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04 May 2026

Saudi Arabia introduces next phase of Developed Nitaqat framework

On 26 April 2026 Saudi Arabia’s Ministry of Human Resources and Social Development introduced the next phase of the Developed Nitaqat framework, which applies to private sector establishments in the country. The new phase builds on the existing Nitaqat system for assessing and classifying establishments based on their Saudization levels, with minimum requirements determined by their economic activity. The new phase is expected to contribute to the creation of approximately 340,000 jobs for Saudi nationals over a three-year period.

A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.

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Attachment

Full text of Tax Alert

Document ID: 2026-0983

 

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