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Nitaqat 2026 thresholds by activity and headcount

See the official 2026 curve data for the 41 Annex activity groups and the live calculator's Aggregated Entities option, with a manufacturing example checked against the ministry service and the formula that changes each boundary with entity headcount.

How Nitaqat band thresholds are calculated

Developed Nitaqat uses a continuous curve for each band and consolidated economic activity. The model took effect in December 2021; the 2026 procedural guide publishes the constants that apply in 2026, 2027 and 2028.

y = m × ln(x) + c

What the formula means

y
Minimum Saudization percentage for the band.
x
Total employees in the entity across same-activity branches.
m
Activity and band-specific slope published by MHRSD.
c
Activity, band and year-specific constant published by MHRSD.
ln
Natural logarithm. Published m and c values are percentage points, so the result is divided by 100 in software.

2026 manufacturing example, independently verified

The ministry guide uses a manufacturing company with 400 employees. Applying the published constants produces these four lower boundaries.

Manufacturing, 400 employees, 2026
BandMinimum percentage
Low Green25.15%
Medium Green33.07%
High Green36.43%
Platinum42.33%

At a 32% Saudization rate, this entity is Low Green: it is above 25.15% but below the 33.07% Medium Green boundary. A flat 10% or 20% threshold would give the wrong classification.

Source check: the worked-example table in the PDF prints 37.93% for High Green, but the constants in Annex 1 calculate 36.43% and the ministry's live calculator also classifies 36.43% as High Green. We therefore use 36.43%.

The correct regulatory timeline

  1. 01The Yellow band was removed by a decision published in 2019 and effective in 2020; it was not a 2026 change.
  2. 02Developed Nitaqat and its continuous relationship between headcount and Saudization took effect on 1 December 2021.
  3. 03The 2026 guide publishes a planned set of constants for 2026, 2027 and 2028.
  4. 04From 15 April 2026, a Saudi employee's contract must be documented in Qiwa for inclusion in the Saudization rate.

Official 2026 activity thresholds

The table shows the 41 consolidated groups in Annex 1 plus the Aggregated Entities option in the ministry's live calculator, at a reference headcount of 100. Use the calculator for your own entity size. The annex does not assign an ISIC code to its rows, and Aggregated Entities does not appear in the annex.

Primary industries and utilities

Minimum band percentages at 100 employees in 2026
Activity groupLow GreenMedium GreenHigh GreenPlatinum
Agricultural and livestock production, related services and equestrian clubs5.25%7.80%12.05%17.05%
Hydrocarbon activities and operations28.55%47.63%49.63%51.63%
Mining of metallic minerals and gemstones23.74%27.61%37.58%50.63%
Mining of non-metallic and industrial minerals25.74%27.61%30.58%52.63%
Mining of construction materials7.00%10.00%13.00%50.63%
Energy, water and related services14.58%21.29%31.00%46.75%

Industry and contracting

Minimum band percentages at 100 employees in 2026
Activity groupLow GreenMedium GreenHigh GreenPlatinum
Manufacturing22.82%30.48%33.55%39.45%
Construction and building contracting12.47%14.47%17.50%22.50%
Operation and maintenance17.76%21.76%27.17%32.59%
Cleaning and laundry contracting10.47%12.47%17.00%22.00%
Municipal cleaning7.00%9.00%12.00%17.00%

Trade, technology and transport

Minimum band percentages at 100 employees in 2026
Activity groupLow GreenMedium GreenHigh GreenPlatinum
General wholesale and retail trade34.62%39.09%42.71%51.99%
Retail sale of perfumes and watches36.62%41.09%46.21%54.99%
Retail sale of clothing, accessories and miscellaneous goods35.62%40.09%45.21%53.99%
Women's goods, mobile-phone sales and maintenance82.00%85.00%89.00%94.66%
Communications solutions37.85%48.37%55.42%62.98%
Postal activities20.83%25.83%37.15%47.15%
Information technology infrastructure34.39%41.26%56.62%66.62%
Telecommunications infrastructure17.00%21.00%23.50%28.50%
Telecommunications operation and maintenance17.00%22.78%25.63%30.80%
Information technology operation and maintenance38.30%46.76%49.76%55.70%
Information technology solutions36.85%43.32%53.42%62.98%
Land transport and storage17.39%21.50%24.73%35.61%
Sea and air transport33.25%46.66%56.95%68.59%

Hospitality and business services

Minimum band percentages at 100 employees in 2026
Activity groupLow GreenMedium GreenHigh GreenPlatinum
Full-service restaurants excluding fast-food restaurants20.75%24.67%27.95%34.40%
Quick-service restaurants and ice-cream shops22.36%27.73%30.96%36.95%
Cafes and beverage-serving shops24.26%28.18%39.11%43.21%
Catering and food services21.74%25.66%28.94%35.62%
Private security guards and recruitment offices76.07%79.07%82.07%86.07%
Financial institutions61.97%68.97%73.97%76.97%
Business services38.52%47.36%53.71%64.91%
Aggregated entities21.26%32.67%44.08%54.27%
Social services23.25%37.86%48.86%72.64%
Personal services20.79%29.20%44.89%49.16%

Education, health and community services

Minimum band percentages at 100 employees in 2026
Activity groupLow GreenMedium GreenHigh GreenPlatinum
Higher education34.00%48.00%77.35%83.98%
Higher education for health specialties25.00%30.00%35.00%37.00%
Girls' schools, kindergartens and nurseries51.00%66.00%89.56%95.00%
Foreign schools15.54%24.78%30.58%39.36%
Laboratories and health services27.35%32.35%35.85%36.35%
Accommodation, entertainment and tourism35.74%42.16%48.33%54.45%
Essential goods and fuel10.64%14.80%25.17%31.57%
Boys' schools and boys/girls school complexes35.33%45.18%56.30%67.03%

Official sources

Reviewed: 9 August 2026

Calculate the threshold for your entity

Choose the registered activity, year and entity headcount, then apply the wage, documentation and eligible special-category rules to your workforce.

Open the Nitaqat calculator