Real Estate Transaction Tax

01 / The core idea

A clearer view.

The Zakat, Tax and Customs Authority defines Real Estate Transaction Tax as a 5% tax on real estate transactions.

The Real Estate Transaction Tax Law, issued by Royal Decree (M/84) dated 19/3/1446 AH, took effect on 10 April 2025, following earlier regulation through implementing rules.

02 / Essential points

What matters most.

The published Real Estate Transaction Tax rate is 5%.
The current law took effect on 10 April 2025.
The government page provides access to the law and its issuance instrument.

03 / Before applying this information

Scope of application.

A real estate transaction alone is insufficient to determine the final tax or an exemption. Before documentation, review official law, regulations, and procedures according to transaction type and parties. Do not use this summary to calculate your tax liability.

04 / Back to the source

Official sources.

Zakat, Tax and Customs Authority

Royal Decree No. (M/84), dated 19/3/1446 AH.

Real Estate Transaction Tax Law and issuance instrumentGovernment source Opens in a new window

This summary was reviewed against these sources on 2026/09/08. This is an awareness page from Zawaya Al-Tamayoz, not a government website.