Saudi Arabia raises the Saudi share of accounting jobs to 50% from 27 October
Private firms with five or more accountants must now fill half of their accounting posts with Saudi nationals, up from 40%. The quota rises to 60% in October 2027 and 70% in October 2028.
Key points
Gulf- From 27 October 2026, private establishments in Saudi Arabia with five or more accountants must have Saudi nationals in 50% of covered accounting roles, up from 40%.
- The rule covers 44 accounting professions, including finance manager, accounts manager, financial controller, certified public accountant and senior financial auditor.
- A Saudi accountant counts only with professional accreditation and a registered monthly wage of at least SAR 6,000 (bachelor's degree) or SAR 4,500 (diploma).
- The quota rises to 60% on 27 October 2027 and 70% on 27 October 2028; from 27 October 2029 firms with three or four accountants need 30%.
Saudi Arabia’s quota for Saudi nationals in private-sector accounting jobs went up on 27 October 2026. Companies that employ five or more accountants must now have Saudis in half of the covered positions, against 40% in the first year. Indian accountants and finance staff working for Saudi private firms are among those affected.
What changed
The Ministry of Human Resources and Social Development (HRSD), working with the Ministry of Commerce, set the schedule under Ministerial Resolution No. 103108 of 26 January 2025. The first phase, a 40% Saudi share, began on 27 October 2025. The ministry’s procedural manual lists the later phases:
- 27 October 2026: 50%
- 27 October 2027: 60%
- 27 October 2028: 70%
- 27 October 2029: the rule also reaches firms with three or four accountants, at 30%, while larger firms stay at 70%
The decision covers 44 accounting professions. The ministry names, among others, finance manager, accounts manager, director of financial affairs and accounting, budget manager, financial controller, certified public accountant and senior financial auditor. The manual says the rule applies both to the job title and to the work actually done.
The quota is worked out on the number of accountants a firm employs and rounded to the nearest whole number. The ministry’s own example: a firm with 23 accountants needs 50% of 23, which is 11.5, so it must employ 12 Saudi accountants.
Not every Saudi hire counts. The manual says a Saudi accountant counts towards the quota only with professional accreditation from the Saudi accountants’ professional body and a monthly wage, as registered with social insurance, of at least SAR 6,000 with a bachelor’s degree or SAR 4,500 with a diploma. Employers that fall short face the ministry’s Saudisation penalties, while those that hire Saudis can use its recruitment, training and job-support programmes.
Who it affects
The rule binds employers, not individual workers, and applies to private establishments with five or more people in accounting roles. For non-Saudi accountants, including Indians, it means firms near the threshold have less room to hire or keep expatriates in these posts as the quota climbs each October.
What it means for you
If you work in an accounting or finance role in Saudi Arabia, ask your employer how it plans to meet the new ratio and whether your job title is among the 44 covered professions. If you are looking for a job there, check the role’s title against Table 1 in the ministry’s manual before you accept an offer.
Sources
- Ministry of Human Resources and Social Development (HRSD), Procedural Manual for the Saudization Resolution of Accounting Professions (Ministerial Resolution No. 103108, 26 January 2025)hrsd.gov.sa · official source
- The Ministry, in partnership with the Ministry of Commerce, announces the localization of 44 new accounting professions in the private sector (HRSD)hrsd.gov.sa
- GMS Flash Alert 2025-216: Saudi Arabia, 40 percent Saudization in private sector accounting roles enforced (KPMG)kpmg.com
- Saudi Arabia announces further Saudisation increases for key professions (DLA Piper)knowledge.dlapiper.com
General information, not legal or tax advice. Rules change: check the official source and consult a qualified professional for your situation. Spotted an error? Write to [email protected] · corrections policy