Based on the Income Tax Law issued by Royal Decree 28/2009,
the Executive Regulation of the Income Tax Law issued by Ministerial Decision 30/2012,
and the approval of the Council of Ministers,
and in pursuance of public interest,
it is hereby decided
Article I
A new clause numbered 4 is hereby added to article 33 of the mentioned Executive Regulation of the Income Tax Law with the following text:
4. Donations paid in cash or given in kind to waqf establishments founded in accordance with the provisions of the Law of Awqaf issued by Royal Decree 65/2000.
Article II
All that is contrary to this decision, or in conflict with its provisions, is hereby repealed.
Article III
This decision must be published in the Official Gazette, and comes into force on the day following the date of its publication.
Issued on: 18 Jumada Al-Awwal 1447
Corresponding to: 9 November 2025
Nasser bin Khamis bin Ali Al-Jashmi
Chairman of the Tax Authority
Published in Official Gazette 1622 issued on 16 November 2025.