Key Saudi decisions for 2026: Property ownership, taxes, and salaries

As 2026 approaches, Saudi Arabia is preparing to launch a new phase of legislative and economic transformations that are central to the goals of Vision 2030. This package of decisions, which will take effect in January 2026, is not merely a set of regulatory measures, but rather reflects a maturing legislative environment aimed at enhancing global competitiveness, improving quality of life, and guaranteeing the rights of all parties in the labor market.

A qualitative leap in real estate investment: foreign ownership

In a move considered economically significant, the system allowing non-Saudis to own real estate has come into effect, ushering in a new era of investment openness. The updated system permits foreign individuals and companies to own various types of real estate (residential, commercial, and industrial) in most regions of the Kingdom, while taking into account the unique geographical characteristics of the holy cities of Mecca and Medina.

Expected economic impact:

• Attracting capital: The decision will attract foreign direct investment, enhancing the Kingdom’s position as a safe and stable destination for global capital.
• Revitalizing the construction sector: The real estate market is expected to witness a significant increase in demand, which will motivate real estate developers to launch quality projects that meet global standards.
• Economic diversification: This decision contributes to reducing dependence on oil by boosting non-oil revenues and supporting the gross domestic product.

Amending the tax on sweetened beverages: Towards a healthier society

As part of the "Quality of Life" program, the new selective tax mechanism for sweetened beverages will be implemented starting in 2026. The shift from a fixed rate (50%) to a tiered, volumetric model based on the amount of sugar per 100 ml represents a smart development in health policies.

This amendment not only aims to increase revenues, but also puts positive pressure on manufacturers to reformulate their products and reduce sugar content, which directly contributes to combating chronic diseases such as diabetes and obesity, and alleviates the future burden on the health sector.

Digital transformation and rights protection: Labor salaries and national address

In terms of regulating the labor market, paying domestic workers' salaries electronically through official channels such as the "Musaned" platform and digital wallets will become mandatory. This decision is a cornerstone in protecting the rights of both workers and employers, as it ensures financial transparency, provides official documentation that reduces labor disputes, and eliminates undocumented cash transactions.

In parallel, and to enhance the efficiency of logistics services, which are the lifeblood of e-commerce, no postal shipments will be accepted without a precise national address. This measure will support the rapid growth of the e-commerce sector in the Kingdom, resolve the problem of delayed or lost shipments, improve the efficiency of supply chains, and enhance the end-consumer experience.

These decisions collectively confirm that 2026 will be a pivotal year in Saudi Arabia’s development journey, as economic, health and social legislation is integrated to build a sustainable and prosperous future.