The Saudi Arabian RAC market scale in the first half of 2021 is estimated to have decreased by 3.7% year on year. Since the value-added tax (VAT) increased in 2020, the delay in the progress of the projects has been noticeable, especially for government-affiliated projects. Under the influence of the delay, the Saudi Arabian commercial air conditioner market in the first half of 2021 has fallen slightly compared with the RAC market.