Fees on Transactions in Non-Saudi Real Estate
📄Key points to note
Article Nine
Fee amount
2%
🌇
Geographic zones subject to the fee
Riyadh - Makkah - Madinah - Jeddah
First: Fee on dispositions of real rights – Article Nine
The Real Estate General Authority collects a fee on the value of a non-Saudi's disposition of real rights in real estate in the Kingdom, as follows:
| Geographic zones subject to the fee | Real rights and uses | Fee amount |
|---|---|---|
RiyadhMakkahMadinahJeddah | ✓ | 2% |
📄Second: Cases where the zero fee applies – Article Ten
| Case | 0% |
|---|---|
| 1Disposition of real rights in real estate, other than what is stated in Article Nine of the Regulations | ✓ |
| 2Division of an estate | ✓ |
| 3Execution of a final court judgment or an order of a competent judicial authority | ✓ |
| 4Expropriation for the public interest | ✓ |
| 5Disposition without consideration to a waqf or a public legal entity | ✓ |
| 6Return of the property to a non-Saudi owner (within 180 days, with no change in the description or the consideration) | ✓ |
| 7Partition of jointly owned property (without increasing the share of any partner) | ✓ |
| 8Disposition to a diplomatic mission or an international/regional organization (subject to reciprocity) | ✓ |
| 9Transfer of ownership to a company/investment fund wholly owned, directly or indirectly, by the same person | ✓ |
| 10Sale of units developed by a non-Saudi (within the development permit period, with the sale taking place no later than one year after the permit ends) | ✓ |
Disclaimer: This table is for quick reference only and is not official. Please refer to the Saudi Real Estate website for the latest updates on ownership of real estate by non-Saudis.
