Foreign ownership law tracker

1. REGA — Real Estate Brokerage Law · 9 Sep 2026
   Broker commission defaults to 2.5% of the transaction value unless agreed otherwise in writing, paid by the party who engaged the broker (Brokerage Law Art. 14).

2. Reported by Gulf Construction

   Gulf Construction — Understanding REGA's new marketing rules · 9 Sep 2026
   Reported fine ceilings for advertising violations differ: a law-firm article of 9 September 2026 cites fines of up to SAR 40,000, doubled for repeat offences, with licence cancellation, while a brokerage guide of 14 February 2026 states the penalty for advertising without a licence can reach SAR 200,000.

   “fines of up to SAR40,000 (which may be doubled for repeat offences) and licence cancellation”

3. Gulf Construction — Understanding REGA's new marketing rules · 9 Sep 2026
   Under the advertising rules in force since 1 May 2026, every real estate advertisement must display its advertisement licence number together with the advertiser's name and REGA licence number and contact details.

   “every advertisement must display the advertisement licence number, the advertiser's name, the advertiser's REGA licence number, and contact details”

4. Sources differ

   Al-Thomali Lawyer — Premium Residency exceptions · 7 Sep 2026
   A Saudi law firm wrote on 7 September 2026 that 'even after the Non-Saudi Real Estate Ownership Law and its 2026 expansion, the two Holy Cities retain their exception' for Premium Residency holders — a reading that repeats the Premium Residency Law's older wording and does not address Art. 2(4) of the 2026 law, which grants ownership to Muslim natural persons.

   “Even after the Non-Saudi Real Estate Ownership Law and its 2026 expansion, the two Holy Cities retain their exception.”

5. Reported by EnterpriseAM

   EnterpriseAM — REGA leaves door open on more foreign-ownership zones, but won't say when · 13 Aug 2026
   Asked in August 2026 whether the zones could expand, REGA told EnterpriseAM the geographic scope is 'a regulatory tool to guide real estate growth and align ownership prospects with cities' development needs and growth capacity', without attaching a timeline to any expansion.

   “REGA tells us the geographic scope is 'a regulatory tool to guide real estate growth and align ownership [prospects] with cities' development needs and growth capacity.'”

6. Reported by EnterpriseAM

   EnterpriseAM — REGA leaves door open on more foreign-ownership zones, but won't say when · 13 Aug 2026
   EnterpriseAM reported on 13 August 2026 that the official map gives Jeddah 57 designated zones, Riyadh 9, AlUla 17, Makkah 12 and Madinah 10, with the last two restricted to Muslim buyers.

   “The map gives Jeddah 57 designated zones, Riyadh nine, Al Ula 17, Makkah 12, and Madinah 10, the latter two restricted to Muslim buyers.”

7. Reported by EnterpriseAM

   EnterpriseAM — REGA leaves door open on more foreign-ownership zones, but won't say when · 13 Aug 2026
   REGA said in August 2026 that implementation outcomes of the zones will be monitored within the existing governance framework and that any changes to the approved zones will be announced only once its own review and approval procedures are complete.

   “implementation outcomes will be monitored within the existing governance framework, and any changes to the approved zones will be announced only once REGA's own review and approval procedures are complete”

8. Reported by A&O Shearman

   A&O Shearman — New foreign ownership law in the Kingdom of Saudi Arabia · 14 Jul 2026
   A&O Shearman's reading of the 2026 law is that it abrogates Article 4 of the GCC real-estate statute, which had excluded Makkah and Madinah from GCC nationals' ownership rights, so that Muslim GCC nationals may own in the two holy cities on the same footing as Saudis.

   “The New Law expressly orders the abrogation of Article 4 of the GCC Regulation (which excluded Makkah and Madinah from the GCC nationals' ownership rights)”

9. Gulf Business — REGA clarification · 8 Jul 2026
   The non-Saudi ownership fee is set at 2% in Riyadh, Jeddah, Makkah and Madinah under Executive Regulations Art. 9; the law caps it at 5%.

   “additional 2 per cent fee”

10. National Law Review — implementing regulations · 6 Jul 2026
    Zero-rated cases for the non-Saudi fee include estate division, court orders, donations to the state or waqf, resale to the original owner within 180 days, co-owner partition, and developer unit sales within the licence period plus one year.

11. Umm Al-Qura — Executive Regulations, Art. 12 · 3 Jul 2026
    Executive Regulations Art. 12: breaches of the ownership rules carry a fine of 0.1% to 5% of the value of the real right, capped at SAR 10 million, a forced sale where the breach was intentional misrepresentation, and a correction period set by REGA's committee of between 10 and 180 days.

    “مدة تصحيح لا تقل عن (عشرة) أيام ولا تزيد على (مائة وثمانين) يومًا”

12. Umm Al-Qura — Executive Regulations, Art. 8(1)–(2) · 3 Jul 2026
    Outside the designated scope, Executive Regulations Art. 8(1)–(2) let a non-listed Saudi company with non-Saudi shareholders own property only to carry on its activities or to house its workers, and only with prior Ministry of Investment approval — a purpose test that does not apply to its purchases inside the zones.

    “وذلك خارج النطاق الجغرافي باستثناء مدينتي مكة المكرمة والمدينة المنورة، للغرضين الآتيين: أ- مزاولة أنشطتها. ب- سكن العاملين فيها. ... يجب على الشركة -المشار إليها في الفقرة (1) من هذه المادة- أن تحصل على موافقة وزارة الاستثمار قبل تملك العقار”

13. Umm Al-Qura — Executive Regulations, Art. 7 · 3 Jul 2026
    Under Executive Regulations Art. 7 a resident non-Saudi's spouse and non-Saudi descendants count as dependants for the one-residence right: none of them may separately own a home unless the marriage ends or the descendant turns 25.

    “يعد زوج غير السعودي وفروعه -غير السعوديين- تابعين له لأغراض تملك العقار المخصص لسكنه ... ولا يجوز لأي منهم أن ينفرد بتملك عقار مخصص للسكن إلا إذا انتفت الزوجية أو بلغ الفرع سن (الخامسة والعشرين).”

14. Umm Al-Qura — Executive Regulations, Art. 8(3) · 3 Jul 2026
    Under Executive Regulations Art. 8(3), a Saudi-incorporated company that is not listed on the Saudi Exchange and has one or more non-Saudi shareholders may own property, or acquire other real rights over it, inside the designated geographic scope (including Makkah and Madinah) without obtaining Ministry of Investment approval.

    “يجوز للشركة -المشار إليها في الفقرة (1) من هذه المادة- تملك العقار أو اكتساب الحقوق العينية الأخرى عليه -وفق الفقرة (2) من المادة (الثالثة) من النظام- وذلك داخل النطاق الجغرافي بما في ذلك مدينتا مكة المكرمة والمدينة المنورة؛ دون الحصول على موافقة وزارة الاستثمار.”

15. Reported by Umm Al-Qura

    Umm Al-Qura — Executive Regulations · 3 Jul 2026
    Which party bears the 2% non-Saudi ownership fee is not stated in the sources reviewed.

16. Reported by EnterpriseAM

    EnterpriseAM — mapping the zones · 30 Jun 2026
    Reported zone counts differ: one outlet reports 12 zones in Makkah and 10 in Madinah, while the Arab News list names 11 areas in Makkah and 10 in Madinah; the official map is the authority.

17. Reported by Mulk KSA

    Mulk KSA — REGA designated zones for foreign property ownership (2026) · 27 Jun 2026
    A third-party Saudi property guide updated on 27 June 2026 lists twelve Makkah zones including a numbered 'Makkah Al-Mukarramah – Zone (3)' alongside Zones (1) and (2), which would account for the twelve-zone count; no official English description of what the numbered zones cover has been published.

    “Makkah Al-Mukarramah – Zone (1), (2), (3)”

18. Skyline Holding — Foreign property ownership map in Saudi Arabia 2026 · 26 Jun 2026
    To check a location, open the interactive zones map on the Saudi Properties portal, search for the neighbourhood or location, and view whether ownership is shown as available or not available there.

    “Search for the desired location or neighborhood on the interactive map”

19. Arab News — zones list · 24 Jun 2026
    The designated zones named in Madinah are Al-Ghurra, Madinah Zones 1 and 2, Al-Mahwa, Darat Al-Hijra, Downtown Madinah, Diyar Al-Maqar, Rua Al-Madinah, Knowledge Economic City, and Mishraf, ten named areas in all.

    “In Madinah, the approved zones cover Al-Ghurra, Madinah Zones 1 and 2, Al-Mahwa, and Darat Al-Hijra, as well as Downtown Madinah, Diyar Al-Maqar, and Ruaa Al-Madinah. The Knowledge Economic City and Mishraf are also included.”

20. Arab News — zones list · 24 Jun 2026
    The designated zones named in Makkah are Abraj Makkah, Al-Manar, Burj Ajyad, King Salman Gate, Tilal Village, Jabal Omar, Thakher (Dhakhir) Makkah, Dahiyat Sumou, Masar, and Makkah Zones 1 and 2, eleven named areas in all.

    “In Makkah, these include Abraj Makkah, Al-Manar, Burj Ajyad, and King Salman Gate, as well as Tilal Village, Jabal Omar, and Dhakhir Makkah. Dahiyat Sumou, Masar, and Makkah Zones 1 and 2 are also included.”

21. SPA — Cabinet session · 23 Jun 2026
    The Cabinet approved the Executive Regulations (decision 9) and the geographic scopes (decision 10) on 23 June 2026, and applications opened the same day on the Saudi Properties portal.

22. Saudi Properties portal — zones · 23 Jun 2026
    The official interactive map of designated zones is published on the Saudi Properties portal at saudiproperties.rega.gov.sa/zones.

23. MISA — Investor Guide, 13th edition · 1 Jun 2026
    MISA's Investor Guide lists a dedicated service, "Registration of Non-Saudi Companies for the Purpose of Real Estate Ownership", with no fee and a 10-working-day processing time, requiring an embassy-authenticated commercial register, the articles of association and a representative's authorisation.

    “A copy of the commercial register of the participating foreign establishment, translated by a certified translation office and authenticated by the Saudi embassy ... No fees apply ... 10 working days”

24. 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.

25. 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.

    “عدم استخدامه أو استغلاله لمدة (6) أشهر متصلة أو متفرقة خلال السنة المرجعية”

26. SPA — REGA real estate marketing and advertising regulation · 30 Apr 2026
    The advertising regulation requires an independent real estate advertisement licence before any ad is published, prohibits publishing false or misleading data, and applies penalties to detected violations according to a classification table of violations and penalties.

    “تطبق اللائحة التنظيمية العقوبات على ما يتم رصده من مخالفات وفق جدول تصنيف المخالفات والعقوبات”

27. Gibson Dunn — Saudi CMA liberalises foreign investment access · 29 Jan 2026
    Under the CMA rules in force from 1 February 2026 a non-resident foreign investor that is not a strategic investor may not own 10% or more of a listed issuer's shares, the Qualified Foreign Investor regime is abolished, and foreign individuals may hold listed securities directly.

    “Non-resident foreign investors (other than FSIs) may not own 10% or more of any listed issuer's shares or convertible debt instruments. ... The amended Rules eliminate the QFI framework”

28. REGA — system enters into force · 22 Jan 2026
    The Law of Real Estate Ownership by Non-Saudis entered into force on 22 January 2026.

    “Non-Saudi property ownership system enters into force as of today”

29. Reported by Arab News

    Arab News — Saudi banks race to woo foreign buyers · 7 Jan 2026
    Arab News reported on 7 January 2026 that Saudi banks' mortgage offers to resident expatriates ranged from about 4.10% to nearly 5%, that some required at least a 30% down payment, and that minimum monthly incomes of SAR 19,000 to SAR 25,000 were set by some lenders.

    “some offers require paying at least 30 percent of the value as a down payment ... the National Commercial Bank requires a minimum monthly income of SR19,000 ($5,066) for residents from non-Gulf Cooperation Council countries, while Alawwal Bank requires a minimum of SR25,000”

30. Reported by Clyde & Co

    Clyde & Co — Implementing Regulations of the Investment Law · 1 Sep 2025
    Under the Investment Law (Royal Decree M/19) and its Implementing Regulations of February 2025, foreign investors register with the Ministry of Investment rather than obtaining a licence, and the list of activities excluded from foreign investment is published by a screening committee in the Investor's Guide.

    “A Screening Committee is responsible for issuing and updating the official list of these excluded activities, which will be published in the Investor's Guide.”

31. REGA — law text, Art. 2(4) read with Art. 5 · 25 Jul 2025
    A Premium Residency holder who is a Muslim natural person may own property inside the designated zones of Makkah and Madinah under the 2026 Law of Real Estate Ownership by Non-Saudis (Art. 2(4)), because Art. 5 of that law preserves Premium Residency rights; the older Premium Residency Law wording (ownership only outside the two holy cities, usufruct of up to 99 years inside) no longer states the governing rule for such a buyer.

    “لا يخل تطبيق النظام بأحكام نظام الإقامة المميزة أو تنظيم تملك مواطني دول المجلس للعقار في الدول الأعضاء بمجلس التعاون لغرض السكن والاستثمار أو الأنظمة الأخرى السارية التي تمنح غير السعودي حقوقاً أفضل فيما يتعلق بتملك العقار واكتساب الحقوق العينية الأخرى عليه.”

32. REGA — law text, Art. 2(4) · 25 Jul 2025
    Article 2(4) of the Law of Real Estate Ownership by Non-Saudis (Royal Decree M/14, in force 22 January 2026) limits the non-Saudi right to own property (تملك) and to acquire other real rights over it in Makkah and Madinah to Muslim natural persons, and the right it restricts is ownership itself, so a Muslim individual may own inside the designated zones and is not limited to usufruct.

    “يقتصر حق تملك غير السعودي للعقار أو اكتساب الحقوق العينية الأخرى -المشار إليه في الفقرة (1) من هذه المادة- على العقار في مدينتي مكة المكرمة والمدينة المنورة على الشخص ذي الصفة الطبيعية المسلم.”

33. REGA — law text, Art. 5 · 25 Jul 2025
    Article 5 of the Law of Real Estate Ownership by Non-Saudis states that the law does not prejudice the Premium Residency Law, the GCC-citizen ownership rules, or any other law giving non-Saudis better ownership rights.

    “لا يخل تطبيق النظام بأحكام نظام الإقامة المميزة أو تنظيم تملك مواطني دول المجلس للعقار في الدول الأعضاء بمجلس التعاون لغرض السكن والاستثمار أو الأنظمة الأخرى السارية التي تمنح غير السعودي حقوقاً أفضل فيما يتعلق بتملك العقار واكتساب الحقوق العينية الأخرى عليه.”

34. REGA — law text · 25 Jul 2025
    Deliberately false information in an ownership application can lead to a fine of up to 5% of the property value (max SAR 10 million) and a court-ordered sale (Law Art. 12).

35. REGA — law text, Art. 2(3) · 25 Jul 2025
    In Makkah and Madinah, non-Saudi purchases are only possible inside the designated geographic zones; the 'one residence outside zones' right for residents does not apply to the two holy cities.

36. REGA — law text · 25 Jul 2025
    The law was approved by Cabinet Decision 42 (13/1/1447H) and issued by Royal Decree M/14 (19/1/1447H), replacing the 2000 law (M/15).

37. REGA — law text, Art. 9 · 25 Jul 2025
    The non-Saudi ownership fee is levied by REGA on 'the value of a non-Saudi's disposition of real rights in property in the Kingdom' (Law Art. 9; Executive Regulations Art. 9), wording that does not state whether purchase, sale or both are covered.

    “يُفرض رسم تستوفيه الهيئة على قيمة تصرف غير السعودي بالحقوق العينية على العقار في المملكة لا يزيد قدره على (5 %) من تلك القيمة”

38. 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).

39. FHWA — Capacity Analysis of Pedestrian and Bicycle Facilities (FHWA-HRT-98-107) · 1 Feb 1998
    The US Federal Highway Administration's pedestrian capacity study recommends a walking speed of 1.2 metres per second for most conditions, and 1.0 metres per second where more than a fifth of the people using a facility are aged 65 or over.

    “This study recommends a pedestrian crosswalk walking speed value of 1.2 m/s (3.9 ft/s) for most conditions”

40. Saudi Properties portal — zone boundaries
    A designated zone is not necessarily near the mosque: measured from each zone's nearest boundary point, Makkah's zones run from about 310 metres to about 16.7 kilometres from the Grand Mosque, and Madinah's from about 650 metres to about 12.4 kilometres from the Prophet's Mosque.

41. Reported by X post reproducing the portal's Makkah zone card

    X post reproducing the portal's Makkah zone card
    A post reproducing the Makkah zone card on the Saudi Properties portal shows ownership rules of all property types allowed, all right types allowed except priority credit (أولوية الائتمان), a usufruct duration of 99 years, an allowed ownership percentage of 100%, and the right to own limited to Muslim natural persons.

    “النطاقات الجغرافية للتملك غير السعودييين مدينة مكة المكرمة قواعد التملك : جميع أنواع العقارات مسموح بها جميع أنواع الحقوق مسموح بها ما عدا (أولوية الائتمان) مدة حق الانتفاع 99 سنة نسبة التملك المسموح بها (100%) يقتصر حق التملك واكتساب الحقوق العينية الأخرى على ال”

42. ZATCA — Detailed Guideline for the Real Estate Transaction Tax, version 6 (May 2026), section 4.2
    A usufruct right granted for more than 50 years is within the scope of RETT, calculated on the present value of the fair market value of the usufruct right or of the rent for the whole period, whichever is higher.

    “If the transaction involves granting a usufruct right for Real Estate a period exceeding (50) years, the tax is calculated based on the present value of the Fair Market Value of the usufruct right”

43. Al Rajhi Bank — Home Finance
    Al Rajhi Bank offers its Home Finance to Saudis and resident expatriates with a salary from SAR 7,000 (with salary transfer) or SAR 10,000 (without), at least 3 months in service, terms up to 30 years, up to age 70 and up to SAR 5 million — residency in the Kingdom is a condition.

    “Saudis and Residents (Expats) ... Salary starts from 7,000 for salary transfer and 10,000 for non-salary transfer ... Minimum service 3 months ... up to 30 years ... Financing amount up to SAR 5 Million”

44. ZATCA — Detailed Guideline for the Real Estate Transaction Tax, version 6 (May 2026), section 4.3 table
    An off-plan sale of a real estate unit is a taxable RETT transaction, with the tax due on or before the date the ownership transfer is notarised.

    “Sale of real estate off-plan — Date of notarization of ownership transfer with the Notary Public or the Accredited Notary — On or before the date of notarization with the Notary Public or the Accredited Notary”

45. Reported by Aqarmap

    Aqarmap — Masar Corner by Alramz
    Aqarmap states that for clients who are not residents of Saudi Arabia its team will assist with the Saudi embassy registration process, and that the buyer's commission is treated as a non-refundable service fee for this support.

    “For clients who are not residents of the Kingdom of Saudi Arabia, the Aqarmap team will assist them in understanding the process of registration with the Saudi embassy”

46. Saudi Properties portal — zone list and ownership-rules cards
    On the Saudi Properties portal every designated zone in the two holy cities carries an ownership-rules card allowing a 100% ownership share, a usufruct of up to 99 years and all ten real-rights types (ownership and usufruct among them) for Muslim natural persons.

    “يقتصر حق التملك واكتساب الحقوق العينية الأخرى على العقار على الشخص ذي الصفة الطبيعية المسلم — نسبة التملك المسموحة 100% — 99 سنة — جميع أنواع الحقوق مسموح بها”

47. Saudi Properties portal — zone card labels (zones.rules, English)
    On the Saudi Properties portal's zone cards, allowed ownership percentage and usufruct duration are two separate labelled fields, each filled from its own value, so the 99 years is the longest usufruct term a card can show and does not limit ownership.

    “"rightsDurationIs": "Usufruct duration is {{years}} years", "ownershipPercentageIs": "Allowed ownership percentage is ({{percentage}}%)"”

48. Henley & Partners — Saudi Arabia Premium Residency
    Premium Residency is priced at a one-time SAR 800,000 for the unlimited-duration permit or SAR 100,000 per year for the renewable permit, with a SAR 4,000 application fee per product.

    “SAR 800,000 one-time fee ... SAR 100,000 annually”

49. Reported by Saudi Authority for Accredited Valuers (Taqeem)

    Saudi Authority for Accredited Valuers (Taqeem)
    Real estate valuations in Saudi Arabia are carried out by valuers accredited by the Saudi Authority for Accredited Valuers (Taqeem), and we found no published fee scale for a valuation report.

50. REGA — Q&A on the updated Law of Real Estate Ownership by Non-Saudis
    REGA's official Q&A on the updated law states that ownership in Makkah and Madinah is restricted to Muslim individuals and to Saudi companies with non-Saudi shareholders.

    “Ownership in Makkah and Al-Madinah is restricted to Muslim individuals only, as well as to Saudi companies with non-Saudi shareholders.”

51. ZATCA — Detailed Guideline for the Real Estate Transaction Tax, version 6 (May 2026), section 1.1
    Since 4 October 2020, supplies of real estate that transfer ownership are exempt from VAT under Royal Order A/84, and the 5% Real Estate Transaction Tax applies to sales instead.

    “Royal Order No. (A/84) was issued on 14/02/1442 H, stipulating the exemption of supplies of real estate—made as a way of transferring its ownership, or the right to transfer therein as an owner—from Value Added Tax (VAT). Concurrently, the Real Estate Transaction Tax (RETT) was imposed on sales and the like at a rate of %5 of the value of real estate.”

52. Reported by بوابة تعظيم البلد الحرام

    بوابة تعظيم البلد الحرام — حدود الحرم المكّي الشريف
    The boundary of the sacred precinct of Makkah (the Haram) runs along the rainwater divide on the surrounding ridges and is marked on the ground by boundary markers; the nearest marker is at Al-Tan‘eem to the north, about 5.2 km from the Kaaba, and the farthest is on Jabal al-Muwashshah on the western boundary, about 21.2 km away.

    “أقرب علم إلى الكعبة المشرّفة يقع في منطقة التنعيم في الحدّ الشمالي، ويبعد عن الكعبة المشرّفة مسافة (5201) مترًا”

53. Bureau of Experts — Statute of Real Estate Ownership by GCC Citizens
    The GCC Statute of Real Estate Ownership by GCC Citizens, in force in Saudi Arabia, lets GCC nationals and wholly GCC-owned entities buy, lease and inherit land and buildings for residential or investment purposes with the same treatment as citizens, subject to developing land within four years of registration.

    “This Statute shall not prejudice the right of the member state ... to expropriate it for public use upon payment of a just compensation.”

54. Masar Destination — Developers
    The Masar Destination website lists 22 developers with plots inside the destination, including Arabian Dyar (Diyar Al Haram), Al Rajhi United, Retal (Roya Al Haram), Al Ramz, Rekan (Jiwar Tower) and Dar Al-Majed (Majdiah).

55. Saudi Properties portal — zone list
    The portal lists twelve designated zones in Makkah and ten in Madinah; the twelfth Makkah zone is 'Makkah Al-Mukarramah – Zone (3)', code L337 — about 1.29 km², its nearest boundary roughly 3.7 km south-west of the Grand Mosque, with the same ownership rules as the others.

    “مكة المكرمة – منطقة (3)”

56. Reported by Nezams

    Nezams — consolidated text of the Premium Residency Law with amendments
    The Premium Residency Law was issued by Royal Decree M/106 of 10/9/1440H (17 May 2019) and last amended by Royal Decree M/84 of 11/6/1445H (December 2023); no later amendment aligning its Makkah and Madinah wording (Art. 2(1)(d)/(e)) with the 2026 ownership law was found in the sources reviewed as of 10 September 2026.

    “المرسوم الملكي رقم م/١٠٦ وتاريخ 10/09/1440هـ … المرسوم الملكي رقم (م/84) وتاريخ 11/06/1445هـ”

57. Reported by Real Estate Registry (rer.sa)

    Real Estate Registry (rer.sa) — services
    The Real Estate Registry site rer.sa lists first registration, ownership transfer and title-document services but does not publish a fee schedule on its public pages.

    “نقل ملكية عقار مسجل عينيًا إلى مالك آخر كليًا أو جزئيًا”

58. ZATCA — Detailed Guideline for the Real Estate Transaction Tax, version 6 (May 2026), section 4.2
    The RETT base is the value agreed between the parties, provided it is not less than the fair market value on the date of the transaction.

    “The tax base for Real Estate Transaction Tax (RETT) is determined based on the value agreed upon between the parties to the transaction, provided that the agreed value is not less than the Fair Market Value on the date of the transaction.”

59. Reported by Saudi Properties portal

    Saudi Properties portal — zone list
    The zone the portal names 'Makkah Towre Building' (أبراج مكة, code L1048) covers about 13,000 m² with its boundary some 320 m from the Grand Mosque — a single-building plot, and a different site from the Abraj Al Bait clock-tower complex.

    “أبراج مكة”

60. Saudi Properties portal — ownership-rules cards
    Two zone cards restrict property use to residential and residential/commercial: Thakher Makkah and Rua Al Madinah exclude commercial, industrial, agricultural and land uses; the other twenty zones permit all six.

    “استخدامات العقار — سكني، سكني / تجاري”

61. ZATCA — Detailed Guideline for the Real Estate Transaction Tax, version 6 (May 2026), section 10.3
    Under Article 7(1) of the RETT Law the assignor (seller) is the person liable to pay the 5% Real Estate Transaction Tax to ZATCA, and an agreement for the buyer to bear it does not relieve the seller of that liability.

    “The assignor is the person responsible for paying the Real Estate Transaction Tax to the Zakat, Tax and Customs Authority, in addition to any obligations arising therefrom, in accordance with the provisions of Paragraph (1) of Article (Seven) of the Real Estate Transaction Tax Law. This obligation of the assignor is not affected by any agreement to the contrary”

62. REGA — Wafi off-plan sales and lease platform
    Under Wafi's marketing licence conditions a developer may not receive more than 5% of the value of each real estate unit as a reservation amount.

    “Do not receive more than 5% of the value of each real estate unit.”

63. ZATCA — Detailed Guideline for the Real Estate Transaction Tax, version 6 (May 2026), section 6
    ZATCA issues the RETT invoice at 5% of the transfer value and the tax must be paid before the transfer is completed at the notary, even where the parties have agreed that the buyer pays it.

    “the Authority calculates the tax amount due and issues a payment invoice at a rate of 5% of the transfer value, to be paid before the transfer, even if the assignor and assignee agree that the assignee pays it before the transfer, while emphasizing that the person liable to the Authority is the assignor.”

64. ZATCA — Detailed Guideline for the Real Estate Transaction Tax, version 6 (May 2026), section 5.1
    ZATCA's RETT guideline states that although the assignor (seller) bears the tax by law, it is customary in practice for the parties to agree that the assignee (buyer) bears it.

    “Although the assignor is the one who bears the Real Estate Transaction Tax, it is customary in practical reality that the agreement between the assignor and the assignee is for the assignee to bear the tax.”

65. ZATCA — Detailed Guideline for the Real Estate Transaction Tax, version 6 (May 2026)
    ZATCA's RETT guideline treats a transfer resulting from the division of an estate within the lawful shares, and a notarised gift to a spouse or a relative up to the third degree, as outside the 5% real estate transaction tax.

    “Detailed Guideline for the Real Estate Transaction Tax — exempted transactions: division of an estate; gifts to spouse and relatives up to the third degree”

66. Saudi Properties portal — zone boundaries
    Zone areas and distances on this site come from the boundaries the Saudi Properties portal publishes for each zone; a distance is the straight line from the nearest point of that boundary to the Grand Mosque or the Prophet's Mosque, so the walk is always longer.

67. Superseded by a newer rule

    Premium Residency Law (English, MISA) · 1 Nov 2024
    The Premium Residency Law grants holders ownership of real estate 'in areas other than the cities of Mecca and Medina and border areas' (Art. 2(1)(d)); in the two holy cities the holder's right is usufruct of up to 99 years (Art. 2(1)(e)).

    This rule dates from 17 May 2019.

    “Ownership of real estate for residential, commercial, and industrial purposes in areas other than the cities of Mecca and Medina and border areas, in accordance with the Regulations.”

68. EnterpriseAM — mapping the real estate foreign ownership zones · 30 Jun 2026
    The Saudi Properties portal was open and receiving non-Saudi ownership applications by the end of June 2026, the same month the Cabinet approved the executive regulations and the geographic zones.

69. Reported by The Islamic Information

    The Islamic Information — registration opens for Fairmont Residences, Rua Al Madinah · 7 Sep 2026
    Rua Al Madinah Holding opened registration for 120 Fairmont Residences beside the Prophet's Mosque on 6 September 2026, to Saudis and to Muslims of other nationalities whether resident in the Kingdom or not.

Where each fact above comes from, with the source’s own date where it gives one.