{"id":17439,"date":"2024-05-31T09:52:01","date_gmt":"2024-05-31T09:52:01","guid":{"rendered":"https:\/\/creationbcgroup.com\/?page_id=17439"},"modified":"2025-02-25T18:59:18","modified_gmt":"2025-02-25T18:59:18","slug":"property-transfer-tax","status":"publish","type":"page","link":"https:\/\/creationbcgroup.com\/en-sa\/tax-consultants\/property-transfer-tax\/","title":{"rendered":"Property Transfer Tax"},"content":{"rendered":"<p>[vc_row][vc_column]\n\t\t\t<!-- START property transfer tax REVOLUTION SLIDER 6.6.18 --><p class=\"rs-p-wp-fix\"><\/p>\n\t\t\t<rs-module-wrap id=\"rev_slider_78_1_wrapper\" data-source=\"gallery\" style=\"visibility:hidden;background:transparent;padding:0;margin:0px auto;margin-top:0;margin-bottom:0;\">\n\t\t\t\t<rs-module id=\"rev_slider_78_1\" style=\"\" data-version=\"6.6.18\">\n\t\t\t\t\t<rs-slides style=\"overflow: hidden; position: absolute;\">\n\t\t\t\t\t\t<rs-slide style=\"position: absolute;\" data-key=\"rs-131\" data-title=\"Slide\" data-anim=\"ms:600;\" data-in=\"o:0;\" data-out=\"a:false;\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"\/\/creationbcgroup.com\/wp-content\/plugins\/revslider\/public\/assets\/assets\/dummy.png\" alt=\"property transfer tax services in saudi arabia\" title=\"property transfer tax services in saudi arabia\" width=\"1600\" height=\"800\" class=\"rev-slidebg tp-rs-img rs-lazyload\" data-lazyload=\"\/\/creationbcgroup.com\/wp-content\/uploads\/2024\/05\/property-transfer-tax-services-in-saudi-arabia.jpg\" data-no-retina>\n<!--\n\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\tid=\"slider-78-slide-131-layer-6\" \n\t\t\t\t\t\t\t\tdata-type=\"text\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"y:m;\"\n\t\t\t\t\t\t\t\tdata-text=\"l:22;a:inherit;\"\n\t\t\t\t\t\t\t\tdata-wrpid=\"bannerBgWrapper1\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;sR:5700;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:5;font-family:'Open Sans';\"\n\t\t\t\t\t\t\t><div class=\"bannerBg\">\n\t<div class=\"container\">\n\t<p>PROPERTY TRANSFER<br\/> TAX SERVICES IN <br>SAUDI ARABIA<\/p>\n\t<a href=\"\/en-sa\/contact-us\/\">EXPERT CONSULTATION <\/a><\/div>\n<\/div> \n\t\t\t\t\t\t\t<\/rs-layer><!--\n-->\t\t\t\t\t\t<\/rs-slide>\n\t\t\t\t\t<\/rs-slides>\n\t\t\t\t<\/rs-module>\n\t\t\t\t<script>\n\t\t\t\t\tsetREVStartSize({c: 'rev_slider_78_1',rl:[1240,1024,1024,480],el:[570,500,500,720],gw:[1240,1024,1024,480],gh:[570,500,500,300],type:'standard',justify:'',layout:'fullwidth',mh:\"0\"});if (window.RS_MODULES!==undefined && window.RS_MODULES.modules!==undefined && window.RS_MODULES.modules[\"revslider781\"]!==undefined) {window.RS_MODULES.modules[\"revslider781\"].once = false;window.revapi78 = undefined;if (window.RS_MODULES.checkMinimal!==undefined) window.RS_MODULES.checkMinimal()}\n\t\t\t\t<\/script>\n\t\t\t<\/rs-module-wrap>\n\t\t\t<!-- END REVOLUTION SLIDER -->\n[\/vc_column][\/vc_row][vc_row content_placement=&#8221;middle&#8221; el_class=&#8221;padding-tb-70&#8243;][vc_column width=&#8221;1\/3&#8243;][vc_custom_heading text=&#8221;WHAT IS PROPERTY<br \/>\nTRANSFER TAX<br \/>\nIN SAUDI ARABIA?&#8221; font_container=&#8221;tag:h1|font_size:36px|text_align:left|color:%230f0d12|line_height:45px&#8221; use_theme_fonts=&#8221;yes&#8221; css_animation=&#8221;fadeInLeft&#8221;][\/vc_column][vc_column width=&#8221;2\/3&#8243; el_class=&#8221;about-us-right&#8221;][vc_column_text css_animation=&#8221;fadeInRight&#8221;]Our Property Transfer Tax services in Saudi Arabia are part of our <a href=\"https:\/\/creationbcgroup.com\/en-sa\/tax-consultants\/\">tax consultancy services in Saudi Arabia<\/a>.<\/p>\n<p>The Property Transfer Tax, also known as the Real Estate Transactions Tax, was established by Royal Decree No. (A\/84) on 14 Safar 1442 A.H. (2020). This tax aims to support citizens and licensed real estate developers.<\/p>\n<p>Effective from Sunday, 17 Safar 1442 A.H., the sale of real estate is exempt from the 15% Value-Added Tax (VAT).\u00a0 Instead, a Real Estate Transactions Tax of 5% is imposed on the value of the property.<\/p>\n<p><strong>KEY DETAILS:<\/strong><\/p>\n<ul>\n<li aria-level=\"1\">Royal Decree: No. (A\/84)<\/li>\n<li aria-level=\"1\">Date Established: 14 Safar 1442 A.H. (2020)<\/li>\n<li aria-level=\"1\">Effective Date: Sunday, 17 Safar 1442 A.H.<\/li>\n<li aria-level=\"1\">VAT Exemption: Sale of real estate is exempt from 15% VAT.<\/li>\n<li aria-level=\"1\">Tax Rate: 5% Real Estate Transactions Tax on property value.<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row title=&#8221;BOOK A FREE CONSULTATION&#8221; style=&#8221;3d&#8221; gradient_color_1=&#8221;turquoise&#8221; gradient_color_2=&#8221;blue&#8221; gradient_custom_color_1=&#8221;#dd3333&#8243; gradient_custom_color_2=&#8221;#eeee22&#8243; gradient_text_color=&#8221;#ffffff&#8221; custom_background=&#8221;#ededed&#8221; custom_text=&#8221;#666666&#8243; outline_custom_color=&#8221;#666666&#8243; outline_custom_hover_background=&#8221;#666666&#8243; outline_custom_hover_text=&#8221;#ffffff&#8221; shape=&#8221;rounded&#8221; color=&#8221;grey&#8221; size=&#8221;md&#8221; align=&#8221;center&#8221; button_block=&#8221;&#8221; add_icon=&#8221;true&#8221; i_align=&#8221;right&#8221; i_type=&#8221;typicons&#8221; i_icon_fontawesome=&#8221;fas fa-adjust&#8221; i_icon_openiconic=&#8221;vc-oi vc-oi-dial&#8221; i_icon_typicons=&#8221;typcn typcn-chevron-right&#8221; i_icon_entypo=&#8221;entypo-icon entypo-icon-note&#8221; i_icon_linecons=&#8221;vc_li vc_li-heart&#8221; i_icon_monosocial=&#8221;vc-mono vc-mono-fivehundredpx&#8221; i_icon_material=&#8221;vc-material vc-material-cake&#8221; i_icon_pixelicons=&#8221;vc_pixel_icon vc_pixel_icon-alert&#8221; custom_onclick=&#8221;&#8221; link=&#8221;url:%2Fcontact-us%2F&#8221; custom_onclick_code=&#8221;&#8221;][vc_column][vc_btn title=&#8221;BOOK A FREE CONSULTATION&#8221; style=&#8221;3d&#8221; align=&#8221;center&#8221; i_align=&#8221;right&#8221; i_type=&#8221;typicons&#8221; i_icon_typicons=&#8221;typcn typcn-chevron-right&#8221; add_icon=&#8221;true&#8221; link=&#8221;url:%2Fen-sa%2Fcontact-us%2F&#8221;][vc_row_inner][vc_column_inner][vc_column_text]<\/p>\n<h2 style=\"text-align: center;\">IMPORTANCE OF PROPERTY TRANSFER TAX IN SAUDI ARABIA<\/h2>\n<p>Understanding the meaning of Property Transfer Tax (PTT), also known as Real Estate Transactions Tax (RETT), in Saudi Arabia is key for both individuals and businesses involved in property transactions. <strong>Here is why Property Transfer Tax matters:<\/strong><\/p>\n<ul>\n<li aria-level=\"1\"><strong>Promoting Home Ownership:<\/strong> The Kingdom aims to increase the percentage of Saudi citizens&#8217; home ownership. Property Transfer Tax contributes to this goal by making housing more accessible and facilitating house ownership.<\/li>\n<li aria-level=\"1\"><strong>Enhanced Transparency: <\/strong>Property Transfer Tax\u00a0encourages the formalization of property transactions, leading to greater transparency in the real estate market. This increased transparency benefits buyers, sellers, and regulators alike.<\/li>\n<li aria-level=\"1\"><strong>Price Sensitivity Consideration:<\/strong> Businesses operating in the real estate sector take Property Transfer Tax into account when determining sale prices. This consideration influences property valuations, ensuring that prices align with market dynamics and tax obligations.<\/li>\n<li aria-level=\"1\"><strong>Impact on Investment Patterns:<\/strong> Property Transfer Tax can influence investment patterns by directing investors toward specific property types or market segments. Exemptions and prevailing market conditions drive investment decisions, shaping overall investment trends.<\/li>\n<\/ul>\n<p>Understanding the implications of Property Transfer Tax is vital for understanding the real estate market in Saudi Arabia effectively. By staying informed about tax regulations and their impact, individuals and businesses can make informed decisions regarding property transactions.<\/p>\n<p>&nbsp;<\/p>\n<h2 style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00a0<\/span>EFFECTS OF PROPERTY TRANSFER TAX IN SAUDI ARABIA<\/h2>\n<p>Understanding the effects of Property Transfer Tax (PTT), also known as Real Estate Transactions Tax (RETT), is crucial for managing the real estate market in Saudi Arabia. <strong>Here are some key effects to consider:<\/strong><\/p>\n<ul>\n<li aria-level=\"1\"><strong>Impact on property prices: <\/strong>PTT can influence property prices by adding an additional cost burden on buyers. The introduction of RETT in October 2020, levied at 5%, has replaced the previous Value-Added Tax (VAT) rate of 15%. While the apparent tax rate seems reduced, the inability of taxpayers to adjust input tax on purchases may lead to an increase in housing costs. However, this also provides opportunities for better tax planning.<\/li>\n<li aria-level=\"1\"><strong>Effects on real estate investment:<\/strong> The implementation of RETT has significant implications for real estate investment in Saudi Arabia. Investors need to consider the impact of the tax on investment decisions and property valuations. Certain exemptions, such as the Saudi government&#8217;s initiative to bear the tax burden on the first SAR 1 million of Saudi Nationals&#8217; first home purchase, may mitigate the overall impact.<\/li>\n<\/ul>\n<p>The real estate sector plays a vital role in the Saudi economy and is a key focus area of the Saudi Vision 2030 initiative. Understanding the effects of PTT is essential for stakeholders in the real estate industry to make informed decisions and mange regulatory changes effectively.<\/p>\n<p>&nbsp;<\/p>\n<h2 style=\"text-align: center;\">WHAT ARE THE LEGAL REQUIREMENTS FOR PROPERTY TRANSFER TAX IN SAUDI ARABIA?<\/h2>\n<p>The Real Estate Transactions Tax (RETT) in Saudi Arabia is a tax imposed at a rate of 5% on all real estate transactions. <strong>Below are the key legal requirements:<\/strong>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_raw_html css=&#8221;.vc_custom_1717147258109{margin-top: -10px !important;}&#8221;]%3Cstyle%20type%3D%22text%2Fcss%22%3E%40media%20screen%20and%20%28max-width%3A%20767px%29%20%7B.tg%20%7Bwidth%3A%20auto%20%21important%3B%7D.tg%20col%20%7Bwidth%3A%20auto%20%21important%3B%7D.tg-wrap%20%7Boverflow-x%3A%20auto%3B-webkit-overflow-scrolling%3A%20touch%3B%7D%7D%3C%2Fstyle%3E%0A%3Cdiv%20class%3D%22tg-wrap%22%3E%3Ctable%20style%3D%22border-collapse%3Acollapse%3Bborder-spacing%3A0%3Btable-layout%3A%20fixed%3B%20width%3A%201139px%22%20class%3D%22tg%22%3E%3Ccolgroup%3E%3Ccol%20style%3D%22width%3A%20306px%22%3E%3Ccol%20style%3D%22width%3A%20833px%22%3E%3C%2Fcolgroup%3E%0A%3Cthead%3E%3Ctr%3E%3Cth%20style%3D%22background-color%3A%23039c7f%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bcolor%3A%23ffffff%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Bfont-weight%3Abold%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Acenter%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-weight%3A700%3Bfont-style%3Anormal%3Btext-decoration%3Anone%22%3EASPECT%3C%2Fspan%3E%3C%2Fth%3E%3Cth%20style%3D%22background-color%3A%23039c7f%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bcolor%3A%23ffffff%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Bfont-weight%3Abold%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Acenter%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-weight%3A700%3Bfont-style%3Anormal%3Btext-decoration%3Anone%22%3EDETAILS%3C%2Fspan%3E%3C%2Fth%3E%3C%2Ftr%3E%3C%2Fthead%3E%0A%3Ctbody%3E%0A%3Ctr%3E%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Bfont-weight%3Abold%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cbr%3E%3Cbr%3E%3Cspan%20style%3D%22font-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3EAPPLICABLE%20TRANSACTIONS%3C%2Fspan%3E%3C%2Ftd%3E%0A%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bcolor%3A%230D0D0D%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Bfont-weight%3Abold%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-weight%3A700%3Bfont-style%3Anormal%22%3E%E2%80%A2%20%3C%2Fspan%3ESal%3Cspan%20style%3D%22font-weight%3Abold%22%3Ee%3C%2Fspan%3E%3A%20%3Cspan%20style%3D%22font-weight%3A400%22%3EAny%20sale%20of%20real%20estate.%20%3C%2Fspan%3E%3Cbr%3E%3Cspan%20style%3D%22font-weight%3A700%3Bfont-style%3Anormal%22%3E%E2%80%A2%20%3C%2Fspan%3EBequest%3A%20%3Cspan%20style%3D%22font-weight%3A400%22%3ETransferring%20property%20through%20a%20will.%20%3C%2Fspan%3E%3Cbr%3E%3Cspan%20style%3D%22font-weight%3A700%3Bfont-style%3Anormal%22%3E%E2%80%A2%20%3C%2Fspan%3EFinancial%20Leasing%3A%20%3Cspan%20style%3D%22font-weight%3A400%22%3ELeasing%20arrangements%20with%20a%20purchase%20option.%20%3C%2Fspan%3E%3Cbr%3E%3Cspan%20style%3D%22font-weight%3A700%3Bfont-style%3Anormal%22%3E%E2%80%A2%20%3C%2Fspan%3ELease-to-Own%20Process%3A%20%3Cspan%20style%3D%22font-weight%3A400%22%3EContracts%20where%20the%20property%20is%20leased%20with%20an%20option%20to%20own.%20%3C%2Fspan%3E%3Cbr%3E%3Cspan%20style%3D%22font-weight%3A700%3Bfont-style%3Anormal%22%3E%E2%80%A2%20%3C%2Fspan%3ELong-term%20Usufruct%20Contracts%3A%20%3Cspan%20style%3D%22font-weight%3A400%22%3EAgreements%20lasting%20more%20than%2050%20years.%3C%2Fspan%3E%3Cbr%3E%3C%2Ftd%3E%0A%3C%2Ftr%3E%0A%3Ctr%3E%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Bfont-weight%3Abold%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3ECALCULATION%20OF%20RETT%3C%2Fspan%3E%3C%2Ftd%3E%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bcolor%3A%230D0D0D%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-weight%3A700%3Bfont-style%3Anormal%22%3E%E2%80%A2%20%3C%2Fspan%3E%3Cspan%20style%3D%22background-color%3Atransparent%22%3ERETT%20is%20calculated%20based%20on%20the%20price%20agreed%20upon%20between%20the%20seller%20and%20the%20buyer.%20%3C%2Fspan%3E%3Cbr%3E%3Cspan%20style%3D%22font-weight%3A700%3Bfont-style%3Anormal%22%3E%E2%80%A2%20%3C%2Fspan%3E%3Cspan%20style%3D%22background-color%3Atransparent%22%3EThe%20tax%20amount%20should%20not%20be%20less%20than%20the%20fair%20market%20value%20of%20the%20property%20at%20the%20time%20of%20the%20transaction.%3C%2Fspan%3E%3C%2Ftd%3E%0A%3C%2Ftr%3E%0A%3Ctr%3E%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Bfont-weight%3Abold%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3EPAYMENT%20OBLIGATIONS%3C%2Fspan%3E%3C%2Ftd%3E%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bcolor%3A%230D0D0D%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-weight%3A700%3Bfont-style%3Anormal%22%3E%E2%80%A2%20%3C%2Fspan%3E%3Cspan%20style%3D%22background-color%3Atransparent%22%3EThe%20seller%20is%20responsible%20for%20paying%20RETT%20before%20or%20during%20the%20conveyance%20process.%3C%2Fspan%3E%3C%2Ftd%3E%3C%2Ftr%3E%0A%3Ctr%3E%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Bfont-weight%3Abold%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cbr%3E%3Cspan%20style%3D%22font-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3ESCOPE%20OF%20APPLICATION%3C%2Fspan%3E%3C%2Ftd%3E%0A%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bcolor%3A%230D0D0D%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-weight%3A700%3Bfont-style%3Anormal%22%3E%E2%80%A2%20%3C%2Fspan%3E%3Cspan%20style%3D%22background-color%3Atransparent%22%3EAll%20types%20of%20real%20estate%20are%20subject%20to%20RETT%2C%20regardless%20of%20their%20status%2C%20nature%2C%20or%20usage%20at%20the%20time%20of%20disposal.%20%3C%2Fspan%3E%3Cbr%3E%3Cspan%20style%3D%22font-weight%3A700%3Bfont-style%3Anormal%22%3E%E2%80%A2%20%3C%2Fspan%3E%3Cspan%20style%3D%22background-color%3Atransparent%22%3EThis%20includes%20lands%20and%20any%20constructions%20or%20buildings%20on%20them%2C%20whether%20developed%20or%20not.%20%3C%2Fspan%3E%3Cbr%3E%3Cspan%20style%3D%22font-weight%3A700%3Bfont-style%3Anormal%22%3E%E2%80%A2%20%3C%2Fspan%3E%3Cspan%20style%3D%22background-color%3Atransparent%22%3EThe%20tax%20applies%20to%20the%20full%20or%20partial%20transfer%20of%20subdivided%2C%20common%2C%20residential%20units%2C%20or%20other%20types%20of%20real%20estate.%3C%2Fspan%3E%3C%2Ftd%3E%3C%2Ftr%3E%0A%3C%2Ftbody%3E%3C%2Ftable%3E%3C%2Fdiv%3E[\/vc_raw_html][vc_column_text]<span style=\"font-weight: 400;\">The RETT regulations ensure that all real estate transactions are formalized and that the tax is calculated fairly, based on market values. These requirements are essential for ensuring transparency and compliance in the real estate market.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2 style=\"text-align: center;\">CALCULATION &amp; PAYMENT OF PROPERTY TRANSFER TAX IN SAUDI ARABIA<\/h2>\n<p>Understanding property transfer tax in Saudi Arabia is necessary for anyone involved in real estate transactions. Here is a detailed look at the factors influencing the calculation of this tax and how it is imposed.<\/p>\n<h3 style=\"text-align: center;\"><span style=\"color: #039c7f;\">FACTORS INFLUENCING THE CALCULATION OF PROPERTY TRANSFER TAX<\/span><\/h3>\n<p><strong>Several factors determine the calculation of property transfer tax:<\/strong><\/p>\n<ul>\n<li aria-level=\"1\"><strong>Nature of Transaction:<\/strong> Different rules apply based on whether the transaction is a gift, endowment, residential sale, commercial sale, or lease finance.<\/li>\n<li aria-level=\"1\"><strong>Location of Property:<\/strong> The property\u2019s location can affect the tax calculation.<\/li>\n<li aria-level=\"1\"><strong>Residency Status:<\/strong> Whether you are a resident or non-resident can influence tax obligations.<\/li>\n<li aria-level=\"1\"><strong>Government Burden Sharing Scheme:<\/strong> Eligibility for the Saudi government burden-sharing scheme for Saudi nationals&#8217; first homes impacts tax calculations.<\/li>\n<li aria-level=\"1\"><strong>Sale Price:<\/strong> The agreed sale price between buyer and seller and its compliance with reasonable value are critical factors.<\/li>\n<li aria-level=\"1\"><strong>Fair Market Value: <\/strong>The sale price&#8217;s linkage to the fair market value is essential for accurate tax assessment.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3 style=\"text-align: center;\"><span style=\"color: #039c7f;\">CALCULATION OF THE TAX RATE FOR DIFFERENT TYPES OF PROPERTY TRANSFERS<\/span><\/h3>\n<p>The Real Estate Transaction Tax (RETT) is imposed at a rate of 5% on the total sale price for each disposal. <strong>Here are the details:<\/strong>[\/vc_column_text][vc_raw_html]%3Cstyle%20type%3D%22text%2Fcss%22%3E%40media%20screen%20and%20%28max-width%3A%20767px%29%20%7B.tg%20%7Bwidth%3A%20auto%20%21important%3B%7D.tg%20col%20%7Bwidth%3A%20auto%20%21important%3B%7D.tg-wrap%20%7Boverflow-x%3A%20auto%3B-webkit-overflow-scrolling%3A%20touch%3B%7D%7D%3C%2Fstyle%3E%0A%3Cdiv%20class%3D%22tg-wrap%22%3E%3Ctable%20style%3D%22border-collapse%3Acollapse%3Bborder-spacing%3A0%3Btable-layout%3A%20fixed%3B%20width%3A%201233px%22%20class%3D%22tg%22%3E%3Ccolgroup%3E%3Ccol%20style%3D%22width%3A%20343px%22%3E%3Ccol%20style%3D%22width%3A%2085px%22%3E%3Ccol%20style%3D%22width%3A%20805px%22%3E%3C%2Fcolgroup%3E%0A%3Cthead%3E%0A%3Ctr%3E%3Cth%20style%3D%22background-color%3A%23039c7f%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bcolor%3A%23ffffff%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Bfont-weight%3Abold%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Acenter%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-weight%3A700%3Bfont-style%3Anormal%3Btext-decoration%3Anone%22%3ETYPE%20OF%20DISPOSAL%3C%2Fspan%3E%3C%2Fth%3E%3Cth%20style%3D%22background-color%3A%23039c7f%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bcolor%3A%23ffffff%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Bfont-weight%3Abold%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Acenter%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-weight%3A700%3Bfont-style%3Anormal%3Btext-decoration%3Anone%22%3ETAX%20RATE%3C%2Fspan%3E%3C%2Fth%3E%0A%3Cth%20style%3D%22background-color%3A%23039c7f%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bcolor%3A%23ffffff%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Bfont-weight%3Abold%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Acenter%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-weight%3A700%3Bfont-style%3Anormal%3Btext-decoration%3Anone%22%3EDETAILS%3C%2Fspan%3E%3C%2Fth%3E%3C%2Ftr%3E%0A%3C%2Fthead%3E%0A%3Ctbody%3E%0A%3Ctr%3E%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Bfont-weight%3Abold%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3ERESIDENTIAL%20SALE%3C%2Fspan%3E%3C%2Ftd%3E%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Acenter%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-weight%3A400%3Bfont-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3E5%25%3C%2Fspan%3E%3C%2Ftd%3E%0A%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-weight%3A400%3Bfont-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3EApplies%20to%20the%20sale%20price%20unless%20exempted%20under%20specific%20conditions.%3C%2Fspan%3E%3C%2Ftd%3E%3C%2Ftr%3E%0A%3Ctr%3E%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Bfont-weight%3Abold%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3ECOMMERCIAL%20SALE%3C%2Fspan%3E%3C%2Ftd%3E%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Acenter%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-weight%3A400%3Bfont-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3E5%25%3C%2Fspan%3E%3C%2Ftd%3E%0A%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-weight%3A400%3Bfont-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3EImposed%20on%20the%20total%20sale%20price%20for%20each%20disposal%2C%20unless%20exempted.%3C%2Fspan%3E%3C%2Ftd%3E%3C%2Ftr%3E%0A%3Ctr%3E%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Bfont-weight%3Abold%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3ELEASE%20FINANCE%3C%2Fspan%3E%3C%2Ftd%3E%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Acenter%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-weight%3A400%3Bfont-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3E5%25%3C%2Fspan%3E%3C%2Ftd%3E%0A%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-weight%3A400%3Bfont-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3EThe%20tax%20applies%20to%20the%20sale%20price%20of%20the%20property%20under%20lease%20finance%20arrangements.%3C%2Fspan%3E%3C%2Ftd%3E%3C%2Ftr%3E%0A%3Ctr%3E%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Bfont-weight%3Abold%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3EGIFT%20OR%20ENDOWMENT%3C%2Fspan%3E%3C%2Ftd%3E%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Acenter%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-weight%3A400%3Bfont-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3E5%25%3C%2Fspan%3E%3C%2Ftd%3E%0A%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-weight%3A400%3Bfont-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3ECalculated%20on%20the%20transfer%20value%2C%20unless%20exempted%20according%20to%20RETT%20Implementing%20Regulation.%3C%2Fspan%3E%3C%2Ftd%3E%3C%2Ftr%3E%0A%3Ctr%3E%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Bfont-weight%3Abold%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3EREPEATED%20DISPOSAL%20ON%20THE%20SAME%20PROPERTY%3C%2Fspan%3E%3C%2Ftd%3E%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Acenter%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-weight%3A400%3Bfont-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3E5%25%20per%20sale%3C%2Fspan%3E%3C%2Ftd%3E%0A%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-weight%3A400%3Bfont-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3EEach%20subsequent%20sale%20of%20the%20same%20property%20is%20subject%20to%20RETT%20at%205%25%20of%20the%20sale%20price%2C%20unless%20exempted.%3C%2Fspan%3E%3C%2Ftd%3E%3C%2Ftr%3E%0A%3Ctr%3E%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Bfont-weight%3Abold%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3EGOVERNMENT%20BURDEN%20SHARING%20SCHEME%3C%2Fspan%3E%3C%2Ftd%3E%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Acenter%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-weight%3A400%3Bfont-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3EVariable%3C%2Fspan%3E%3C%2Ftd%3E%0A%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-weight%3A400%3Bfont-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3EThe%20Saudi%20government%20bears%20the%20tax%20on%20the%20first%20SAR%201%20million%20of%20the%20purchase%20value%20for%20Saudi%20nationals%E2%80%99%20first%20homes%2C%20reducing%20the%20effective%20tax%20rate%20for%20eligible%20individuals.%3C%2Fspan%3E%3C%2Ftd%3E%3C%2Ftr%3E%0A%3C%2Ftbody%3E%3C%2Ftable%3E%3C%2Fdiv%3E[\/vc_raw_html][vc_column_text]<span style=\"font-weight: 400;\">The tax is imposed on the occurrence of the event that generates the tax, which is the transfer of the property rights to others. This principle applies regardless of whether the disposal is documented.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2 style=\"text-align: center;\">ARE THERE ANY EXEMPTIONS OR REDUCTIONS AVAILABLE FOR PROPERTY TRANSFER TAX IN SAUDI ARABIA?<\/h2>\n<p><span style=\"font-weight: 400;\">The Real Estate Transaction Tax (RETT) Implementing Regulation includes several exceptions to ensure fairness and support various social and economic goals. These exemptions are designed to help citizens and prevent the same transaction from being taxed multiple times or being subject to both RETT and VAT. <strong>Here are some key exemptions:<\/strong><\/span>[\/vc_column_text][vc_raw_html]%3Cstyle%20type%3D%22text%2Fcss%22%3E%40media%20screen%20and%20%28max-width%3A%20767px%29%20%7B.tg%20%7Bwidth%3A%20auto%20%21important%3B%7D.tg%20col%20%7Bwidth%3A%20auto%20%21important%3B%7D.tg-wrap%20%7Boverflow-x%3A%20auto%3B-webkit-overflow-scrolling%3A%20touch%3B%7D%7D%3C%2Fstyle%3E%0A%3Cdiv%20class%3D%22tg-wrap%22%3E%3Ctable%20style%3D%22border-collapse%3Acollapse%3Bborder-spacing%3A0%3Btable-layout%3A%20fixed%3B%20width%3A%201199px%22%20class%3D%22tg%22%3E%3Ccolgroup%3E%3Ccol%20style%3D%22width%3A%20410px%22%3E%3Ccol%20style%3D%22width%3A%20789px%22%3E%3C%2Fcolgroup%3E%0A%3Cthead%3E%3Ctr%3E%3Cth%20style%3D%22background-color%3A%23039c7f%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bcolor%3A%23ffffff%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Bfont-weight%3Abold%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Acenter%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-weight%3A700%3Bfont-style%3Anormal%3Btext-decoration%3Anone%22%3EEXEMPTION%20TYPE%3C%2Fspan%3E%3C%2Fth%3E%3Cth%20style%3D%22background-color%3A%23039c7f%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bcolor%3A%23ffffff%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Bfont-weight%3Abold%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Acenter%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-weight%3A700%3Bfont-style%3Anormal%3Btext-decoration%3Anone%22%3EDETAILS%3C%2Fspan%3E%3C%2Fth%3E%3C%2Ftr%3E%3C%2Fthead%3E%0A%3Ctbody%3E%3Ctr%3E%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Bfont-weight%3Abold%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3EINHERITANCE%20DIVISION%20OR%20DISTRIBUTION%3C%2Fspan%3E%3C%2Ftd%3E%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-weight%3A400%3Bfont-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3EProperty%20disposals%20as%20part%20of%20dividing%20or%20distributing%20inheritance%20are%20exempt%20from%20RETT.%3C%2Fspan%3E%3C%2Ftd%3E%3C%2Ftr%3E%0A%3Ctr%3E%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Bfont-weight%3Abold%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3ENON-PROFIT%20ORGANIZATIONS%20AND%20ENDOWMENTS%3C%2Fspan%3E%3C%2Ftd%3E%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-weight%3A400%3Bfont-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3EProperty%20disposed%20of%20free%20of%20charge%20to%20licensed%20non-profit%20organizations%20and%20endowments%20is%20exempt.%3C%2Fspan%3E%3C%2Ftd%3E%3C%2Ftr%3E%0A%3Ctr%3E%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Bfont-weight%3Abold%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3EGOVERNMENT%20AND%20PUBLIC%20BENEFIT%20ENTITIES%3C%2Fspan%3E%3C%2Ftd%3E%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-weight%3A400%3Bfont-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3EProperty%20disposed%20of%20to%20a%20government%20entity%2C%20public%20legal%20person%2C%20or%20public%20benefit%20entities%20and%20projects%20is%20exempt%20from%20RETT.%3C%2Fspan%3E%3C%2Ftd%3E%3C%2Ftr%3E%0A%3Ctr%3E%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Bfont-weight%3Abold%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3EGOVERNMENT%20DISPOSALS%20OUTSIDE%20ECONOMIC%20ACTIVITY%3C%2Fspan%3E%3C%2Ftd%3E%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-weight%3A400%3Bfont-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3EDisposals%20by%20government%20entities%20acting%20as%20a%20public%20authority%2C%20outside%20the%20scope%20of%20economic%2C%20investment%2C%20or%20commercial%20activity%2C%20are%20exempt%20from%20RETT.%3C%2Fspan%3E%3C%2Ftd%3E%3C%2Ftr%3E%0A%3Ctr%3E%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Bfont-weight%3Abold%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3ELEGAL%20WILL%20TRANSACTIONS%3C%2Fspan%3E%3C%2Ftd%3E%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-weight%3A400%3Bfont-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3EReal%20estate%20transactions%20conducted%20according%20to%20a%20documented%20legal%20will%20are%20exempt%20from%20RETT.%3C%2Fspan%3E%3C%2Ftd%3E%3C%2Ftr%3E%0A%3Ctr%3E%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Bfont-weight%3Abold%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3EOTHER%20SPECIFIC%20CASES%20AS%20DETERMINED%20BY%20AUTHORITY%3C%2Fspan%3E%3C%2Ftd%3E%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Atop%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-weight%3A400%3Bfont-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3EAdditional%20exemptions%20may%20apply%20based%20on%20partial%20assessments%20by%20the%20authority%2C%20considering%20the%20social%20or%20economic%20impact.%3C%2Fspan%3E%3C%2Ftd%3E%3C%2Ftr%3E%3C%2Ftbody%3E%3C%2Ftable%3E%3C%2Fdiv%3E[\/vc_raw_html][\/vc_column][\/vc_row][vc_row css=&#8221;.vc_custom_1600654732297{padding-top: 35px !important;}&#8221;][vc_column][vc_custom_heading text=&#8221;PROPERTY TRANSFER TAX IN SAUDI ARABIA FAQs&#8221; font_container=&#8221;tag:h2|text_align:center&#8221; use_theme_fonts=&#8221;yes&#8221; css_animation=&#8221;fadeInUp&#8221; css=&#8221;.vc_custom_1725446255314{margin-bottom: 50px !important;}&#8221;][vc_tta_accordion style=&#8221;flat&#8221; shape=&#8221;square&#8221; color=&#8221;white&#8221; gap=&#8221;20&#8243; c_position=&#8221;right&#8221; active_section=&#8221;1&#8243; no_fill=&#8221;true&#8221; collapsible_all=&#8221;true&#8221; el_class=&#8221;gray-accordion heading-upper&#8221;][vc_tta_section title=&#8221;HOW DOES PROPERTY TRANSFER TAX IMPACT REAL ESTATE TRANSACTIONS IN SAUDI ARABIA?&#8221; tab_id=&#8221;1600654773533-3b59f47d-064b1ad6-8323bc9e-bff7&#8243;][vc_column_text]<strong>The introduction of Property Transfer Tax (RETT) has made real estate transactions more transparent. However, its impact varies depending on the specifics of the transaction:<\/strong><\/p>\n<ul>\n<li><strong>Cost Implication:<\/strong> In some cases, the 5% tax becomes a financial burden, increasing the overall cost of the transaction.<\/li>\n<li><strong>Tax Minimization Tool:<\/strong> In other cases, it can function as a tax minimization tool, particularly if the transaction meets certain criteria set by the RETT law.<\/li>\n<li><strong>Transaction Nature and Location:<\/strong> The effect of the tax depends on the nature of the transaction (e.g., residential vs. commercial), the location of the property, and the terms and conditions agreed upon by the buyer and seller.<\/li>\n<li><strong>Status of Parties:<\/strong> The tax impact also varies based on the status of the parties involved (e.g., resident vs. non-resident) in relation to RETT regulations.<\/li>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;WHAT ARE THE GOVERNMENT AGENCIES RESPONSIBLE FOR IMPLEMENTING PROPERTY TRANSFER TAX?&#8221; tab_id=&#8221;1600654773546-14f3ec53-a7561ad6-8323bc9e-bff7&#8243;][vc_column_text]<span style=\"font-weight: 400;\">The relevant government agency responsible for implementing the Property Transfer Tax (RETT) in Saudi Arabia is the <a href=\"https:\/\/zatca.gov.sa\/en\/Pages\/default.aspx\" target=\"_blank\" rel=\"noopener\">Zakat, Tax and Customs Authority (ZATCA)<\/a>.<\/span>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;IS PROPERTY TRANSFER TAX THE SAME ACROSS ALL REGIONS OF SAUDI ARABIA?&#8221; tab_id=&#8221;1600654875844-657a9228-fd721ad6-8323bc9e-bff7&#8243;][vc_column_text]<span style=\"font-weight: 400;\">Yes, the Property Transfer Tax (RETT) has been implemented uniformly across the Kingdom of Saudi Arabia.<\/span>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;WHO SHOULD PAY PROPERTY TRANSFER TAX IN SAUDI ARABIA?&#8221; tab_id=&#8221;1717070517711-bd0dda0a-11df&#8221;][vc_column_text]<span style=\"font-weight: 400;\">Property Transfer Tax (RETT) is imposed on all categories of individuals, institutions, companies, and governmental establishments involved in real estate transactions. Therefore, all persons selling property are required to pay the transfer tax, except for transactions that fall under exemptions and exclusions. For assistance and advice regarding property transfer tax reach out to our tax experts at <\/span><a href=\"mailto:tax@creationbcgroup.com\"><span style=\"font-weight: 400;\">tax@creationbcgroup.com<\/span><\/a>.<span style=\"font-weight: 400;\">\u00a0<\/span>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;CAN I DEDUCT PROPERTY TRANSFER TAX FROM MY INCOME TAX RETURN?&#8221; tab_id=&#8221;1717070574887-1c26d249-0a74&#8243;][vc_column_text]<span style=\"font-weight: 400;\">No, you cannot deduct Property Transfer Tax from your income tax return. Property Transfer Tax is an indirect tax, while income tax is a direct tax. These two types of taxes cannot be adjusted against each other.<\/span>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;WHAT ARE THE PROCEDURES FOR PAYING PROPERTY TRANSFER TAX IN SAUDI ARABIA?&#8221; tab_id=&#8221;1717070608483-ef03b716-dd51&#8243;][vc_column_text]<strong>To transfer the real estate title, the following steps must be completed prior to conveyance at the Ministry of Justice or other notaries:<\/strong><\/p>\n<ol>\n<li><strong>Register the Real Estate Transaction:\u00a0<\/strong>\n<ul>\n<li>Register any real estate transaction on the Real Estate Transaction Tax (RETT) Platform.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Provide Accurate Data:\u00a0<\/strong>\n<ul>\n<li>Ensure accurate data of the relevant real estate is indicated.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Identify the Transaction Status:<\/strong>\n<ul>\n<li>Taxable Transactions: Issue a tax invoice and pay the due tax.<\/li>\n<li>Tax-Exempt Transactions: Submit the request without any tax charge.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Complete Conveyance:\u00a0<\/strong>\n<ul>\n<li>Finalize the conveyance at the Ministry of Justice.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;CAN FOREIGN INVESTORS BUY PROPERTY IN SAUDI ARABIA WITHOUT PAYING PROPERTY TRANSFER TAX?&#8221; tab_id=&#8221;1717070651076-c7011725-82f1&#8243;][vc_column_text]<span style=\"font-weight: 400;\">In 2021, the Saudi government issued a directive allowing non-Saudis to buy property in Saudi Arabia. However, this is subject to certain restrictions and procedures that must be followed. Foreign investors are required to pay the Real Estate Transaction Tax (RETT) unless specific exemptions apply.<\/span>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;WHICH TYPES OF REAL ESTATE TRANSACTIONS ARE SUBJECT TO TAX?&#8221; tab_id=&#8221;1717148396630-21ee8e33-63c9&#8243;][vc_column_text]<span style=\"font-weight: 400;\">All kinds of real estate transactions in which ownership of the property is transferred are subject to the Real Estate Transaction Tax (RETT), except those that fall under the exclusions mentioned in the FAQ related to exemptions.<\/span>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;IS THERE DOUBLE TAXATION ON REAL ESTATE TRANSACTIONS FOR EXPATRIATES OR FOREIGN INVESTORS?&#8221; tab_id=&#8221;1717148415930-57f0aadf-d305&#8243;][vc_column_text]<span style=\"font-weight: 400;\">This is not the case for all expatriates. Double taxation depends on individual circumstances and the specific tax treaties in place between Saudi Arabia and the expatriate\u2019s home country.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If you need personalized advice on your real estate transactions in Saudi Arabia, Contact us today via email at <a href=\"mailto:tax@creationbcgroup.com\" target=\"_blank\" rel=\"noopener\">tax@creationbcgroup.com<\/a> for tax expert guidance and support.<\/span>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;ARE THERE PENALTIES FOR LATE PAYMENT OR NON-COMPLIANCE WITH PROPERTY TRANSFER TAX OBLIGATIONS?&#8221; tab_id=&#8221;1717148477711-d72c3062-5b6f&#8221;][vc_column_text]<span style=\"font-weight: 400;\">Yes, there are stringent penalties under the law for non-compliance or evasion of the Real Estate Transfer Tax (RETT).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If you need assistance with understanding and complying with RETT obligations, contact us for expert tax advice and support at <a href=\"mailto:tax@creationbcgroup.com\" target=\"_blank\" rel=\"noopener\">tax@creationbcgroup.com<\/a>.<\/span>[\/vc_column_text][\/vc_tta_section][\/vc_tta_accordion][\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space height=&#8221;20px&#8221;][vc_custom_heading text=&#8221;OUR TAX SERVICES&#8221; font_container=&#8221;tag:h2|text_align:center|color:%23057c65&#8243; use_theme_fonts=&#8221;yes&#8221;][vc_row_inner][vc_column_inner width=&#8221;1\/4&#8243;][vc_single_image image=&#8221;9056&#8243; img_size=&#8221;medium&#8221; alignment=&#8221;center&#8221; onclick=&#8221;custom_link&#8221; link=&#8221;https:\/\/creationbcgroup.com\/en-sa\/tax-consultants\/excise-tax\/&#8221;][vc_custom_heading text=&#8221;EXCISE TAX IN SAUDI ARABIA&#8221; font_container=&#8221;tag:h4|text_align:center|color:%23057c65&#8243; use_theme_fonts=&#8221;yes&#8221; link=&#8221;url:%2Fen-sa%2Ftax-consultants%2Fexcise-tax%2F&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;1\/4&#8243;][vc_single_image image=&#8221;9054&#8243; img_size=&#8221;medium&#8221; alignment=&#8221;center&#8221; onclick=&#8221;custom_link&#8221; link=&#8221;https:\/\/creationbcgroup.com\/en-sa\/tax-consultants\/customs-duties\/&#8221;][vc_custom_heading text=&#8221;CUSTOMS DUTIES IN SAUDI ARABIA&#8221; font_container=&#8221;tag:h4|text_align:center|color:%23057c65&#8243; use_theme_fonts=&#8221;yes&#8221; link=&#8221;url:https%3A%2F%2Fcreationbcgroup.com%2Fen-sa%2Ftax-consultants%2Fcustoms-duties%2F&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;1\/4&#8243;][vc_single_image image=&#8221;9052&#8243; img_size=&#8221;medium&#8221; alignment=&#8221;center&#8221; onclick=&#8221;custom_link&#8221; link=&#8221;https:\/\/creationbcgroup.com\/en-sa\/tax-consultants\/corporate-tax\/&#8221;][vc_custom_heading text=&#8221;CORPORATE TAX IN SAUDI ARABIA&#8221; font_container=&#8221;tag:h4|text_align:center|color:%23057c65&#8243; use_theme_fonts=&#8221;yes&#8221; link=&#8221;url:https%3A%2F%2Fcreationbcgroup.com%2Fen-sa%2Ftax-consultants%2Fcorporate-tax%2F&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;1\/4&#8243;][vc_single_image image=&#8221;9036&#8243; img_size=&#8221;medium&#8221; alignment=&#8221;center&#8221; onclick=&#8221;custom_link&#8221; link=&#8221;https:\/\/creationbcgroup.com\/en-sa\/tax-consultants\/withholding-tax\/&#8221;][vc_custom_heading text=&#8221;WITHHOLDING TAX IN SAUDI ARABIA&#8221; font_container=&#8221;tag:h4|text_align:center|color:%23057c65&#8243; use_theme_fonts=&#8221;yes&#8221; link=&#8221;url:https%3A%2F%2Fcreationbcgroup.com%2Fen-sa%2Ftax-consultants%2Fwithholding-tax%2F&#8221;][\/vc_column_inner][\/vc_row_inner][vc_row_inner][vc_column_inner width=&#8221;1\/4&#8243;][vc_single_image image=&#8221;9061&#8243; img_size=&#8221;medium&#8221; alignment=&#8221;center&#8221; onclick=&#8221;custom_link&#8221; link=&#8221;https:\/\/creationbcgroup.com\/en-sa\/tax-consultants\/vat\/&#8221;][vc_custom_heading text=&#8221;VAT IN SAUDI ARABIA&#8221; font_container=&#8221;tag:h4|text_align:center|color:%23057c65&#8243; use_theme_fonts=&#8221;yes&#8221; link=&#8221;url:%2Fen-sa%2Ftax-consultants%2Fvat%2F&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;1\/4&#8243;][vc_single_image image=&#8221;9050&#8243; img_size=&#8221;medium&#8221; alignment=&#8221;center&#8221; onclick=&#8221;custom_link&#8221; link=&#8221;https:\/\/creationbcgroup.com\/en-sa\/tax-consultants\/transfer-pricing\/&#8221;][vc_custom_heading text=&#8221;TRANSFER PRICING IN SAUDI ARABIA&#8221; font_container=&#8221;tag:h4|text_align:center|color:%23057c65&#8243; use_theme_fonts=&#8221;yes&#8221; link=&#8221;url:https%3A%2F%2Fcreationbcgroup.com%2Fen-sa%2Ftax-consultants%2Ftransfer-pricing%2F&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;1\/4&#8243;][vc_single_image image=&#8221;9048&#8243; img_size=&#8221;medium&#8221; alignment=&#8221;center&#8221; css=&#8221;.vc_custom_1663741003629{margin-bottom: -4px !important;}&#8221;][vc_custom_heading text=&#8221;INTERNATIONAL TAX IN SAUDI ARABIA&#8221; font_container=&#8221;tag:h4|text_align:center|color:%23057c65&#8243; use_theme_fonts=&#8221;yes&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;1\/4&#8243;][vc_single_image image=&#8221;9046&#8243; img_size=&#8221;medium&#8221; alignment=&#8221;center&#8221; css=&#8221;.vc_custom_1663740940135{margin-bottom: -4px !important;}&#8221;][vc_custom_heading text=&#8221;M&amp;A TAX &amp; REORGANISATIONS IN SAUDI ARABIA&#8221; font_container=&#8221;tag:h4|text_align:center|color:%23057c65&#8243; use_theme_fonts=&#8221;yes&#8221;][\/vc_column_inner][\/vc_row_inner][vc_row_inner][vc_column_inner width=&#8221;1\/4&#8243;][vc_single_image image=&#8221;9044&#8243; img_size=&#8221;medium&#8221; alignment=&#8221;center&#8221; css=&#8221;.vc_custom_1663740133081{margin-bottom: -10px !important;}&#8221;][vc_custom_heading text=&#8221;TAX INVESTIGATIONS &amp; DISPUTES IN SAUDI ARABIA&#8221; font_container=&#8221;tag:h4|text_align:center|color:%23057c65&#8243; use_theme_fonts=&#8221;yes&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;1\/4&#8243;][vc_single_image image=&#8221;9042&#8243; img_size=&#8221;medium&#8221; alignment=&#8221;center&#8221; css=&#8221;.vc_custom_1663740995211{margin-bottom: -4px !important;}&#8221;][vc_custom_heading text=&#8221;FATCA\/CRS IN SAUDI ARABIA&#8221; font_container=&#8221;tag:h4|text_align:center|color:%23057c65&#8243; use_theme_fonts=&#8221;yes&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;1\/4&#8243;][vc_single_image image=&#8221;9040&#8243; img_size=&#8221;medium&#8221; alignment=&#8221;center&#8221; onclick=&#8221;custom_link&#8221; link=&#8221;https:\/\/creationbcgroup.com\/en-sa\/tax-consultants\/tax-planning\/&#8221;][vc_custom_heading text=&#8221;TAX PLANNING IN SAUDI ARABIA&#8221; font_container=&#8221;tag:h4|text_align:center|color:%23057c65&#8243; use_theme_fonts=&#8221;yes&#8221; css=&#8221;.vc_custom_1663740029715{margin-bottom: -10px !important;}&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;1\/4&#8243;][vc_single_image image=&#8221;9038&#8243; img_size=&#8221;medium&#8221; alignment=&#8221;center&#8221; css=&#8221;.vc_custom_1663740052180{margin-bottom: -10px !important;}&#8221;][vc_custom_heading text=&#8221;ASSET PROTECTION &amp; ESTATE PLANNING FOR HNWI IN SAUDI ARABIA&#8221; font_container=&#8221;tag:h4|text_align:center|color:%23057c65&#8243; use_theme_fonts=&#8221;yes&#8221;][\/vc_column_inner][\/vc_row_inner][vc_row_inner][vc_column_inner width=&#8221;1\/4&#8243;][vc_single_image image=&#8221;17416&#8243; img_size=&#8221;300&#215;200&#8243; alignment=&#8221;center&#8221; onclick=&#8221;custom_link&#8221; css=&#8221;.vc_custom_1717579952159{margin-bottom: -10px !important;}&#8221; link=&#8221;https:\/\/creationbcgroup.com\/en-sa\/tax-consultants\/capital-gain-tax\/&#8221;][vc_empty_space height=&#8221;10px&#8221;][vc_custom_heading text=&#8221;CAPITAL GAINS TAX IN SAUDI ARABIA&#8221; font_container=&#8221;tag:h4|text_align:center|color:%23057c65&#8243; use_theme_fonts=&#8221;yes&#8221; link=&#8221;url:https%3A%2F%2Fcreationbcgroup.com%2Fen-sa%2Ftax-consultants%2Fcapital-gain-tax%2F&#8221;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h3 style=\"text-align: center;\">Visit this page for information on <a href=\"https:\/\/creationbcgroup.com\/tax-consultants\/property-transfer-tax\/\">Property Transfer Tax in the UAE<\/a><\/h3>\n<p>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][\/vc_column][\/vc_row][vc_row content_placement=&#8221;middle&#8221; el_class=&#8221;padding-tb-70&#8243;][vc_column width=&#8221;1\/3&#8243;][vc_custom_heading text=&#8221;WHAT IS PROPERTY TRANSFER TAX IN SAUDI ARABIA?&#8221; font_container=&#8221;tag:h1|font_size:36px|text_align:left|color:%230f0d12|line_height:45px&#8221; use_theme_fonts=&#8221;yes&#8221; css_animation=&#8221;fadeInLeft&#8221;][\/vc_column][vc_column width=&#8221;2\/3&#8243; el_class=&#8221;about-us-right&#8221;][vc_column_text css_animation=&#8221;fadeInRight&#8221;]Our Property Transfer Tax services in Saudi Arabia are part of our tax consultancy services in Saudi Arabia. The Property Transfer Tax, also known as the Real Estate Transactions Tax, was established by Royal Decree No. (A\/84) on [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":17440,"parent":7878,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-17439","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/creationbcgroup.com\/en-sa\/wp-json\/wp\/v2\/pages\/17439","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/creationbcgroup.com\/en-sa\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/creationbcgroup.com\/en-sa\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/creationbcgroup.com\/en-sa\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/creationbcgroup.com\/en-sa\/wp-json\/wp\/v2\/comments?post=17439"}],"version-history":[{"count":12,"href":"https:\/\/creationbcgroup.com\/en-sa\/wp-json\/wp\/v2\/pages\/17439\/revisions"}],"predecessor-version":[{"id":19253,"href":"https:\/\/creationbcgroup.com\/en-sa\/wp-json\/wp\/v2\/pages\/17439\/revisions\/19253"}],"up":[{"embeddable":true,"href":"https:\/\/creationbcgroup.com\/en-sa\/wp-json\/wp\/v2\/pages\/7878"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/creationbcgroup.com\/en-sa\/wp-json\/wp\/v2\/media\/17440"}],"wp:attachment":[{"href":"https:\/\/creationbcgroup.com\/en-sa\/wp-json\/wp\/v2\/media?parent=17439"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}