Economic Substance Requirements Regulations of Special Economic Zones
Economic Cities and Special Zones Authority
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Economic Substance Requirements Regulations of Special Economic Zones
لائحة المتطلبات الاقتصادية الفعلية للمناطق الاقتصادية الخاصة
Economic Cities and Special Zones Authority · ECZA · 13 obligations · Updated September 4, 2026
| # | Ref | Obligation (EN) | الالتزام (AR) | Applies if | Frequency | Status |
|---|---|---|---|---|---|---|
| 1 | Art 4(A)(1) | The Licensed Entity must have adequate premises and assets that are suitable for conducting his Qualified Activities in the Zone. | أن يكون لدى المنشأة المرخصة المكان المناسب والأصول المناسبة لممارسة الأنشطة المؤهلة في المنطقة. | always | annual, beginning with the first Financial Year in which Qualified Activities are carried out | |
| 2 | Art 4(A)(2) | The Licensed Entity must employ an adequate number of full-time employees who are physically present in the Zone during the Financial Year, in proportion to the Qualified Activities, including personnel with an employment contract with companies contracting with the Licensed Entity. | أن يعمل لدى المنشأة المرخصة عدد كاف من الموظفين المتفرغين خلال السنة المالية (المتواجدين فعليا في المنطقة)، وذلك بما يتناسب مع الأنشطة المؤهلة، ويشمل ذلك الموظفين العاملين بمقتضى عقد توظيف لدى الشركات المتعاقدة مع المنشأة المرخصة. | always | annual, beginning with the first Financial Year in which Qualified Activities are carried out | |
| 3 | Art 4(A)(3) | The Licensed Entity must incur operational expenditures in the Zone commensurate with the nature of the Qualified Activities carried out. | أن تتكبد المنشأة المرخصة مصاريف تشغيلية في المنطقة، بما يتناسب مع طبيعة الأنشطة المؤهلة التي يتم ممارستها. | always | annual, beginning with the first Financial Year in which Qualified Activities are carried out | |
| 4 | Art 4(A)(4) | The Qualified Activities of the Licensed Entity must be directed and managed from within the Zone. | أن يتم توجيه وإدارة الأنشطة المؤهلة التي تمارسها المنشأة المرخصة من داخل المنطقة. | always | annual, beginning with the first Financial Year in which Qualified Activities are carried out | |
| 5 | Art 4(A)(4)(a) | Without prejudice subparagraph (1) of item (B) of this Article, the Licensed Entity must have at least one of the directors responsible for managing the Qualified Activities residing in the Kingdom. | مع مراعاة ما ورد ضمن الفقرة الفرعية (1) من الفقرة (ب) من هذه المادة، يشترط أن يكون لدى المنشأة المرخصة مدير واحد -كحد أدنى- من المدراء القائمين على إدارة الأنشطة المؤهلة مقيما في المملكة. | always | annual, beginning with the first Financial Year in which Qualified Activities are carried out | |
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