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On 10 November 2024, the Saudi Ministry of Human Resources and Social Development published a new Regulation on Temporary Work Visas (TWVs) and Temporary Work Visas for Hajj and Umrah Services in the Official Gazette. While the official date of implementation of the Regulation is 180 days after its publication (i.e., 10 April 2025), many of its provisions are already being applied in practice. The Regulation replaces the Regulation on TWVs and Seasonal Work Visas (i.e., Resolution No. 497 dated 2 July 2015) and cancels all contradictory provisions.
A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.