Saudi Accounting Saudization Rises to 50% on 27 October 2026: What Expat Accountants Should Know
From 27 October 2026, Saudi private firms with five or more accounting staff must have 50% Saudis in accounting roles, up from 40%. The target reaches 70% by 2028.
Saudi ArabiaIn brief
- Saudi private-sector employers with five or more accounting workers must reach 50% Saudis in accounting roles from 27 October 2026.
- The rate rose to 40% in October 2025 and is set to climb to 70% by 2028.
- A Saudi accountant counts only if paid at least SAR 6,000 (bachelor's) or SAR 4,500 (diploma) a month.
- The ministry's guide says accounting offices are excluded and fall under a separate decision.
- Saudization of gyms and sports centres (15%) starts on 18 November 2026, and project management (70%) on 14 February 2027.
| Country | Saudi Arabia |
|---|---|
| Organization | Ministry of Human Resources and Social Development (HRSD) |
| Official source | DLA Piper – summary of HRSD Saudisation announcements ✓ knowledge.dlapiper.com |
Saudi Arabia moves to the second phase of its accounting Saudization drive on 27 October 2026. From that date, private-sector establishments with five or more workers in accounting professions must make sure 50% of those roles are held by Saudi nationals, up from 40%.
The Ministry of Human Resources and Social Development (HRSD) announced the programme with the Ministry of Commerce, covering 44 accounting professions. The first phase, at 40%, took effect on 27 October 2025.
The rule at a glance
| Item | Detail |
|---|---|
| Issued by | Ministry of Human Resources and Social Development, with the Ministry of Commerce |
| Professions covered | 44 accounting professions, from finance managers to accounts clerks |
| Who must comply | Private establishments with 5 or more accounting workers |
| New rate | 50% from 27 October 2026 (was 40%) |
| Final target | 70% by 2028 |
| Minimum Saudi pay to count | SAR 6,000 (bachelor's) / SAR 4,500 (diploma) |
| Excluded | Licensed accounting offices (covered by a separate decision) |
The phase schedule
According to the ministry's procedural guide, as summarised by advisers:
| Phase | Start date | Saudi share required |
|---|---|---|
| 1 | 27 October 2025 | 40% |
| 2 | 27 October 2026 | 50% |
| 3 | 27 October 2027 | 60% |
| 4 | 27 October 2028 | 70% |
| 5 | 27 October 2029 | 30% for firms with 3 or 4 accounting workers |
The share is worked out across the whole company, not branch by branch, and rounded to the nearest whole number. The guide's own example: a firm with 23 accounting workers needs 12 Saudis at the 50% rate.
The guide also says a Saudi accountant must hold active accreditation from the Saudi Organization for Chartered and Professional Accountants (SOCPA) to count, and that the rule looks at the actual work done, not just the job title. Moving accounting duties to an expat under a different title is treated as a breach.
Other Saudization dates coming up
| Sector | Requirement | Start date |
|---|---|---|
| Administrative support jobs | 100% | 4 October 2026 (already in force) |
| Accounting | 50% | 27 October 2026 |
| Gyms and sports centres | 15% | 18 November 2026 |
| Project management (firms with 3+ staff in these roles) | 70% | 14 February 2027 |
What it means for expat job seekers
- Fewer openings for non-Saudi accountants, especially in banks, insurers and large companies, where firms must rebalance teams each October.
- Existing jobs are not banned. Up to half of accounting roles at a covered firm can still be filled by expats after 27 October 2026.
- Small firms are less affected for now. Companies with fewer than five accounting staff are outside phases 1 to 4.
- Specialist and senior skills still matter. Firms that must hire more Saudis may still need experienced expats for roles they cannot fill locally.
Tips for expat accountants
- Check your job title on your Qiwa contract and whether your firm has five or more accounting staff.
- Ask your employer how it plans to meet the 50% and later 60% targets.
- Keep your qualifications verified and up to date, since employers will favour candidates who are ready to move quickly.
- Consider roles at licensed accounting and audit firms, which fall under separate rules.
Read our guide to Saudization of marketing and sales jobs, the 69 administrative professions reserved for Saudis, and how Saudi Arabia verifies expat qualifications.
Official sources
Frequently asked questions
When does accounting Saudization go up to 50%?
On 27 October 2026, for private-sector establishments with five or more workers in the covered accounting professions.
Can expat accountants still work in Saudi Arabia?
Yes. The rule sets a minimum share of Saudis, not a ban. From 27 October 2026, up to half of accounting roles at a covered firm can still be held by non-Saudis, falling to 30% when the 70% target applies.
How is the 50% accounting quota calculated?
The number of accounting workers is multiplied by 50% and rounded to the nearest whole number. For example, 23 accountants means 12 must be Saudi.
What salary must a Saudi accountant earn to count toward Saudization?
At least SAR 6,000 a month for bachelor's degree holders and SAR 4,500 for diploma holders.
Apply only through the official source.
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