Accounting Saudization: Current Rate, Phases and Key Dates

What are the Saudization requirements for accounting and finance roles?

Accounting Saudization is a phased localization requirement for accounting and finance professions in the private sector, rising from 40% in 2025 to 70% in 2028. Ministerial Decision No. 103108, issued by MHRSD on 26 January 2025 in partnership with the Ministry of Commerce, set the schedule.

Unlike most other profession rules, this one runs in five steps over five years. Phase 1 began on 27 October 2025 after a grace period from 26 January 2025. Phase 2, at 50%, begins on 27 October 2026. For each step, a Saudi counts only if three conditions are met together: the person is in a covered occupation, earns at least the salary floor, and holds professional accreditation.

What are the phases and rates?

MHRSD's procedural guide sets five phases, each starting on 27 October. MHRSD's October 2025 announcement describes the rate reaching 70% by the end of the fifth phase, while the guide puts the 70% step in phase 4 and uses phase 5 for establishments with three or four accountants. We follow the guide.

Three dates in this decision are easy to confuse. The decision date is 26 January 2025. The grace period ran from 26 January to 27 October 2025. The first effective date is 27 October 2025, and each later phase starts on the same day in the following years.

Which professions does it cover?

MHRSD's announcement describes the decision as covering 44 accounting professions. Coverage is set by the occupation codes and titles in the current procedural guide, not by the headline count, so check each employee's registered occupation against the guide's table. We do not list codes on this page for that reason.

The guide's titles run from leadership to clerical roles. They include:

Titles can vary in English. The registered Arabic occupation and code decide coverage, not the name used internally. Our job title mapping guide shows how to reconcile them.

Which employers must comply?

Phases 1 to 4 apply to private-sector establishments with five or more accountants in the covered occupations. Phase 5 extends the rule to establishments with three or four. The guide applies the rule to establishments across Saudi Arabia, regardless of location.

The guide refers accounting firms to a separate framework, Ministerial Decision No. 658 dated 14/11/1442 AH. We have not verified how that decision operates in practice. If you run an accounting or auditing office, confirm which framework applies.

Who counts as a Saudi accountant?

A Saudi counts toward the rate only if all three conditions apply.

Saudis who fail a condition stay in the headcount of covered workers but do not count as compliant. See salary thresholds for how this differs from Nitaqat pay rules.

How do you calculate the requirement?

Saudis required = accountants in covered occupations x the phase rate, rounded to the nearest whole number. MHRSD's guide uses this method.

The guide's example has 23 accountants. In phase 1, 23 x 40% = 9.2, which rounds to 9 Saudis. In phase 2, 23 x 50% = 11.5, which rounds to 12. The table applies the method to other team sizes.

The numbers are qualifying Saudis, meaning those who meet the wage floor and hold accreditation. The guide's rounding rule is that values of 0.5 and above round up. For phase 5, an establishment with three or four accountants at 30% would need one qualifying Saudi under the same rule.

How does this rule relate to Nitaqat?

They are separate tests. Nitaqat bands the whole establishment by its overall Saudi share. The accounting rule looks only at covered accounting occupations and applies its own wage and accreditation conditions. The guide, as we read it, does not link the profession rate to the Nitaqat band. MHRSD's project management guide states that Nitaqat classification does not affect a profession rate. See Saudization vs Nitaqat. The Saudization certificate page explains what the certificate is and who gets one, and the Nitaqat overview covers the bands.

Key dates

See upcoming dates in the Saudization calendar.

What happens if an establishment does not comply?

MHRSD's guide refers to penalties set under Ministerial Decision No. 75913 dated 19/05/1445 AH and Ministerial Decision No. 44558 dated 03/04/1446 AH. The guide also treats assigning covered accounting work to non-Saudis under other job titles as a breach. MHRSD has not published fine amounts in the guide. Our guide to Saudization penalties and inspections explains how enforcement works.

What should employers do before 27 October 2026?

1. List every employee in the covered occupations, with registered codes, salary and degree level.
2. Confirm each Saudi's SOCPA status and whether the wage meets the SAR 6,000 or SAR 4,500 floor.
3. Calculate the phase 2 requirement using the table above.
4. Plan the gap. Decide who can be accredited or promoted, and where hiring is needed.
5. Check titles against actual duties. Correct genuine errors; do not reclassify roles to avoid the rule.
6. Use available support. MHRSD lists recruitment, training and employment support and priority access to Hadaf (HRDF) programs. See Saudization support programs.

Use the 90-day readiness checklist to plan the work.

What does it mean for Saudi professionals?

Demand rises for Saudi accountants who hold SOCPA accreditation and a qualifying wage. SOCPA professional certification is the credential that matters for counting, and international qualifications such as ACCA or CPA are valued alongside it. Our accounting careers guide covers roles and pathways. The rule increases demand but does not guarantee any individual a role.

What does it mean for expat accountants?

The rule does not ban non-Saudis from accounting. It caps their share of covered roles at what remains after the Saudi share. That remaining share falls from 60% in phase 1 to 30% in phase 4 for establishments with five or more accountants. Establishments with fewer than five covered accountants are outside phases 1 to 4. Our expat guide explains how to check whether a profession is affected.

What support is available?

MHRSD lists recruitment support, training and qualification programs, employment support and priority access to localization programs delivered through the Human Resources Development Fund (Hadaf). See Hadaf wage support and the rates database for how accounting compares with other rules.