MISA Regulations

MISA Foreign Investment Regulations 2026

MISA Capital Requirements

Foreign License Capital Requirements (2026)

Foreign companies can obtain a MISA license with as little as SAR 25,000 in capital for most license types. Commercial licenses for 100% foreign ownership require SAR 30M in year one.

License Type	Min. Capital	Max Foreign %	Setup Time
Service	SAR 25,000	100%	2–3 wks
Industrial	SAR 25,000	100%	2–4 wks
Agricultural	SAR 25,000	100%	2–4 wks
Mining	SAR 25,000	100%	3–5 wks
Professional	SAR 25,000	100%	2–3 wks
Real Estate	SAR 30M (project)	100%	1–2 days
Commercial (100%)	SAR 30M yr1	100%	3–6 wks
Commercial (75%)	SAR 26.6M	75%	3–6 wks
Entrepreneurial	None	100%	1–2 wks

MISA Application Requirements

Documents Required for MISA License Application

All foreign companies applying for a MISA license must provide certified documents authenticated by the Saudi Embassy in their home country.

Business established outside KSA for more than 1 year
Certified copy of Commercial Registration (home country)
Certified financial statements — previous fiscal year
Board resolution authorising Saudi investment
All documents certified by Saudi Embassy
Arabic translation required for non-Arabic documents
Completed investment proposal/business plan

ZATCA Compliance

ZATCA VAT & E-Invoicing Reference 2026

Saudi VAT Facts

Saudi Arabia VAT — Key Data Points

Saudi Arabia's VAT rate is 15% (raised from 5% in July 2020). Mandatory registration threshold: SAR 375,000 annual taxable supplies.

Parameter	Value
Standard VAT Rate	15% (since July 2020)
Previous Rate	5% (Jan 2018 – Jun 2020)
Mandatory Registration	SAR 375,000 annual supplies
Voluntary Registration	SAR 187,500 annual supplies
Filing Frequency	Monthly (large) / Quarterly (small)
ZATCA Phase 1	Dec 2021 — Generation phase
ZATCA Phase 2 Threshold	SAR 3M annual revenue
Max Non-Compliance Fine	SAR 50,000

ZATCA Phase 2 E-Invoicing

ZATCA Integration Phase — What Businesses Need

ZATCA Phase 2 requires ERP/POS integration with ZATCA's Fatoora platform to transmit e-invoices in real time. Applies to VAT-registered businesses above SAR 3M revenue.

Applies to all VAT-registered businesses above SAR 3M revenue
ERP/POS must integrate with ZATCA Fatoora portal
Invoices transmitted in real time (not batch)
PINT-SA compliant XML format required
UUID and cryptographic stamp on every invoice
Non-compliance fines: up to SAR 50,000
tax it implements ZATCA Phase 2 in Zoho & Odoo

Saudi Labor Law

Labor Law & Nitaqat Reference

Nitaqat Saudisation

Nitaqat Program — Saudi Workforce Quotas

Nitaqat classifies companies as Platinum, Green, Yellow, or Red based on Saudi employee ratio. Your classification controls visa quotas and business operations.

Platinum: Highest Saudisation — preferential visa treatment
Green (High/Mid/Low): Compliant — standard operations
Yellow: Non-compliant — limited new work visa issuance
Red: Severely non-compliant — restricted government services
Quotas vary by sector and company size (5%–45%)
Monitored via Qiwa and MOL government portals

Key Government Portals

Essential Saudi Government Portals for Businesses

Saudi businesses must register on multiple government portals. tax it handles registration and ongoing management of all portals.

Portal	Purpose
Muqeem	Expatriate visa & iqama management
Qiwa	Labor contracts & Nitaqat compliance
GOSI	Social insurance contributions
ZATCA Fatoora	E-invoicing & VAT filing
Absher	Government services & ID management
Etimad	Government procurement & contracting
Aamaly	Commercial Register management

Saudi Vision 2030

Vision 2030 Business Opportunities

Vision 2030 is Saudi Arabia's national transformation program targeting economic diversification. It has created major business opportunities and simplified foreign investment rules.

🏗️

NEOM & Mega Projects

NEOM, Red Sea Project, Qiddiya, and ROSHN create massive vendor and service opportunities. tax it handles vendor registration for all major Saudi mega projects.

🌾

Agricultural Sector

Vision 2030 targets 4.9% CAGR in agriculture. Foreign investors can own 100% of agricultural ventures with SAR 25,000 minimum capital.

⛏️

Mining — Third Pillar

Saudi Arabia's mining sector is Vision 2030's third industrial pillar. The Kingdom holds over SAR 9.4 trillion in untapped mineral resources.

💻

Technology & AI

Saudi Arabia is investing SAR 100B+ in AI and technology. IT service companies qualify for Service Licenses with SAR 25,000 capital.

🏥

Healthcare

Vision 2030 targets 70% private sector contribution to healthcare. Foreign medical companies qualify for Service Licenses with full ownership.

🎓

Education

Private education is a key Vision 2030 priority. Foreign education providers qualify for Service Licenses with 100% ownership.

Knowledge Hub