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Saudi Arabia's Ministry of Human Resources and Social Development (HRSD), with the Ministry of Commerce, is raising in stages the share of accounting jobs that must be held by Saudi nationals. The second stage took effect on 27 October 2026: private-sector establishments with five or more accountants must now have at least 50% Saudis in accounting professions, up from 40%. For Pakistani and Gulf groups with finance teams in the Kingdom, the numbers need checking now.
The timetable
| From | Saudi share required |
|---|---|
| 27 October 2025 | 40%, for establishments with five or more accountants |
| 27 October 2026 | 50%, for establishments with five or more accountants |
| 27 October 2027 | 60%, for establishments with five or more accountants |
| 27 October 2028 | 70%, for establishments with five or more accountants |
| 27 October 2029 | 30% for establishments with three or four accountants; 70% continues for five or more |
The requirement comes from HRSD Ministerial Resolution No. 103108 of 26 January 2025, explained in HRSD's procedural manual. Where another Saudisation decision sets a higher rate for a particular accounting profession, the higher rate applies. Accounting firms are subject to Saudisation under the Executive Regulations of the Accounting and Auditing Profession Law.
Which jobs are covered
The decision covers 44 accounting professions in the Saudi Standard Classification of Occupations. They include finance managers, accounts managers, financial controllers, directors of financial reporting and of zakat and tax management, internal audit and audit managers, auditors, general and cost accountants, tax accounting specialists, certified public accountants, tax officers, accounting assistants, and accounts, finance and bookkeeping clerks, as well as inventory control specialists and inventory controllers. It applies to the job title and to the actual work, so accounting tasks given to a non-Saudi under another job title are also caught.
Who counts as a Saudi accountant
- Accreditation: the accountant must hold professional accreditation from SOCPA. Accountants who are not accredited are not counted.
- Minimum wage: the monthly wage registered with social insurance (the contributory wage) must be at least SAR 6,000 for a bachelor's degree or equivalent, or SAR 4,500 for a diploma or equivalent. A Saudi accountant paid less is not counted.
HRSD monitors compliance automatically, using job titles recorded with the General Organization for Social Insurance (GOSI) and checking wages and accreditation through links with the supervisory authorities. The requirement runs alongside Nitaqat: an establishment's Nitaqat band does not change the calculation for accounting professions.
HRSD's worked example
| Item | Number |
|---|---|
| Accountants in the establishment | 23 (9 Saudi, 14 non-Saudi) |
| Required at 50%: 23 × 50% = 11.5, rounded to the nearest whole number | 12 Saudi accountants |
| Shortfall | 3 more Saudi accountants needed |
Penalties
An establishment that does not reach the required share, or that gives the work of these professions to a non-Saudi worker directly or indirectly under another job title, faces the penalties for Saudisation violations in Ministerial Resolutions No. 75913 (19/05/1445 AH) and No. 44558 (03/04/1446 AH), as amended.
What employers should do now
- List everyone in the 44 accounting job titles on your GOSI records, and anyone doing accounting work under another title
- Work out the 50% requirement now, and the 60% and 70% steps for October 2027 and October 2028
- Check that each Saudi accountant is accredited by SOCPA and that their registered wage meets SAR 6,000 or SAR 4,500
- Make sure job titles recorded with GOSI match the work actually done
- Plan recruitment and training of Saudi accountants, and budget for the salary floor
- If you have three or four accountants, plan for 30% from October 2029
How Veridian can help
Our HR consulting practice reviews Saudisation positions, models payroll costs and updates job descriptions for groups with finance teams in the Kingdom, working with locally licensed professionals where formal representation is needed. Our accounting and financial reporting practice helps finance teams plan for the change. See also our note on the new Nitaqat wage thresholds and our KSA VAT, zakat and e-invoicing guide. Book a consultation.
Official sources
- HRSD and Ministry of Commerce — Procedural Manual for the Saudization Resolution of Accounting Professions (Ministerial Resolution No. 103108, 26 January 2025)
- HRSD — The Ministry, in partnership with the Ministry of Commerce, announces the localization of 44 new accounting professions in the private sector (first phase from 27 October 2025)
Frequently asked questions
What is the Saudisation rate for accounting jobs in Saudi Arabia?
Since 27 October 2026, private-sector establishments with five or more accountants must have at least 50% Saudi nationals in accounting professions. It rises to 60% from 27 October 2027 and 70% from 27 October 2028.
Which Saudi accountants count towards the quota?
Only those accredited by SOCPA whose monthly wage registered with social insurance is at least SAR 6,000 (bachelor's degree or equivalent) or SAR 4,500 (diploma or equivalent).
Does the accounting Saudisation rule replace Nitaqat?
No. It applies alongside Nitaqat, and an establishment's Nitaqat band does not affect the calculation for accounting professions.
This guide is general information based on the law as we understand it on the date shown, not advice for your situation. Tax rules change often — please speak to us before acting on it. See our disclaimer.