provisions of this agreement.
2․ The title and content of article 3 is amended to read as follows:
Excise goods: The tax is imposed on goods harmful to human health and the environment and luxury goods in accordance with the list determined by the ministerial committee. The ministerial committee may amend that list.
3․ Article 6 is amended to read as follows:
1․ The tax due must be calculated either as a percentage of the value of the excise goods or as a specified amount for each unit of the excise goods. The tax due may also be calculated as a percentage and a specified amount for each unit of the excise goods together, as determined by the ministerial committee.
2․ The value on the basis of which the tax due may be calculated must be the retail sale price of the excise goods, provided that the retail sale price is the price specified by the importer or producer of the excise goods, or in accordance with the list of standard prices that will be agreed upon periodically between the tax entities in council states, whichever is higher, excluding the tax due and the value added tax.
4․ Article 16 is amended to read as follows:
Subject to the provisions of articles 11, 14, and 15 of this agreement, each member state shall determine the periods, conditions, and controls for the payment of the tax due by the person liable to pay.
Second
His Royal Highness the Deputy 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: 8 Rajab 1447
Corresponding to: 28 December 2025
Published in Umm Al-Qura 5136 issued on 2 January 2026.
The Board of Directors of the Zakat, Tax, and Customs Authority (the “board”),
based on the powers entrusted to it by article 5 of the statute of the authority issued by Council of Ministers Decision 570 dated 22 Ramadan 1442 [4 May 2021],
and after perusal of the board Decision 10-05-25 dated 5 Shawwal 2025 [6 January 2587],
hereby decides
First
The Controls for Voluntary Disclosure for the Waiver of Customs Violations are hereby approved in accordance with the form attached to this decision.
Second
This decision comes into force upon its issuance, and it must be communicated to those required to implement it.
May Allah provide success.
Issued on: 8 Rajab 1447
Corresponding to: 28 December 2025
Published in Umm Al-Qura 5142 issued on 30 January 2026.
The Board of Directors of the Zakat, Tax, and Customs Authority “the board”,
based on the powers granted to it in article 5 of the statute of the authority issued by Council of Ministers Decision 570 dated 22 Ramadan 1442 [4 May 2021],
after perusal of the Unified Agreement on Excise Tax for 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 [31 January 2017],
after perusal of the Excise Tax Law issued by Royal Decree D/86 dated 27 Sha’ban 1438 [23 May 2017] and its amendments,
after perusal of the Executive Regulation of the Excise Tax Law issued by the—former—Board of Directors of the General Authority of Zakat and Income Decision 9-1-17 dated 13 Ramadan 1438 [8 June 2017], and its amendments,
after perusal of Meeting of the Financial and Economic Cooperation Committee of the States of the Cooperation Council for the Arab States of the Gulf Minutes 123 dated 1 June 2025,
and after perusal of board Decision 12-04-25 dated 1 Rabi Al-Awwal 1447 [24 August 2025], and board Decision by circulation 01-05-25 dated 3 Rabi Al-Thani 1447, corresponding to 25 September 2025,
hereby decides
First
The Amendments to the Executive Regulation of the Excise Tax Law are hereby approved in the form attached to this decision.
Second
This decision comes into force on 1 January 2026, and must be published in the official gazette, and it must be communicated to whoever is required to implement it.
May Allah provide success.
Issued on: 8 Rajab 1447
Corresponding to: 28 December 2025
Published in Umm Al-Qura 5133 issued on 29 December 2025.