Author: Decree
The State Revenue Law
Issued on: 5 Safar 1448
Corresponding to: 19 July 2026
Published in Umm Al-Qura 5175 issued on 31 July 2026.
Issued on: 29 Muharram 1448
Corresponding to: 15 July 2026
Published in Umm Al-Qura 5175 issued on 31 July 2026.
The Council of Ministers,
after perusal of Royal Court File 33246 dated 25 Rabi Al-Thani 1447 [17 October 2025], which includes Ministry of Investment Telegram 2808 dated 21 Rabi Al-Thani 1447 [13 October 2025], regarding the draft Controls for Marketing Names of Special Economic Cities and Zones,
after perusal of the mentioned draft controls,
after perusal of Bureau of Experts at the Council of Ministers Memo 3517 dated 7 Shawwal 1445 [16 April 2024], Memo 192 dated 10 Muharram 1446 [16 July 2024], Memo 2614 dated 24 Rajab 1447 [13 January 2026], and Minutes 89 dated 24 Jumada Al-Thani 1447 [15 December 2025],
after perusal of Council of Economic and Development Affairs Minutes 1351/47/M dated 2 Ramadan 1447 [19 February 2026],
and after perusal of General Committee of the Council of Ministers Recommendation 12883 dated 4 Dhu Al-Hijja 1447 [21 May 2026],
hereby decides
The Controls for Marketing Names of Economic Cities and Special Economic Zones are hereby approved in the form attached.
The Prime Minister
Issued on: 29 Muharram 1448
Corresponding to: 15 July 2026
Published in Umm Al-Qura 5174 issued on 24 July 2026.
The Council of Ministers,
after perusal of Royal Court File 54516 dated 8 Rajab 1447 [28 December 2025], which includes Minister of Finance Letter 1599 dated 14 Safar 1445 [30 August 2023], regarding the draft State Revenue Law,
after perusal of the State Revenue Law issued by Royal Decree D/68 dated 18 Dhu Al-Qa’dah 1431 [26 October 2010],
after perusal of the Traffic Law issued by Royal Decree D/85 dated 26 Shawwal 1428 [7 November 2007],
after perusal of Royal Decree D/93 dated 1 Shawwal 1443 [2 May 2022],
after perusal of the Statute of the National Development Fund issued by Council of Ministers Decision 132 dated 3 Rabi Al-Awwal 1439 [21 November 2017],
after perusal of Bureau of Experts at the Council of Ministers Memo 2596 dated 16 Rajab 1446 [16 January 2025], Memo 2908 dated 21 Sha’ban 1446 [20 February 2025], Memo 3866 dated 23 Dhu Al-Qa’dah 1446 [21 May 2025], Memo 823 dated 24 Safar 1447 [18 August 2025], Memo 2934 dated 21 Sha’ban 1447 [9 February 2026], Memo 3542 dated 18 Shawwal 1447 [6 April 2026], and Memo 70 dated 8 Muharram 1448 [23 June 2026],
after perusal of Council of Economic and Development Affairs Recommendation 18-3/47/R dated 27 Safar 1447 [21 August 2025],
after perusal of Council of Economic and Development Affairs Minutes 1787/47/M dated 4 Dhu Al-Hijja 1447 [21 May 2026],
after considering Shura Council Decision 163/13 dated 2 Rajab 1447 [22 December 2025],
and after perusal of General Committee of the Council of Ministers Recommendation 923 dated 23 Muharram 1448 [8 July 2026],
hereby decides
First
The State Revenue Law is hereby approved in the form attached.
Second
The provisions of articles 4, 7, 10, 11, 12, 14, 15, 16, 17, and 25 of the law referred to in clause First of this decision do not apply to the National Development Fund and the funds and banks affiliated to it, provided that the fund—in coordination with the Ministry of Finance—shall prepare alternative provisions to be approved by the board of directors of the fund, and these provisions are effective from the date of entry into force of the law.
Third
The provision contained in article 13(1) of the law referred to in clause First of this decision does not prejudice the legal provisions issued for the National Development Fund and the development funds and banks affiliated to it, including the texts contained in the alternative provisions referred to in clause Second of this decision.
Fourth
An employee or worker is not entitled to an incentive bonus—in accordance with article 5 of the law referred to in clause First of this decision—for his contribution to increasing or developing revenues from penalties and fines.
A draft royal decree has been prepared in the form attached.
Fifth
The Ministry of Finance—when preparing the executive regulation of the law referred to in clause First of this decision—shall coordinate with the Ministry of Human Resources and Social Development regarding the establishment of controls for granting the incentive bonus referred to at the end of article 5 of the law.
Sixth
The Ministry of Finance—in agreement with the Ministry of Interior, the Saudi Authority for Data and Artificial Intelligence, the Board of Grievances, and the Saudi Central Bank—shall complete the necessary actions to prepare the technical procedures for the migration of traffic violations from the Efaa Platform to the Administrative Enforcement Platform of the Board of Grievances, and shall develop the necessary plans and remedies for this, in accordance with the provisions of the law referred to in clause First of this decision before its entry into force.
Seventh
The Bureau of Experts at the Council of Ministers—jointly with the Ministry of Interior, the Ministry of Finance, and any concerned entities it deems appropriate—shall review article 75 of the Traffic Law issued by Royal Decree D/85 dated 26 Shawwal 1428 [7 November 2007] and the provisions and periods it contains, consider proposing its amendment in accordance with the provisions of the law referred to in clause First of this decision, and report on its findings within 30 days.
The Prime Minister
Issued on: 29 Muharram 1448
Corresponding to: 15 July 2026
Published in Umm Al-Qura 5176 issued on 7 August 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 [2 March 1992],
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 [2 March 1992],
after perusal of Shura Council Decision 467/40 dated 15 Muharram 1448 [30 June 2026],
and after perusal of Council of Ministers Decision 105 dated 22 Muharram 1448 [7 July 2026],
have decreed as follows
First
As an exception to articles 20 and 22 and other relevant legal provisions contained in the State Revenue Law—issued by Royal Decree D/68 dated 18 Dhu Al-Qa’dah 1431 [26 October 2010]—and its executive regulation, it is permitted to pay the financial fines due to the state imposed on establishments in the private and non-profit sectors in installments, in accordance with rules approved by the Minister of Finance within 14 days from the date of this decree, and in accordance with the following procedures:
1. The establishment shall submit an application for the payment in installments of the fine imposed on it to the relevant entity that imposed it.
The establishment may submit its request—in accordance with the provisions of this clause—even if it has submitted a previous request that was not approved before the entry into force of this clause.
2. The relevant entity shall examine the installment application—referred to in paragraph 1 of this clause—in accordance with the rules approved by the Minister of Finance based on the opening of this clause, and shall refer its findings in this regard to the Ministry of Finance within ten days from the date of receipt of the application.
3. The Ministry of Finance shall consider matters referred to it by the relevant entity in accordance with paragraph 2 of this clause, and shall decide on it within 14 days from the date of its receipt.
Second
Clause First of this decree comes into force on the day following the lapse of 14 days from the date of its publication in the official gazette, and ceases to be applicable by 1 January 2027 or upon the entry into force of the draft State Revenue Law and its executive regulation, whichever is earlier.
Third
His Royal Highness the Prime Minister, the ministers, and the heads of independent concerned agencies—each within their mandate—shall implement this decree of Ours.
Salman bin Abdulaziz Al-Saud
Issued on: 28 Muharram 1448
Corresponding to: 13 July 2026
Published in Umm Al-Qura 5174 issued on 24 July 2026.
The Council of Ministers,
after perusal of Royal Court File 5057 dated 16 Muharram 1448 [1 July 2026], regarding the draft General Education Law,
after perusal of the mentioned draft law,
after perusal of Bureau of Experts at the Council of Ministers Memo 790 dated 5 Rabi Al-Awwal 1445 [20 September 2023], Memo 2580 dated 16 Rajab 1446 [16 January 2025], Memo 181 dated 18 Muharram 1447 [13 July 2025], Memo 1228 dated 1 Rabi Al-Thani 1447 [23 September 2025], Memo 1703 dated 6 Jumada Al-Awwal 1447 [28 October 2025], Memo 3524 dated 14 Shawwal 1447 [2 April 2026], Memo 4181 dated 16 Dhu Al-Hijja 1447 [2 June 2026], Memo 124 dated 13 Muharram 1448 [28 June 2026], and Memo 193 dated 20 Muharram 1448 [5 July 2026],
after perusal of Council of Economic and Development Affairs Minutes 9/48/M dated 3 Muharram 1448 [18 June 2026],
after perusal of Council of Economic and Development Affairs Recommendation 2-7/47/R dated 5 Rajab 1447 [25 December 2025],
after considering Shura Council Decision 343/28 dated 17 Dhu Al-Qa’dah 1447 [4 May 2026] and Decision 479/41 dated 16 Muharram 1448 [1 July 2026],
and after perusal of General Committee of the Council of Ministers Recommendation 735 dated 20 Muharram 1448 [5 July 2026],
hereby decides
First
The General Education Law is hereby approved in the form attached.
Second
The Council of General Education Affairs shall exercise its mandates stipulated in the law referred to in clause First of this decision from the date of its publication in the official gazette.
Third
The Law of Adult Education and Literacy issued by Royal Decree D/22 dated 9 Jumada Al-Thani 1392 [20 July 1972] is hereby repealed, provided that the legal provisions stipulated in this law continue to apply until the Council of General Education Affairs approves the necessary legal provisions in this regard, in accordance with its mandates stipulated in the law referred to in clause First of this decision, within a period not exceeding one year from the date of entry into force of the law.
A draft royal decree has been prepared in the form attached.
Fourth
The following is hereby repealed:
1. The General Policy for Education in the Kingdom of Saudi Arabia issued by Council of Ministers Decision 779 dated 16 Ramadan 1389 [25 November 1969].
2. The Controls for the Establishment of General Education Schools issued by Council of Ministers Decision 557 dated 26 Shawwal 1439 [10 July 2018].
3. The Regulation of Private Schools issued by Council of Ministers Decision 1006 dated 13 Sha’ban 1395 [20 August 1975].
4. The Regulation of Foreign Schools issued by Council of Ministers Decision 26 dated 4 Safar 1418 [9 June 1997].
5. The Controls for the Appointment of Male and Female Principals of Private Schools issued by Council of Ministers Decision 175 dated 15 Jumada Al-Thani 1422 [3 September 2001].
6. The Controls for the Regulation of Summer Schools for the Memorization of the Quran issued by Council of Ministers Decision 245 dated 21 Safar 1398 [30 January 1978] and Decision 49 dated 11 Rabi Al-Awwal 1405 [3 December 1984].
7. The provisions relating to the Thagr Model Schools stipulated in the Organizational Arrangements for the Model Institute of the Capital in Riyadh and the Thagr Model Schools in Jeddah issued by Council of Ministers Decision 238 dated 13 Jumada Al-Awwal 1439 [30 January 2018].
Fifth
The legal provisions stipulated in the documents referred to in clause Fourth of this decision continue to apply until the Council of General Education Affairs approves the necessary legal provisions in this regard, in accordance with its powers stipulated in the law referred to in clause First of this decision, within a period not exceeding one year from the date of entry into force of the law.
Sixth
The Council of General Education Affairs shall exercise its mandate to determine the financial benefits stipulated in article 8(4) of the law referred to in clause First of this decision in agreement with the Ministry of Finance.
Seventh
The Council of General Education Affairs shall exercise its mandate to approve the conditions and controls for contracting with teachers and to approve the Unified Form for Employment Contracts for Teachers in Government Educational Institutions, stipulated in article 8(4) and (10) of the law referred to in clause First of this decision, in agreement with the Ministry of Human Resources and Social Development.
Eighth
The Council of General Education Affairs shall exercise its mandate to determine the fee stipulated in article 8(5) of the law referred to in clause First of this decision in accordance with the National Framework for Fees and Financial Considerations issued in this regard by Council of Ministers Decision 611 dated 22 Sha’ban 1447 [10 February 2026].
Ninth
The Ministry of Education, in conjunction with the Ministry of Finance and the Ministry of Human Resources and Social Development, shall study the appropriateness of subjecting members of the administrative body and teachers in educational institutions to the Labor Law and the Social Insurance Law, and submit what is necessary.
Tenth
The Minister of Education and the Minister of Finance shall agree on all matters relating to the investment of the assets and property allocated to general education belonging to the Ministry of Education, and the appropriate mechanisms that enable it to utilize the revenues, the amounts of fines, and the fee for the works and services obtained by the ministry in accordance with the provisions of the law referred to in clause First of this decision, in a manner that supports its financial sustainability, without prejudice to the provisions of Royal Circular Order 55685 dated 30 Dhu Al-Qa’dah 1438 [23 August 2017].
The Prime Minister
Issued on: 27 Muharram 1448
Corresponding to: 12 July 2026
Published in Umm Al-Qura 5174 issued on 24 July 2026.
