RETT exemption
Transactions the RETT Law leaves out of the tax, such as certain transfers between close relatives, to a waqf, or as part of an inheritance. Whether a given purchase is exempt depends on the parties and the purpose, and ZATCA decides. If you are buying from abroad, get written confirmation before you count on an exemption.
Updated 10 April 2025
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Sources
ZATCA — RETT · 10 Apr 2025
Real Estate Transaction Tax is 5% of the transaction value (RETT Law M/84 of 1446H, effective 10 April 2025).
Where each fact above comes from, with the source’s own date where it gives one.