Accounting Saudization Rises to 50% on 27 October 2026
On 27 October 2026, accounting Saudization in Saudi Arabia rises from 40% to 50% for private establishments with five or more accountants in covered roles. This is phase 2 of Ministerial Decision No. 103108. A Saudi counts only with SOCPA accreditation and a registered wage of at least SAR 6,000 (bachelor's) or SAR 4,500 (diploma).
On 27 October 2026, the accounting Saudization rate in Saudi Arabia rises from 40% to 50%. It applies to private establishments with five or more accountants in the occupations covered by MHRSD's procedural guide. This update covers what changes, who is affected and how to check your numbers. The full rule, with all five phases, is on our accounting Saudization page.
What changes on 27 October 2026?
The required Saudi share of covered accounting roles rises by 10 percentage points. Nothing else in the rule changes.
| Item | Phase 1 (since 27 Oct 2025) | Phase 2 (from 27 Oct 2026) |
|---|---|---|
| Saudi share | 40% | 50% |
| Applies to | 5+ accountants in covered roles | 5+ accountants in covered roles |
| Salary floor | SAR 6,000 bachelor's / SAR 4,500 diploma | Unchanged |
| Accreditation | SOCPA mandatory | Unchanged |
| Decision | Ministerial Decision No. 103108 | Unchanged |
Who is affected?
Private-sector establishments anywhere in Saudi Arabia with five or more employees registered in the covered accounting occupations. These run from financial and audit managers to accountants, internal auditors, tax specialists and accounts clerks. The registered occupation code decides coverage, not the job title used internally. See mapping job titles to Saudi occupation codes.
MHRSD's guide refers accounting and auditing firms to a separate framework, Ministerial Decision No. 658. If you run an accounting office, confirm which applies to you.
How many Saudi accountants will you need?
Saudis required = covered accountants x 50%, rounded, with 0.5 rounding up. This is the method in MHRSD's guide.
| Covered accountants | At 40% (now) | At 50% (from 27 Oct) | Extra Saudis needed |
|---|---|---|---|
| 5 | 2 | 3 | +1 |
| 8 | 3 | 4 | +1 |
| 10 | 4 | 5 | +1 |
| 15 | 6 | 8 | +2 |
| 23 | 9 | 12 | +3 |
Only qualifying Saudis count: those in a covered occupation, paid at least the floor through social insurance, and holding SOCPA accreditation.
What can employers check before 27 October?
This describes what the rule asks and is not legal advice.
- Count covered accountants by registered occupation, not job title.
- Check each Saudi's SOCPA status and wage against the SAR 6,000 or SAR 4,500 floor.
- Work out the gap using the table above.
- Look at support. MHRSD lists recruitment, training and employment support, and priority access to Hadaf programs. See Saudization support programs.
The 90-day readiness checklist sets out the full process.
What comes next?
The rate rises to 60% on 27 October 2027 and 70% on 27 October 2028. After this date, the next deadline on the Saudization calendar is 18 November 2026, when the 15% gym rule starts.
Frequently asked questions
01When does accounting Saudization rise to 50%?
On 27 October 2026. It is phase 2 of Ministerial Decision No. 103108, which MHRSD issued on 26 January 2025. Phase 1 at 40% began on 27 October 2025, and the rate rises again to 60% on 27 October 2027.
02Which employers does the 50% accounting rule apply to?
Private-sector establishments in Saudi Arabia with five or more employees in the accounting occupations covered by MHRSD's procedural guide. Establishments with three or four accountants are not covered until phase 5, at 30%, from 27 October 2029.
03How many Saudi accountants do I need at 50%?
Multiply covered accountants by 50% and round, with 0.5 rounding up under MHRSD's guide. Five accountants need 3 Saudis, ten need 5 and 23 need 12. Only Saudis with SOCPA accreditation and a qualifying wage count toward the number.
04Does a Saudi accountant without SOCPA accreditation count?
No. MHRSD's accounting guide makes accreditation from the Saudi Organization for Chartered and Professional Accountants (SOCPA) mandatory. A Saudi accountant without it does not count toward the 50% rate, even if the salary and job title qualify.
Sources
- MHRSD: Procedural Guide on the Decision to Localize Accounting Professions (Decision No. 103108). Ministry of Human Resources and Social Development.
- KPMG: Saudi Arabia, accounting professions Saudization flash alert. KPMG.
- DLA Piper: Saudi Arabia announces further Saudisation increases for key professions. DLA Piper.