Fees on empty apartments in Makkah
Saudi Arabia has introduced an annual fee of up to 5% on buildings left unused for six months or more in designated zones. As of late 2026, official sources have not announced fee zones for Makkah or Madinah.
Updated 7 November 20262 min read
Key facts
A vacant-property fee of up to 5% a year will apply to buildings unused for six months or more, in zones still to be announced.
SPA · 13 May 2026
Under the vacant-property regulations announced on 13 May 2026, a building counts as vacant if unused for 6 months, consecutive or not, in the reference year; the zones are set by decision of the Minister of Municipalities and Housing; cases where occupancy is impossible for reasons beyond the owner's control are exempted; and the fee is payable within six months of the invoice, with a right to object.
SPA · 13 May 2026
The Saudi Cabinet decided that no real estate transaction transferring ownership of land subject to the Law of White Land and Vacant Property Fees may be notarised until payment of all due fees has been verified.
The Saudi Cabinet resolved that notarisation of non-ownership transferring property dispositions on land subject to the white land and vacant property fee must ensure the state's right to collect due fees without hindering land development.
The facts in full, with their sources
Regulations approved on 13 May 2026 introduce a vacant-property fee of up to 5% per year of value for buildings unused for six months or more, in zones to be announced.
SPA · 13 May 2026
Under the vacant-property regulations announced on 13 May 2026, a building counts as vacant if unused for 6 months, consecutive or not, in the reference year; the zones are set by decision of the Minister of Municipalities and Housing; cases where occupancy is impossible for reasons beyond the owner's control are exempted; and the fee is payable within six months of the invoice, with a right to object.
SPA · 13 May 2026
The Saudi Cabinet decided that no real estate transaction transferring ownership of land subject to the Law of White Land and Vacant Property Fees may be notarised until payment of all due fees has been verified.
The Saudi Cabinet resolved that notarisation of non-ownership transferring property dispositions on land subject to the white land and vacant property fee must ensure the state's right to collect due fees without hindering land development.
Fees on empty apartments in Makkah
An empty apartment in Makkah (Mecca) or Madinah (Medina) does not face a vacant-property fee today, because the authorities have not placed either holy city into an active fee zone. Saudi regulations approved on 13 May 2026 introduce an annual fee of up to 5% of property value on buildings left unused for six months or more. That fee applies only within specific geographical zones determined by decision of the Minister of Municipalities and Housing. Buyers who calculate what it costs to buy in Makkah and Madinah should note that the fee is not currently billed in either holy city.
The vacant property rules
On 13 May 2026, the authorities approved regulations introducing an annual fee of up to 5% of property value on unused buildings. The measure does not impose a blanket fee across the country. Instead, the fee applies only in zones that the government will announce.
What counts as vacant
Under the vacant-property regulations announced on 13 May 2026, a building counts as vacant if it remains unused for six months in the reference year. Those six months may be consecutive or split across separate periods. Cases where occupancy is impossible for reasons beyond the owner’s control are exempted from the fee.
Ministerial designation of fee zones
The zones where the fee applies are set by decision of the Minister of Municipalities and Housing. Official sources have published no ministerial decision placing residential districts in Makkah or Madinah into an active zone. A building outside an announced zone incurs no vacant-property fee, regardless of how many months it sits empty.
Invoices and payment rules
When an owner receives an invoice under the vacant-property regulations, the fee is payable within six months of the invoice date. The regulations grant the property owner a right to object to the invoice.
Rules on property transfers
The Saudi Cabinet decided that no real estate transaction transferring ownership of land subject to the Law of White Land and Vacant Property Fees may be notarised until payment of all due fees has been verified. For property dispositions that do not transfer ownership, the Saudi Cabinet resolved that notarisation must ensure the state’s right to collect due fees without hindering land development.
Checks before you buy
Buyers who weigh own use or investment near the Haram should monitor whether the ministry designates their neighbourhood for the vacant-property fee. Before you buy, verify whether the Minister of Municipalities and Housing has issued any decision designating fee zones in the area. When acquiring property, verify that the seller has settled all charges, because no transaction transferring ownership of subject land may be notarised until all due fees under the Law of White Land and Vacant Property Fees are verified as paid.
This is not legal advice. Rules change, and each fact above shows the date we last checked it. Speak to a licensed adviser before you commit money.
Common questions
Or ask us, and our assistant answers from the same sources.
Does an empty apartment in Makkah or Madinah incur a fee?
Regulations allow an annual fee of up to 5% on buildings unused for six months or more in designated zones, but the authorities have not placed Makkah or Madinah into an active fee zone.
How long can a home sit unused before it counts as vacant?
A building counts as vacant if it remains unused for six months, consecutive or separate, within the reference year.
Can property ownership be transferred if vacant property fees are unpaid?
No. The Saudi Cabinet decided that no real estate transaction transferring ownership of land subject to the Law of White Land and Vacant Property Fees may be notarised until payment of all due fees has been verified.
Sources
SPA — vacant property fee · 13 May 2026
Regulations approved on 13 May 2026 introduce a vacant-property fee of up to 5% per year of value for buildings unused for six months or more, in zones to be announced.SPA — vacant property fee regulations · 13 May 2026
Under the vacant-property regulations announced on 13 May 2026, a building counts as vacant if unused for 6 months, consecutive or not, in the reference year; the zones are set by decision of the Minister of Municipalities and Housing; cases where occupancy is impossible for reasons beyond the owner's control are exempted; and the fee is payable within six months of the invoice, with a right to object.لا يوثق أي تصرف عقاري ناقل لملكية الأرض الخاضعة لأحكام نظام رسوم الأراضي البيضاء والعقارات الشاغرة إلا بعد التحقق من سداد الرسوم المستحقة عليها · 4 Sep 2026
The Saudi Cabinet decided that no real estate transaction transferring ownership of land subject to the Law of White Land and Vacant Property Fees may be notarised until payment of all due fees has been verified.لا يوثق أي تصرف عقاري ناقل لملكية الأرض الخاضعة لأحكام نظام رسوم الأراضي البيضاء والعقارات الشاغرة إلا بعد التحقق من سداد الرسوم المستحقة عليها · 4 Sep 2026
The Saudi Cabinet resolved that notarisation of non-ownership transferring property dispositions on land subject to the white land and vacant property fee must ensure the state's right to collect due fees without hindering land development.
Where each fact above comes from, with the source’s own date where it gives one.
Information, not legal or financial advice.