Saudi accounting Saudization reaches 50% on 27 October 2026

From 27 October 2026, the Saudization requirement for covered accounting occupations rises from 40% to 50%. It applies to entities with five or more workers in those occupations. This is the second scheduled phase of an existing decision. If your team was meeting the 40% requirement, review it against the new threshold. The effective date appears in section 3.7 of the MHRSD accounting guide.

The review needs input from both HR and finance. HR holds employment records; finance usually knows who performs the accounting work. Start with those two lists and reconcile them.

Check the covered team

Use the guide's occupation table to identify covered workers, including relevant finance management and accounting roles. The requirement is calculated at entity level. Licensed accounting offices have separate rules, and a higher applicable localization requirement can take precedence. Check scope before applying 50% to a team.

Give each row in your review a recorded occupation code, actual duties and the source used to decide whether it belongs in the covered group. Resolve uncertain mappings before using the total in a hiring plan. A department name alone is a poor substitute for that check.

Check who qualifies for the numerator

For a Saudi accountant to count toward this occupation quota, the minimum monthly wage registered with GOSI is SAR 6,000 for a bachelor's degree or equivalent, or SAR 4,500 for a diploma or equivalent. Professional accreditation with the Saudi Organization for Chartered and Professional Accountants is also required. The ministry's implementation notice confirms the wage floors; sections 3.3 and 3.4 of the accounting guide set out the conditions.

Keep qualification evidence, the registered wage and accreditation status against the same employee record. An HR export that contains only nationality and job title cannot answer all of these questions.

A Green band answers a different question

Nitaqat assigns an entity band using its economic activity, workforce size and counted Saudization rate. Accounting localization checks a covered occupation group. The accounting guide's FAQ states that its requirements apply independently of the entity's Nitaqat band.

Our Nitaqat calculator estimates the entity band. It does not determine whether an accounting team meets the 50% requirement. Keep the two results visible and label them separately.

Qiwa contract records need attention too. The ministry made documented contracts a prerequisite for Saudi employees to enter the Nitaqat Saudization count from 15 April 2026. That is an existing documentation requirement, with its own date and purpose.

Replacing one person and hiring one person give different results

Consider a hypothetical covered team of ten: four eligible Saudis and six non-Saudis. Assume every Saudi satisfies the occupation's counting conditions.

This example explains the headcount effect. Apply the guide's rounding and counting rules to your actual workforce. Do not carry a fixed “one more hire” recommendation into a scenario where the team size changes.

Give the review an owner and a date

We recommend keeping a dated review with five fields for each worker: covered occupation, nationality, qualification, registered wage and accreditation evidence. Record contract status alongside them. Have HR and finance agree the covered total and eligible Saudi count, then assign each missing record to someone who can resolve it.

Recalculate before approving a hire, transfer or departure. Save the assumptions used for the decision so the next reviewer can see whether the workforce changed or a record was corrected. The existing Nitaqat tracking guide explains how to keep the entity calculation and occupation checks together.

A spreadsheet may be sufficient for a small, stable team. If several entities share staff or the review repeatedly depends on reconciling separate exports, a workforce compliance system can hold the records and route the missing items. Start by making the count explainable.

Confirm your entity's obligations with MHRSD, Qiwa or a qualified adviser before acting on an estimate.

Sources

• MHRSD: accounting localization procedural guide, issued under decision 103108 dated 26 January 2025; sections 3.2 to 3.7 and FAQ, accessed 27 October 2026.
• MHRSD: first-phase implementation and accounting wage floors, published 27 October 2025, accessed 27 October 2026. Use the current guide for the covered occupation list.
• MHRSD: Qiwa contract documentation and Nitaqat counting, published 15 March 2026, effective 15 April 2026, accessed 27 October 2026.