Saudi accounting roles: salary thresholds and the 2026 localisation phase

Qualification-specific salary conditions

The accounting-professions guide issued under Ministerial Resolution No. 103108, dated 26 January 2025, requires a registered monthly social-insurance contributory wage of at least SAR 6,000 for bachelor’s degree holders or equivalent, and SAR 4,500 for diploma holders or equivalent, for a Saudi accountant to count toward the mandated localisation percentage. A Saudi accountant below the relevant amount is not included in this resolution’s calculation.

The guide also requires professional accreditation from the Saudi accounting professional body, SOCPA; unaccredited accountants do not count. These are conditions for accounting-profession localisation, not a salary floor applied to every Saudi private-sector job. The same wage figures appeared in HRSD’s 2020 accounting announcement, so they should not be presented as a new 2026 salary increase.

The scheduled change from 27 October 2026

The guide’s timetable starts with 40% on 27 October 2025. Its second phase specifies 50% from 27 October 2026 for establishments employing 5 or more workers in the targeted accounting professions—not five employees across the entire business.

The published schedule then specifies 60% from 27 October 2027 and 70% from 27 October 2028 for those establishments. A later phase extends a 30% requirement to establishments with three or four accountants from 27 October 2029. These are the guide’s scheduled phases; confirm whether later ministry decisions affect your establishment before acting.

The guide contains additional scope rules, including a separate reference for accounting firms and the application of higher localisation rates where overlapping decisions require them. Review the listed occupation codes and the guide’s calculation and rounding method, not job titles alone.

Prepare the finance workforce—not only the payroll

Create a verified roster of targeted accounting roles, Saudi and non-Saudi staff, qualifications, professional accreditation and registered contributory wages. Identify salary gaps and recruitment needs together: meeting a wage condition does not by itself meet the required localisation percentage.

Plan any recruitment, training and handover with enough time to protect month-end closing, reporting and payment operations. Keep supporting evidence for each person included in the calculation and ask qualified advisers to confirm the requirements that apply to your business.