Fiscal year 2026 · Books, stationery and computers · اثنا عشر/7
الخط على القماش والخشب والنحاس
Fixed amount by category
Computation method Fiscal year 2026
الضوابط السنوية لسنة 2026 التقديرية — المهن والأعمال التجارية
Annual income is estimated as a fixed amount by the activity category (A, B, C, D) set by the branch according to location and size. The modifiers then apply: director's adjustment, geographic reduction, months active and multiple sources.
- Table amounts
- Category أ: 8,000,000Category ب: 7,000,000
- Source kind
- Absolute (eligible for reductions)
- Reference
- قرار المجلس الوزاري للاقتصاد رقم 26095 ق في 2026/3/15
Activity inputs
The category depends on location and size of activity (A is highest).
12 / 12
Personal details for allowance
Counts toward the brackets without reduction; its withheld tax is credited.