Law of Saudi ArabiaModule 8
Business, criminal justice and specialised law: companies and foreign investment, commercial and Islamic finance, employment and social insurance, taxation, criminal law and procedure, and intellectual property, digital, environmental and international law
A person who does business in the Kingdom meets a modern legal framework laid over an Islamic base. The Companies Law (in force since 2023) offers familiar corporate forms; the Investment Law and the Ministry of Investment license foreign investors; the Saudi Central Bank regulates banks, including a large Islamic finance sector; labour, tax, procurement and professional rules apply on top; and the courts, the Board of Grievances and arbitration resolve disputes. Criminal law is different from most systems: it rests on Sharia, with a small set of fixed offences (hudud), retaliation and compensation for offences against the person (qisas and diyah) and a large field of discretionary offences (ta’zir) that statutes increasingly define, together with special laws on cybercrime, terrorism, narcotics and corruption. It is not accurate to describe criminal law as one uniform code, and a foreigner must treat conduct that is lawful at home with care. This module gives the map, not the current figures: fees, rates, thresholds and ratios change often and must be checked on the official site of the relevant authority.
This course explains the law of Saudi Arabia, not US law. Rules that look the same elsewhere may be different.
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See what is included in the Courses & AI Lab Pass →General education on the law of the Kingdom of Saudi Arabia, using invented people and businesses. It states laws and procedures in simplified form and is not legal advice. The law and its practice change, and every case turns on its facts, the current regulations and the authority concerned. It does not offer legal representation or a legal opinion on any case. Consult a lawyer licensed in the Kingdom for any real matter.
This course was written on 6 November 2026. To the best of our knowledge, it describes the law of Saudi Arabia as it stood on that date. Laws change, and we may have missed or misunderstood something. If you notice a change, or have other information, please do not hesitate to contact us: we will review it and update the course. We do not claim to be the final source of the law.
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