Last updated: 10 October 2026
From 27 October 2026, at least 50% of accounting jobs in Saudi private-sector companies with 5 or more accounting staff must be held by Saudis, up from 40%. It is the second phase of the accounting localisation decision issued by the Ministry of Human Resources and Social Development (HRSD) with the Ministry of Commerce, set out in HRSD’s procedural guide for Ministerial Decision 103108.
Key Facts
| Point | Detail |
|---|---|
| New rate | 50% of workers in the listed accounting job titles |
| Start date | 27 October 2026 |
| Who it applies to | Private establishments with 5 or more workers in those titles, across all branches |
| Who counts as Saudi | SOCPA-accredited, with a GOSI wage of at least SAR 6,000 (bachelor’s) or SAR 4,500 (diploma) |
| Not covered | Licensed accounting and audit firms (they follow the profession’s own regulations) |
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Follow on WhatsAppThe Full Schedule
| Phase | Start date | Rate | Companies covered |
|---|---|---|---|
| 1 | 27 October 2025 | 40% | 5 or more accounting workers |
| 2 | 27 October 2026 | 50% | 5 or more accounting workers |
| 3 | 27 October 2027 | 60% | 5 or more accounting workers |
| 4 | 27 October 2028 | 70% | 5 or more accounting workers |
| 5 | 27 October 2029 | 30% | 3 or 4 accounting workers (70% continues for 5 or more) |
Which Jobs Are Covered
The guide lists 22 job codes, including:
- Financial manager, accounts manager, treasury manager, budget manager, audit manager and internal audit manager
- Financial controller and cost accountant
- Accountant, internal auditor and chartered (certified public) accountant
- Budget, tax accounts and inventory control specialists, and tax officer
- Accounts assistant, inventory controller, accounts clerk and finance clerk
The rule covers the work actually done, not just the job title. Giving accounting tasks to someone under a different title counts as a violation.
How the 50% Is Counted
The total number of workers in the listed accounting titles is multiplied by the rate and rounded to the nearest whole number. HRSD’s own example: a company with 23 accounting workers needs 23 x 50% = 11.5, so 12 qualifying Saudis. The rule runs alongside Nitaqat; a company’s Nitaqat band does not change the accounting quota.
What It Means for Expat Accountants
- It is a quota, not a ban: expats can still work in these roles, but companies below 50% must hire more qualifying Saudis.
- Companies with 1 to 4 accounting workers are not covered until 2029 (3 or 4 workers), and firms with 1 or 2 are not covered by this decision.
- Non-compliance brings HRSD localisation penalties. Restrictions on a company’s services can affect work permit renewals and transfers, so check where your employer stands if you are due to renew.
- If you are planning a move, check your employer’s standing first: see how to check your company’s Nitaqat colour and our resignation rules guide.
Other Saudization Dates to Watch
| Sector | Rule | From |
|---|---|---|
| Administrative support (50 job titles) | 100% Saudi | 4 October 2026 (in force) |
| Sports centres and gyms (12 coaching and supervisory titles) | 15% | 18 November 2026 |
| Project management | 70% | 14 February 2027 |
Related: project management Saudization raised to 70%, procurement Saudization 70% and the Saudi Arabia salary guide.
Frequently Asked Questions
When does accounting Saudization rise to 50%?
On 27 October 2026. It is the second phase of the decision issued in January 2025; the first phase set 40% from 27 October 2025.
Which companies does the 50% rule apply to?
Private-sector establishments with 5 or more workers in the listed accounting job titles, counted across all their branches. Licensed accounting and audit firms follow their own professional rules instead.
Does it mean expat accountants will lose their jobs?
Not automatically. It is a quota, not a ban: half of the people in the listed accounting titles must be qualifying Saudis. Companies below the target must hire more Saudi accountants, and the rule covers the actual work, so changing a job title does not avoid it.
Who counts as a Saudi accountant for the quota?
A Saudi with professional accreditation from the Saudi Organization for Chartered and Professional Accountants (SOCPA) and a GOSI-registered wage of at least SAR 6,000 with a bachelor’s degree, or SAR 4,500 with a diploma.
Sources: HRSD procedural guide for the accounting localisation decision (Ministerial Decision 103108 of 26 January 2025, published April 2026); HRSD and Saudi Press Agency announcement (January 2025); HRSD localisation decisions for administrative support, sports and project management.