Regulatory update / Accounting
Accounting Saudization rises to 50% on 27 October 2026
The required Saudi share in covered accounting occupations rises from 40% to 50% on 27 October 2026 for entities with five or more workers in those occupations. This is not a requirement for 50% of every company’s total workforce.
- Until 26 October 2026
- 40%
- From 27 October 2026
- 50%
- Business size
- 5+ listed accounting workers
01 / Check your business
Does this affect you?
Before the change, check the official occupation codes and actual duties, confirm Saudi accountants’ SOCPA accreditation, and review the monthly GOSI contributory wage used for counting. The wage threshold is SAR 6,000 for a bachelor’s qualification or equivalent, and SAR 4,500 for a diploma or equivalent.
Licensed accounting and audit offices follow separate rules. Nitaqat requirements remain separate. Confirm how the official guide applies to your entity before deciding on staffing changes.
02 / Your next step
What should you do?
Check your accounting team
Match occupation codes and actual duties to the official list.
Check accreditation and pay
Confirm SOCPA status and the correct GOSI wage for each Saudi employee.
Plan for the next phase
Review your staffing before 27 October 2026, then plan for 60% in 2027 and 70% in 2028.
03 / Check the source
Sources & supporting detail
Targeted review of the rates, wage basis, scope and dates discussed here. Confirm current requirements and individual applicability with the authority.
Occupation list and supporting notes
Covered Titles (22)
Codes are from the Saudi Unified Occupational Classification as listed in Table 1 of HRSD's procedural guide for Decision 103108.
Management (9)
- 121101 Financial Manager
- 121102 Accounts Manager
- 121103 Tariff Accounts Manager
- 121104 Treasury Manager
- 121105 Budget Manager
- 121106 Audit Manager
- 121107 Internal Audit Manager
- 121113 Collections Manager
- 121116 Cash Office Manager
Professional (9)
- 241101 Accountant
- 241102 Cost Accountant
- 241103 Internal Auditor
- 241105 Chartered Accountant
- 241106 Financial Controller
- 241107 Budget Specialist
- 241108 Tax Accounts Specialist
- 241109 Inventory Control Specialist
- 335202 Tax Officer
Support (4)
- 331301 Accounts Assistant
- 331302 Inventory Controller
- 431101 Accounts Clerk
- 431201 Finance Clerk
Match the official occupation code and duties. Check any other applicable localization decision separately.
Need help applying this to your business?
We can help you identify the records and next steps to check.