Saudi Arabia (SA)
Saudi Arabia is the largest country in the Middle East and the world's leading oil producer — a rapidly transforming absolute monarchy embarking on an ambitious Vision 2030 diversification agenda that has already delivered entertainment venues, mixed-gender events, a booming tourism sector, and the Riyadh Metro.
2026 Annual Changes — Saudi Arabia
Updated thresholds, benefits, and regulatory changes effective this year.
2026 continues Saudi Arabia's Vision 2030 transformation. Key changes for expats: GOSI reforms expand occupational hazard coverage, Qiwa platform now processes all private sector contract registrations digitally, Nitaqat Saudization quotas tighten further in several sectors, and the dependent levy is SAR 400/month per dependent (SAR 4,800/year per spouse or child — payable via ABSHER). The entertainment sector continues expanding with new cinema screens, sports venues, and the Riyadh Season calendar.
Key Changes for 2026
| Category | 2026 Value | Previous | Effective Date |
|---|---|---|---|
| Tax No personal income tax changes — Saudi Arabia remains zero personal income tax. ZATCA (tax authority) expands e-invoicing (Fatoorah Phase 3) to medium-sized businesses. | 0% personal income tax; 15% VAT unchanged; Zakat 2.5% for qualifying Muslim Saudi nationals on business profits | Same rates since 2020 VAT increase | 2026-01-01 |
| Social Insurance GOSI occupational hazard rate for expats remains 2% (employer-paid). Saudi national total contribution remains 21.5% (employee 9.75% + employer 11.75%). GOSI digital portal launched for self-service claims. | Expats: 2% occupational hazard (employer-paid only); Saudi nationals: 21.5% total | Same as 2025 | 2026-01-01 |
| Minimum Wage Minimum wage applies only to Saudi nationals. SAR 4,000/month minimum for Saudi employees in private sector, unchanged from 2021. No statutory minimum wage for expatriate workers. | SAR 4,000/month (Saudi nationals only) | SAR 4,000/month (unchanged since 2021) | 2026-01-01 |
| Dependent Levy Dependent levy remains at SAR 100/month per expat dependent (spouse, children). This was reduced from higher rates (SAR 400/month peak in 2020) under Vision 2030 social relief measures. | SAR 400/month per dependent (SAR 4,800/year per spouse or child). Pay via ABSHER platform. | SAR 400/month (the levy has been SAR 400 — verify any temporary relief at absher.sa) | 2026-01-01 |
| Iqama Fees Iqama (residence permit) annual renewal fee remains SAR 650 per person. No change announced for 2026. | SAR 650/year per person | SAR 650/year (unchanged) | 2026-01-01 |
| Healthcare CCHI introduces updated minimum CCHI health insurance standard for all private sector employees. New standard requires coverage for mental health outpatient visits (minimum 5 per year) from January 2026. Telehealth coverage now mandatory in all CCHI-approved plans. | Updated CCHI minimum standard including mental health and telehealth | Previous standard excluded mental health from mandatory minimum | 2026-01-01 |
| Labour Law Qiwa platform now mandatory for all private sector employment contracts — contracts must be registered digitally via Qiwa before the employee can start work. This creates greater transparency and enforceability for expat workers. | All contracts must be Qiwa-registered before employment commencement | Qiwa registration was mandatory but enforcement was gradual | 2026-01-01 |
| Nitaqat/Saudization Saudization quotas tightened in 2026 for financial services, technology, human resources, and retail sectors. New Nitaqat targets announced for hotel and hospitality sector as part of Vision 2030 tourism push. Engineering sector quotas adjusted upward. | Higher Saudization requirements in finance, tech, HR, retail, and hospitality sectors | 2025 quotas were lower in hospitality and technology | 2026-01-01 |
| Fuel Prices Saudi Arabia continues its policy of subsidised domestic petrol prices regulated by ARAMCO and SAMA. In 2026, petrol prices remain highly subsidised compared to global rates. | Octane 91: SAR 2.18/litre; Octane 95: SAR 2.33/litre (May 2026 — prices are adjusted quarterly by Saudi Aramco/SAMA based on global oil prices) | SAR prices adjusted quarterly — check current rates at aramco.com or at the pump | 2026-01-01 |
| Entertainment Riyadh Season 2026 (October–March) and Jeddah Season 2026 announced with expanded programming. Saudi Pro League (football) continues with international star signings. Saudi Arabia awarded 2034 FIFA World Cup hosting rights — construction and infrastructure development accelerating. | Expanded entertainment calendar; 2034 World Cup preparations underway | 2025 entertainment calendar was already significantly expanded | 2026-10-01 |
| Premium Residency Premium Residency programme continues accepting applications. Processing times have improved in 2026 following digital portal upgrades. The SAR 800,000 permanent and SAR 100,000/year renewable tiers remain unchanged. | SAR 800,000 (permanent) or SAR 100,000/year (renewable) — unchanged | Same pricing since programme launch | 2026-01-01 |
| Digital Services ABSHER integrates with Qiwa, Muqeem, and ZATCA platforms for seamless cross-checking. National digital ID expansion continues. Tawakkalna app evolves from COVID-era health app into general government services wallet including identity verification for venue access. | Enhanced ABSHER integration with Qiwa, Muqeem, ZATCA | Partial integration in 2025 | 2026-01-01 |
January Checklist
Actions to take each January when new rates take effect.
- 1
Check Iqama expiry dates for yourself and all dependents — renew if due within 6 months
- 2
Verify CCHI health insurance policy is renewed and coverage is current
- 3
Check GOSI registration status via GOSI app — confirm occupational hazard coverage is active
- 4
Review WPS salary payment records — confirm all months paid on time
- 5
Check SAHER traffic fines via NAJM app — clear before Iqama renewal
- 6
File US tax return (FEIE) or UK non-residency declaration if applicable (US deadline June 15 for abroad filers)
- 7
Verify dependent levy payments are current via ABSHER
- 8
Calculate your ESB accrual year-end total and update your savings tracker
- 9
Review your employment contract — check for any upcoming fixed-term expiry
- 10
Check Nitaqat status of your employer on Muqeem.sa
Where to Track Annual Changes
-
MHRSD (mhrsd.gov.sa) for labour law updates
-
CCHI (cchi.gov.sa) for health insurance regulation changes
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ZATCA (zatca.gov.sa) for tax and e-invoicing updates
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SAMA (sama.gov.sa) for banking and financial regulation
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ABSHER (absher.sa) for Iqama and immigration services
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Muqeem (muqeem.sa) for Nitaqat employer ratings
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Qiwa (qiwa.com.sa) for labour contract and dispute services
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Saudi Gazette / Arab News for English-language news
Saudi Arabia's regulatory environment changes rapidly under Vision 2030. Always verify current rates and requirements via official government portals rather than relying on expat forums (which can be outdated). In 2026, the Qiwa platform is the most reliable source for current labour law enforcement and complaint procedures.
Annual Changes
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