Saudi Arabia Business Regulatory Roundup: Key Changes for 2026

Companies Law Reforms

The new Companies Law provisions are fully in force — simplified incorporation, flexible governance for LLCs, and new company type conversion rules. Update your Articles of Association if you have not already.

Labour Market Updates

New profession-specific localisation mandates. QIWA platform expanded for contract management. Review your workforce plans against latest Nitaqat thresholds.

Tax Developments

E-invoicing Phase 2 now mandatory for more taxpayer segments. Transfer pricing documentation requirements tightened for larger companies.

Investment Environment

Streamlined MISA licensing, expanded open sectors, new SEZ regulations. Regional HQ Programme now actively enforced for government contracts.

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