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Saudi Arabia Issues Implementing Regulations for Special Economic Zones, Introducing Tax and Customs Incentives

  • Saudi Arabia issued Implementing Regulations for Special Economic Zones (SEZs) via Ministerial Resolution No. 468, published on 16 January 2026.
  • The Regulations apply to four SEZs: Jazan, Cloud Computing, Ras Al-Khair, and King Abdullah Economic City, and take effect 90 days after publication.
  • The Regulations introduce tax and customs incentives, mandatory licensing, and compliance requirements under the Economic Cities and Special Zones Authority (ECZA).
  • Businesses in these SEZs must align with new labor, Saudization, and compliance obligations within the transition period.
  • The Zakat, Tax and Customs Authority (ZATCA) will develop a procedural guide for tax and customs processes in collaboration with ECZA.

Source: taxnews.ey.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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