14 core laws, 2,087articles of the Kingdom’s investor-facing law—in English, article by article.
Laws & regulations
The Saudi civil code — contracts and obligations (Royal Decree M/191, 2023).
280 articlesFormation, governance, and forms of companies.
245 articlesEmployment contracts, wages, termination, and Saudization.
241 articlesHow civil cases are filed and heard.
129 articlesRules of proof in Saudi proceedings.
96 articlesHow commercial disputes are heard and resolved.
81 articlesCorporate income tax, permanent establishments, and withholding.
78 articlesThe real-estate register and the rights it records.
67 articlesSecurities, the exchange, disclosure, and market conduct.
46 articlesCreating and enforcing mortgages over real property.
42 articlesLicensing and conduct of lawyers in the Kingdom.
37 articlesThe 2024 foreign-investment regime.
9 articlesWhen and how foreign investors and residents may own property.
Guides & reference