What Is the Maktab Amal (Labor Levy)?
The Maktab Amal fee — the labor levy, sometimes called the expat levy — is usually the single biggest part of the Iqama cost, and one of the least understood. This guide explains what the levy is, why it exists, who is legally responsible for paying it, and how it fits into your overall renewal bill.
The Maktab Amal fee is a recurring government levy charged for employing a foreign worker in Saudi Arabia. It is typically the largest component of the Iqama renewal cost and is generally the employer's legal responsibility, not the worker's. The amount can depend on the company's balance of Saudi and foreign employees. It is charged for the period you renew, commonly twelve months.
How much is the Maktab Amal levy? (2026)
The labor levy amount depends on your company's balance of Saudi and non-Saudi staff. These are the official Qiwa figures:
These figures were last checked in May 2026 and are shown as a reference. Government fees can change, and your exact total depends on your situation, so always confirm the precise amount on the official MOI/Absher calculator before paying.
What the Maktab Amal levy is
Maktab Amal translates roughly to 'labor office', and the fee associated with it is a government charge tied to employing expatriate workers. It is part of the Kingdom's labor-market policy, intended to influence the balance between Saudi and foreign workers in the workforce.
For you as a worker, the important thing to understand is that it is a recurring cost attached to your employment and renewed alongside your Iqama. It is separate from the fixed Iqama issuance fee and from dependent fees.
Who is responsible for paying it
Under the Saudi labor system, the Maktab Amal levy is generally the employer's responsibility. Passing this particular cost onto the worker is not permitted, although in practice some workers report being asked to cover it, which is why understanding it matters.
If you are being asked to pay the levy out of your own salary, that is worth questioning. Keep any evidence of deductions or payments, and the matter can be raised through the Ministry of Human Resources.
How it affects your total Iqama cost
Because the levy is usually the biggest single charge, it is the main reason Iqama renewal feels expensive. When you see a large renewal total, the levy is typically the bulk of it, with the issuance fee and any dependent fees on top.
Understanding this breakdown helps you read a renewal bill correctly and confirm that the right party is covering the right costs. For the full picture of all charges, see our guide to Iqama renewal fees.
Frequently asked questions
Is the Maktab Amal fee the same for everyone?
Not necessarily. It can vary depending on factors such as the employer's ratio of Saudi to foreign employees. The official calculator reflects the amount for a given case.
Can the levy be paid in installments?
The government has at times allowed the levy to be paid in quarterly installments rather than as a single annual sum. Availability depends on current rules and the employer's setup.
Should the levy come out of my salary?
Generally no — it is the employer's responsibility. If it is being deducted from your pay, keep records and consider raising it through the labor ministry.
How much does it cost to renew an Iqama in Saudi Arabia?
The total depends on the levy (Maktab Amal), the Iqama issuance fee and any dependent fees. Because amounts change yearly, use the official MOI calculator for your exact figure.
Who pays the Iqama renewal fees?
In most cases the employer or sponsor is responsible for the levy and renewal, but the arrangement can vary by contract. Always confirm with your employer.
What happens if I renew my Iqama late?
Late renewal usually results in a fine, and repeated delays can cause further penalties. It is best to renew before the expiry date shown on your Iqama.