By the grace of Almighty God,
We, Saud bin Abdulaziz Al Saud, King of the Kingdom of Saudi Arabia,
In view of the necessity of temporarily strengthening the means of national defense due to current international circumstances, and the need for all our Saudi subjects, as well as non‑Saudis who are treated as Saudis, to contribute to this effort,
And after reviewing the Council of Ministers’ Resolution No. 32 dated 1/3/1376 AH, and in light of our desire to contribute personally to this levy in addition to what has been approved by the Council of Ministers,
We hereby decree the following:
Article One – A temporary levy shall be established under the name “Jihad Levy.” Its proceeds shall be allocated to the State budget and to national defense purposes. This levy shall apply to our personal allocations as prescribed in the budget, to all Saudis, and to non‑Saudis who are treated as Saudis and have been granted the right to reside and work in the Kingdom.
Workers who are paid daily or weekly wages are exempt, provided that the total monthly earnings of any such worker do not exceed two hundred Saudi riyals.
Article Two – The levy shall apply to employees, workers, and others who receive their salaries or wages daily, weekly, monthly, semi‑annually, or annually, provided that the total daily or weekly wage exceeds two hundred Saudi riyals per month. It shall also apply to anyone receiving allocations from the State Treasury, according to the following rates:
- 3% on any amount not exceeding a monthly total of 400 riyals.
- 4% on any monthly total from 401 to 1,000 riyals.
- 5% on any monthly total from 1,001 to 6,000 riyals.
- 6% on any monthly total from 6,001 to 12,000 riyals.
- 7% on any monthly total of 12,001 riyals and above.
Article Three – Business owners who receive salaries or wages from their establishments or enterprises, and capital owners who do not manage any business, shall be assigned equivalent salaries or wages comparable to those of individuals performing similar work. This shall be determined by the Department of Zakat and Income Tax, and the levy shall be collected from them on this basis monthly. Each of them shall have the right to appeal the assessment of wages or salaries in accordance with the procedures set forth in the Income Tax Law.