1. Statutory Framework of the Saudi Expatriate Dependent Levy
The expatriate dependent fee (statutorily designated as Al-Mukaabil Al-Maali li-l-Muraafiqeen) was instituted pursuant to Council of Ministers resolutions within the comprehensive Saudi Fiscal Balance Program (Tawaazun Al-Maali). First phased into the regulatory ecosystem in July 2017 at an initial tariff of 100 SAR per month per dependent, the statutory rate escalated progressively each Gregorian fiscal cycle by 100 SAR per month until reaching its statutory ceiling of 400 SAR per month (4,800 SAR per calendar year) per dependent in July 2020.
Administered jointly by the Ministry of Interior through the General Directorate of Passports (Jawazat) and the Ministry of Human Resources and Social Development (MHRSD), the dependent fee applies to every non-Saudi expatriate residing in the Kingdom under employment sponsorship who sponsors first-degree relatives under an Iqama residence permit. Eligible dependents encompass lawful spouses, biological and adopted dependent children, parents, and parents-in-law where formal dependency approval has been granted.
2. Flexible Quarterly Iqama Renewal Mechanics
In accordance with the regulatory reforms enacted by the Saudi Council of Ministers regarding the issuance and renewal of residency permits linked to work licenses, the historical requirement to renew residency permits on a mandatory twelve-month cycle was superseded by a flexible, staggered installment framework. Employers and individual expatriates are statutorily empowered to process Iqama renewals across four distinct operational durations:
- Three Months (Quarterly Renewal): 1,200 SAR per dependent plus 162.50 SAR pro-rated Jawazat card fee.
- Six Months (Semi-Annual Renewal): 2,400 SAR per dependent plus 325.00 SAR pro-rated Jawazat card fee.
- Nine Months (Three-Quarter Renewal): 3,600 SAR per dependent plus 487.50 SAR pro-rated Jawazat card fee.
- Twelve Months (Full Annual Renewal): 4,800 SAR per dependent plus 650.00 SAR full annual Jawazat card fee.
This flexible payment mechanism prevents severe liquidity crunches for expatriate families by allowing sponsors to distribute substantial financial outlays across quarterly payroll disbursements rather than executing massive annual cash transfers.
3. Maktab Amal Work Permit Financial Levies (Iqama Levy)
It is essential to distinguish between the personal dependent fee paid by the expatriate head of household and the corporate commercial levy (Al-Mukaabil Al-Maali li-Ruqas Al-Amal) administered by Maktab Amal. Under Article 40 of the Saudi Labour Law, employers bear the statutory responsibility for hiring charges, residency permit issuance, and work license renewals for their commercial personnel.
The commercial levy tariff is benchmarked against the establishment's Saudization quotient (Nitaqat tier) under two distinct legal schedules:
- Expatriate Workforce Exceeds Saudi Nationals: The statutory tariff is fixed at 800 SAR per month (9,600 SAR annually) per excess expatriate employee.
- Expatriate Workforce Equal to or Less Than Saudi Nationals: The statutory tariff is fixed at 700 SAR per month (8,400 SAR annually) per expatriate employee within the compliant ratio.
4. Legal Exemptions and Statutory Exceptions
While the dependent levy applies universally across the private sector workforce, statutory royal decrees and ministerial directives establish specific protected categories that are legally exempt from paying the Mukaabil Maali:
- Foreign non-Saudi wives of Saudi citizens (holding formal marriage certificates registered with the Ministry of Justice).
- Foreign non-Saudi mothers of Saudi citizens who are widowed or divorced from a Saudi spouse.
- Children born to a Saudi mother and a non-Saudi father.
- Domestic service personnel under individual sponsorship (such as domestic drivers, private housemaids, and home cooks) up to a statutory threshold of four workers per household.
- Citizens of fellow member states of the Gulf Cooperation Council (UAE, Kuwait, Qatar, Oman, and Bahrain) who enjoy reciprocal free movement and establishment rights under the GCC Economic Agreement.
5. Newborn Registration Protocols and Grace Periods
When an expatriate family welcomes a newborn infant within the territorial borders of the Kingdom of Saudi Arabia, the sponsor must register the birth through the Ministry of Health and the Civil Status authority (Ahwal Madaniyya) within a statutory window of thirty days. Jawazat provides a ninety-day grace period from the date of birth to formally add the newborn infant to the mother's or father's Iqama without incurring administrative fines.
The dependent fee for a newborn infant is calculated prospectively from the date of birth through the unexpired duration of the sponsoring parent's active Iqama. Failure to complete registration within the ninety-day statutory window triggers an administrative delay penalty of 1,000 SAR under Article 55 of the Passports Law.
Summary of Statutory Sadad Payment Codes
To successfully disburse dependent fees, expatriates must utilize Saudi online banking platforms or electronic ATM portals through the official Government Payments tab:
- Biller Code 023 (Alien Control / Associate Fees): Used for paying dependent fees before executing visa renewals or exit-reentry transactions.
- Biller Code 013 (Ministry of Interior / Passports): Used for standard Iqama issuance, renewal, and replacement card charges.
- Biller Code 050 (Ministry of Human Resources): Used for corporate commercial work license fees (Maktab Amal Sadad numbers generated through Qiwa).
Frequently Asked Questions: Saudi Dependent Fees & Iqama Levies
How much is the Saudi dependent fee per month in 2026?
Can Saudi dependent fees be paid in quarterly installments?
Who is legally exempt from the Saudi dependent fee?
Are Saudi dependent fees refundable if a family exits on a final exit visa?
What is the difference between Maktab Amal levy and dependent fees?
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