{"id":99170,"date":"2026-01-18T10:54:03","date_gmt":"2026-01-18T07:54:03","guid":{"rendered":"https:\/\/amlak.net.sa\/?p=99170"},"modified":"2026-01-18T10:54:04","modified_gmt":"2026-01-18T07:54:04","slug":"%d9%84%d9%88%d8%a7%d8%a6%d8%ad-%d8%a7%d9%84%d9%85%d9%86%d8%a7%d8%b7%d9%82-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af%d9%8a%d8%a9-%d8%a7%d9%84%d8%ae%d8%a7%d8%b5%d8%a9-%d8%aa%d8%b1%d9%89-%d8%a7","status":"publish","type":"post","link":"https:\/\/amlak.net.sa\/en\/99170\/","title":{"rendered":"Regulations for Special Economic Zones come into effect Regulatory exemptions and tax incentives to boost investment"},"content":{"rendered":"

In a new regulatory move that reflects the Kingdom's acceleration in creating a competitive investment environment, the official newspaper Umm Al-Qura Regulations for Special Economic Zones<\/strong>It has created an integrated legal framework that gives companies greater flexibility and quality incentives, supporting the attraction of quality investments and boosting economic growth.<\/p>\n\n\n\n

The Official Gazette published the regulations For economic zones<\/strong><\/a> Jazan, the Cloud Computing Zone, King Abdullah Economic City, and Ras al-Khair, after the Cabinet approved them, in a move aimed at organizing the business environment within these zones according to special and independent rules.<\/p>\n\n\n\n

According to the decision, companies licensed to carry out activities within special economic zones are exempted from the provisions of the Companies Law and the Commercial Registry Law and trade names<\/strong><\/a>This gives them organizational flexibility that suits the nature of these areas and their investment objectives.<\/p>\n\n\n\n

The Cabinet decision stipulates that the Special Economic Zones and Cities Authority, in coordination with the Ministry of Commerce, will issue rules governing companies operating in these zones, including their governance, rights and duties, obligations and responsibilities.<\/p>\n\n\n\n

Separate regulations for each region<\/strong><\/h2>\n\n\n\n

King Abdullah Economic City Special Economic Zone:<\/strong><\/p>\n\n\n\n

Its regulations consist of 35 articles and come into effect 90 days after the date of its publication. The first article defines the concerned entity as Emaar Economic City Company.<\/p>\n\n\n\n

Ras Al Khair Special Economic Zone:
<\/strong>Its regulation consists of 34 articles and comes into effect 90 days after publication, with the Royal Commission for Jubail and Yanbu identified as a stakeholder.<\/p>\n\n\n\n

Cloud computing special economic zone:
<\/strong>The regulation includes 31 articles, and its implementation begins after 90 days, and identifies the concerned authority as the Communications, Space and Technology Authority in coordination with the Royal Commission for Riyadh City.<\/p>\n\n\n\n

Jazan Special Economic Zone:
<\/strong>The regulation includes 34 articles, and is applicable 90 days after publication, with the Royal Commission for Jubail and Yanbu as the relevant authority.<\/p>\n\n\n\n

Company Form and Nationality<\/h2>\n\n\n\n

The four regulations clarify that companies established within SEZs must take the form of a limited liability company, whether owned by one person or several, with the Cities and Special Economic Zones Authority issuing the rules governing this in agreement with the Ministry of Commerce.<\/p>\n\n\n\n

Companies established in accordance with these regulations are considered Saudi companies, and their headquarters must be located within the SEZ.<\/p>\n\n\n\n

Organizing work and workers<\/strong><\/p>\n\n\n\n

With regard to supervising the implementation of labor and workers' provisions, the competent authority, in coordination with the Ministry of Human Resources and Social Development, is responsible for following up on the implementation of the regulations and taking the necessary measures in accordance with the provisions of the organization and the approved regulations.<\/p>\n\n\n\n

Zakat and taxes<\/strong><\/p>\n\n\n\n

The regulations grant licensed companies special tax treatment, as these establishments are subject to income tax in accordance with the applicable tax regulations, while the provisions of the Zakat collection system do not apply to them.<\/p>\n\n\n\n

VAT and customs duties<\/h2>\n\n\n\n

Three regulations - those of King Abdullah Economic City, Ras al-Khair, and Jazan - without the cloud computing zone, stipulated the application of zero percent VAT on goods supplied from the rest of the Kingdom to licensed facilities, as well as supplies between facilities within the same zone or between different special economic zones, provided that the goods are subject to customs suspension and are related to licensed activities.<\/p>\n\n\n\n

Goods imported from outside the Kingdom to these areas are also considered outside the scope of VAT, as long as they are subject to customs suspension and related to the activities of the licensed establishment.<\/p>\n\n\n\n

With regard to customs duties, the same three regulations stipulate the suspension of duties on goods entering licensed establishments and related to their activities, when they are placed under one of the customs suspension modes according to the Unified Customs System, thus enhancing the attractiveness of these areas as advanced investment and logistics centers.<\/p>","protected":false},"excerpt":{"rendered":"

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