RETT on Gifts of Real Estate in Saudi Arabia | Dariba.co<\/title>\n<meta name=\"description\" content=\"How RETT applies to gifts (Hibah) of real estate in Saudi Arabia \u2014 the gift exemption for family members, the three-year clawback rule, and the traps that catch donors off guard.\">\n<link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\">\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=DM+Sans:wght@400;500;600;700;800&display=swap\" rel=\"stylesheet\">\n<style>\n:root{--green:#059669;--green-light:#d1fae5;--green-dim:#ecfdf5;--green-border:#6ee7b7;--amber:#d97706;--amber-light:#fffbeb;--amber-border:#fcd34d;--blue:#2563eb;--blue-light:#eff6ff;--blue-border:#93c5fd;--red:#dc2626;--text-primary:#111827;--text-muted:#6b7280;--text-light:#9ca3af;--border:#e5e7eb;--surface:#f9fafb;--surface-2:#f3f4f6;--radius:8px;--radius-lg:12px}\n.dariba-article{font-family:'DM Sans',-apple-system,BlinkMacSystemFont,'Segoe 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.also-title{font-size:0.875rem;font-weight:600;color:var(--text-primary);line-height:1.4}\n.dariba-article .disclaimer{font-size:0.78rem;color:var(--text-muted);border-top:1px solid var(--border);padding-top:1rem;margin-top:2.5rem;font-style:italic;line-height:1.6}\n<\/style>\n<\/head>\n<body>\n<div class=\"dariba-article\">\n\n<div class=\"article-meta\">\n <span>Taxable Events<\/span>\n<\/div>\n\n\n\n<div class=\"series-banner\">\n Part of <a href=\"https:\/\/www.dariba.co\/rett-saudi-arabia\/\">RETT in Saudi Arabia: The Complete Guide<\/a> \u2014 Cluster 2: Taxable Events \u00b7 Article 2.3\n<\/div>\n\n<div class=\"section-block\" id=\"gifts-taxable\">\n <div class=\"section-number\">\n <span class=\"section-num-badge\">01<\/span>\n <h2>Gifts Are Taxable Events \u2014 The Exemption Is the Exception<\/h2>\n <\/div>\n <p>A gift (Hibah) of real estate is a taxable event under the RETT Law. The absence of cash consideration does not take a transaction outside the scope of RETT \u2014 what matters is that ownership transfers. Saudi families and business owners regularly transfer real estate as gifts, and a misplaced assumption of automatic exemption is one of the most common \u2014 and costly \u2014 RETT compliance mistakes.<\/p>\n <p>The RETT Law does contain a specific exemption for gifts to close family members. But that exemption comes with precise conditions, a post-gift monitoring obligation, and a three-year clawback mechanism. Understanding what qualifies \u2014 and what does not \u2014 is essential before documenting any gift of Saudi property.<\/p>\n<\/div>\n\n<div class=\"section-block\" id=\"gift-exemption\">\n <div class=\"section-number\">\n <span class=\"section-num-badge\">02<\/span>\n <h2>The Family Gift Exemption: Who Qualifies<\/h2>\n <\/div>\n <p>Under Article 3(7) of the RETT Implementing Regulations, a real estate gift is exempt from RETT where it is: (a) a <strong>notarized gift (Hibah)<\/strong>, and (b) made to a <strong>spouse or a relative up to the third degree<\/strong>.<\/p>\n <p>The Implementing Regulations define relatives up to the third degree explicitly:<\/p>\n\n <div class=\"table-wrap\">\n <table>\n <thead><tr><th>Degree<\/th><th>Relationship<\/th><\/tr><\/thead>\n <tbody>\n <tr><td><strong>First degree<\/strong><\/td><td>Father, mother, son, daughter<\/td><\/tr>\n <tr><td><strong>Second degree<\/strong><\/td><td>Brother, sister, grandfather, grandmother, grandchildren<\/td><\/tr>\n <tr><td><strong>Third degree<\/strong><\/td><td>Uncles, aunts, nephews, nieces<\/td><\/tr>\n <tr><td><strong>Spouse<\/strong><\/td><td>Husband or wife (listed separately in the Regulations)<\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <p>Cousins are <strong>not<\/strong> within the third-degree circle. A gift to a cousin is fully taxable at 5% of fair market value. This is consistently confirmed in ZATCA’s Detailed Guideline (Example 27): a gift of land valued at SAR 1,000,000 to a cousin is subject to RETT at 5% \u2014 SAR 50,000 \u2014 even though it is a gift made without consideration.<\/p>\n <p>The gift must also be <strong>notarized<\/strong> for the exemption to apply. A documented but unnotarized gift of property to a qualifying relative does not automatically benefit from the exemption. The notarization requirement is a procedural condition, not merely a formality.<\/p>\n<\/div>\n\n<div class=\"section-block\" id=\"three-year-rule\">\n <div class=\"section-number\">\n <span class=\"section-num-badge\">03<\/span>\n <h2>The Three-Year Clawback Rule \u2014 The Trap Most Donors Miss<\/h2>\n <\/div>\n <p>The gift exemption is not permanent. It is subject to a three-year non-disposal condition: <strong>if the donee (recipient) transfers the property within three years of the gift, and the transfer is to a person who would not have qualified for the exemption if the original donor had gifted directly<\/strong> \u2014 the exemption is revoked retroactively. RETT becomes payable from the date of the original gift, with late-payment fines accruing from that date.<\/p>\n <p>This clawback rule is designed to prevent “gift chains” that route property to a non-qualifying recipient (such as a cousin, a business partner, or a third party) through an intermediate qualifying relative. ZATCA is explicit about this: it does not matter whether the intermediate re-transfer appears independent. If the sequence results in the property ending up with someone who would not have qualified, the original exemption falls away.<\/p>\n\n <div class=\"callout callout-warning\">\n <div class=\"callout-label\">The Clawback \u2014 ZATCA Guideline Example<\/div>\n <h4>Scenario<\/h4>\n <p>Abdullah gifts land worth SAR 2,000,000 to his father (first degree \u2014 exempt). Four months later, the father gifts the same land to his brother’s son (Abdullah’s cousin \u2014 who would not have qualified for the exemption had Abdullah gifted directly).<\/p>\n <h4>RETT Consequence<\/h4>\n <p>The re-transfer to the cousin within three years, to a person who would not have qualified for a direct gift from Abdullah, triggers clawback. The original gift from Abdullah to his father loses its exemption. RETT of SAR 100,000 (5% \u00d7 SAR 2,000,000) becomes due from the date of Abdullah’s original gift, with late-payment fines added on top.<\/p>\n <p>Note that the father’s gift to the cousin is also a taxable event independently \u2014 so this structure creates two RETT liabilities, not one.<\/p>\n <\/div>\n\n <p>The three-year window runs from the date of notarization of the original gift. Transfers within this window that go to qualifying relatives of the <em>donee<\/em> (not the original donor) \u2014 for example, the donee’s own child \u2014 may still preserve the exemption, but each step must be analysed against who would have qualified had the original donor given directly.<\/p>\n<\/div>\n\n<div class=\"section-block\" id=\"taxable-gifts\">\n <div class=\"section-number\">\n <span class=\"section-num-badge\">04<\/span>\n <h2>Gifts That Are Always Taxable<\/h2>\n <\/div>\n <p>The following gift transactions are taxable at 5% of FMV with no available exemption under the gift provision:<\/p>\n <ul class=\"article-list\">\n <li><strong>Gifts to cousins<\/strong> \u2014 outside the third-degree circle defined in the Regulations.<\/li>\n <li><strong>Gifts to non-relatives<\/strong> \u2014 friends, business partners, employees, third parties.<\/li>\n <li><strong>Gifts for consideration<\/strong> \u2014 a transaction described as a “gift” but where any cash or in-kind consideration passes is not a true gift and does not qualify for the gift exemption. ZATCA will treat it as a sale (Example 28 from the Guideline: a person “sells” land to his father for SAR 1,000,000 \u2014 described as a family transfer but executed for value \u2014 is a fully taxable transaction).<\/li>\n <li><strong>Unnotarized gifts<\/strong> \u2014 the exemption specifically requires notarization. An informal or undocumented gift is a taxable event if ZATCA discovers the transfer.<\/li>\n <\/ul>\n\n <div class=\"callout\">\n <div class=\"callout-label\">Worked Example \u2014 Gift to a Full Brother<\/div>\n <h4>Scenario<\/h4>\n <p>Mohammed Al-Qahtani gifts land with a fair market value of SAR 1,000,000 to his full brother (a second-degree relative), without any cash or in-kind consideration. The gift is notarized with the Notary Public.<\/p>\n <h4>RETT Position<\/h4>\n <p>Exempt under Article 3(7) of the Implementing Regulations. The donor (Mohammed) must register the transaction with ZATCA through the RETT portal and obtain exemption documentation before the Notary Public completes the transfer. The exemption documentation must be maintained for the record-keeping period (5 years). The three-year monitoring clock starts from the date of notarization.<\/p>\n <\/div>\n<\/div>\n\n<div class=\"section-block\" id=\"waqf-charity\">\n <div class=\"section-number\">\n <span class=\"section-num-badge\">05<\/span>\n <h2>Gifts to Waqf (Endowments) and Charities<\/h2>\n <\/div>\n <p>Real estate transferred without consideration to a public, private, or joint Waqf (endowment) registered with the relevant endowment authorities is exempt from RETT \u2014 but only the <em>first<\/em> transfer (from the owner to the Waqf). Once the Waqf holds the property, any subsequent disposal from the Waqf that involves consideration is taxable.<\/p>\n <p>Similarly, real estate gifted without consideration to or from a licensed charitable association (whose activities aim to achieve public interest, as confirmed by the competent authority) is exempt. Again, the key condition is “without consideration.” If the Waqf or charity pays any amount \u2014 in cash or in kind \u2014 for the property, the transaction is taxable.<\/p>\n <p>The practical implication: when transferring property to a family Waqf as part of an estate planning structure, ensure no side payment is associated with the transfer. Even a nominal compensation to beneficiaries can collapse the exemption.<\/p>\n<\/div>\n\n<div class=\"section-block\" id=\"faq\">\n <div class=\"section-number\">\n <span class=\"section-num-badge\">06<\/span>\n <h2>Frequently Asked Questions<\/h2>\n <\/div>\n <div class=\"faq-list\">\n\n <div class=\"faq-item\">\n <button class=\"faq-q\">I gifted a villa to my son two years ago. He now wants to sell it to a third party. What happens to my original exemption?<span class=\"faq-icon\">+<\/span><\/button>\n <div class=\"faq-a\">If your son sells the villa within three years of the date you gifted it, and the buyer is someone who would not have qualified for an exemption had you gifted directly, the original exemption on your gift is clawed back. RETT becomes due from the date of the original gift, with late-payment fines from that date. After the three-year period from your original gift, your son is free to sell and only his own RETT liability on that sale arises (as the assignor).<\/div>\n <\/div>\n\n <div class=\"faq-item\">\n <button class=\"faq-q\">Can I gift real estate to my sister-in-law and claim the exemption?<span class=\"faq-icon\">+<\/span><\/button>\n <div class=\"faq-a\">No. The exemption covers a spouse and relatives up to the third degree \u2014 defined as parents, children, siblings, grandparents, grandchildren, uncles, aunts, nephews, and nieces. A sister-in-law is not within this defined circle. A gift to her would be taxable at 5% of fair market value. Only the relatives listed in the Implementing Regulations qualify.<\/div>\n <\/div>\n\n <div class=\"faq-item\">\n <button class=\"faq-q\">My father sold me a plot for SAR 500,000 \u2014 well below its SAR 1.2 million market value. Can we treat the excess as a gift?<span class=\"faq-icon\">+<\/span><\/button>\n <div class=\"faq-a\">No. The gift exemption applies to a genuine gift without consideration \u2014 not to a below-market sale. ZATCA will treat the transaction as a sale at the agreed price, but may reassess the tax base to the fair market value of SAR 1.2 million since this is a related-party transaction. The full RETT of SAR 60,000 (5% \u00d7 SAR 1.2 million) is likely to be assessed. You cannot “carve out” the discount and treat it as a tax-free gift component.<\/div>\n <\/div>\n\n <div class=\"faq-item\">\n <button class=\"faq-q\">Does the three-year clawback apply if the donee (my brother) dies within three years and the property passes to his heirs?<span class=\"faq-icon\">+<\/span><\/button>\n <div class=\"faq-a\">This question falls into a genuinely uncertain area. The clawback is triggered by the donee “re-disposing” of the property to a non-qualifying person within three years. A transfer by operation of inheritance law (estate distribution to heirs) is a separate category from a voluntary disposal. On a reasonable interpretation, an involuntary transfer on death should not trigger the clawback \u2014 but given ZATCA has not issued specific guidance on this precise scenario, and given the stakes, confirming this position through a ruling request to ZATCA is advisable before proceeding.<\/div>\n <\/div>\n\n <\/div>\n<\/div>\n\n<div class=\"takeaways\">\n <div class=\"takeaways-title\">◆ Key Takeaways<\/div>\n <ol>\n <li>Every gift of real estate is a taxable event under the RETT Law. The starting position is always: RETT applies.<\/li>\n <li>Notarized gifts to a spouse or relatives up to the third degree (parents, children, siblings, grandparents, grandchildren, uncles, aunts, nephews, nieces) are exempt.<\/li>\n <li>Cousins are outside the third-degree circle. Gifts to cousins are fully taxable at 5%.<\/li>\n <li>The three-year clawback: if the donee transfers the property within three years to a person who would not have qualified for a direct gift from the original donor, the original exemption is revoked retroactively from the gift date.<\/li>\n <li>Gifts for any consideration \u2014 cash or in-kind \u2014 do not qualify for the gift exemption. They are treated as sales.<\/li>\n <li>All exempt gifts must still be registered with ZATCA and exemption documentation obtained before the Notary Public will complete the transfer.<\/li>\n <\/ol>\n<\/div>\n\n<div class=\"series-footer\">\n <p>RETT in Saudi Arabia \u2014 Cluster 2: Taxable Events<\/p>\n <h4>Continue with the full RETT knowledge library on dariba.co<\/h4>\n <a href=\"https:\/\/www.dariba.co\/rett-saudi-arabia\/\" class=\"btn-primary\">View all RETT articles \u2192<\/a>\n<\/div>\n\n<div class=\"also-reading\">\n <h4>Related Articles<\/h4>\n <div class=\"also-cards\">\n <a href=\"https:\/\/www.dariba.co\/rett-on-inheritance\/\" class=\"also-card\">\n <div class=\"also-label\">RETT<\/div>\n <div class=\"also-title\">RETT on Inheritance and Estate Distribution<\/div>\n <\/a>\n <a href=\"https:\/\/www.dariba.co\/rett-exemptions-saudi-arabia\/\" class=\"also-card\">\n <div class=\"also-label\">RETT<\/div>\n <div class=\"also-title\">RETT Exemptions: The Complete Guide<\/div>\n <\/a>\n <\/div>\n<\/div>\n\n<p class=\"disclaimer\">This article is grounded in the RETT Law (Royal Decree No. M\/84, effective 10 April 2025), the Implementing Regulations (ZATCA Board Resolution No. 01-03-25, dated 24 March 2025), and ZATCA’s Detailed Guideline for RETT (Version 6, May 2026). For informational purposes only. dariba.co is an independent knowledge platform.<\/p>\n\n<\/div>\n<script>document.querySelectorAll('.dariba-article .faq-q').forEach(function(btn){btn.addEventListener('click',function(){btn.parentElement.classList.toggle('open');});});<\/script>\n<\/body>\n<\/html>\n\n","protected":false},"excerpt":{"rendered":"<p>RETT on Gifts of Real Estate in Saudi Arabia | Dariba.co Taxable Events Part of RETT in Saudi Arabia: The Complete Guide \u2014 Cluster 2: Taxable Events \u00b7 Article 2.3 01 Gifts Are Taxable Events \u2014 The Exemption Is the Exception A gift (Hibah) of real estate is a taxable event under the RETT Law. 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{"id":514,"date":"2026-06-06T10:08:47","date_gmt":"2026-06-06T10:08:47","guid":{"rendered":"https:\/\/www.dariba.co\/?p=514"},"modified":"2026-06-06T10:08:47","modified_gmt":"2026-06-06T10:08:47","slug":"rett-on-gifts","status":"publish","type":"post","link":"https:\/\/www.dariba.co\/?p=514","title":{"rendered":"RETT on Gifts of Real Estate in Saudi Arabia: What Triggers the Tax and What Exempts It"},"content":{"rendered":"\n\n\n\n\n\nRETT on Gifts of Real Estate in Saudi Arabia | Dariba.co<\/title>\n<meta name=\"description\" content=\"How RETT applies to gifts (Hibah) of real estate in Saudi Arabia \u2014 the gift exemption for family members, the three-year clawback rule, and the traps that catch donors off guard.\">\n<link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\">\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=DM+Sans:wght@400;500;600;700;800&display=swap\" 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var(--border);border-radius:var(--radius-lg);padding:1.5rem;margin:3rem 0 1.5rem;text-align:center}\n.dariba-article .series-footer p{font-size:0.8rem;color:var(--text-muted);margin-bottom:0.4rem}\n.dariba-article .series-footer h4{font-size:1rem;margin-bottom:1rem;color:var(--text-primary)}\n.dariba-article .btn-primary{display:inline-block;background:var(--green);color:#ffffff;font-weight:700;font-size:0.875rem;padding:0.65rem 1.5rem;border-radius:var(--radius);text-decoration:none;transition:opacity 0.2s}\n.dariba-article .btn-primary:hover{opacity:0.88;color:#ffffff}\n.dariba-article .also-reading{margin:2rem 0}\n.dariba-article .also-reading h4{font-size:0.72rem;font-weight:700;text-transform:uppercase;letter-spacing:0.08em;color:var(--text-muted);margin-bottom:1rem}\n.dariba-article .also-cards{display:grid;grid-template-columns:1fr 1fr;gap:0.875rem}\n@media(max-width:600px){.dariba-article .also-cards{grid-template-columns:1fr}}\n.dariba-article .also-card{background:var(--surface);border:1px solid var(--border);border-radius:var(--radius);padding:1rem;text-decoration:none;display:block;transition:border-color 0.2s,box-shadow 0.2s}\n.dariba-article .also-card:hover{border-color:var(--green);box-shadow:0 2px 8px rgba(5,150,105,0.08)}\n.dariba-article .also-card .also-label{font-size:0.68rem;font-weight:700;text-transform:uppercase;color:var(--green);letter-spacing:0.08em;margin-bottom:0.35rem}\n.dariba-article .also-card .also-title{font-size:0.875rem;font-weight:600;color:var(--text-primary);line-height:1.4}\n.dariba-article .disclaimer{font-size:0.78rem;color:var(--text-muted);border-top:1px solid var(--border);padding-top:1rem;margin-top:2.5rem;font-style:italic;line-height:1.6}\n<\/style>\n<\/head>\n<body>\n<div class=\"dariba-article\">\n\n<div class=\"article-meta\">\n <span>Taxable Events<\/span>\n<\/div>\n\n\n\n<div class=\"series-banner\">\n Part of <a href=\"https:\/\/www.dariba.co\/rett-saudi-arabia\/\">RETT in Saudi Arabia: The Complete Guide<\/a> \u2014 Cluster 2: Taxable Events \u00b7 Article 2.3\n<\/div>\n\n<div class=\"section-block\" id=\"gifts-taxable\">\n <div class=\"section-number\">\n <span class=\"section-num-badge\">01<\/span>\n <h2>Gifts Are Taxable Events \u2014 The Exemption Is the Exception<\/h2>\n <\/div>\n <p>A gift (Hibah) of real estate is a taxable event under the RETT Law. The absence of cash consideration does not take a transaction outside the scope of RETT \u2014 what matters is that ownership transfers. Saudi families and business owners regularly transfer real estate as gifts, and a misplaced assumption of automatic exemption is one of the most common \u2014 and costly \u2014 RETT compliance mistakes.<\/p>\n <p>The RETT Law does contain a specific exemption for gifts to close family members. But that exemption comes with precise conditions, a post-gift monitoring obligation, and a three-year clawback mechanism. Understanding what qualifies \u2014 and what does not \u2014 is essential before documenting any gift of Saudi property.<\/p>\n<\/div>\n\n<div class=\"section-block\" id=\"gift-exemption\">\n <div class=\"section-number\">\n <span class=\"section-num-badge\">02<\/span>\n <h2>The Family Gift Exemption: Who Qualifies<\/h2>\n <\/div>\n <p>Under Article 3(7) of the RETT Implementing Regulations, a real estate gift is exempt from RETT where it is: (a) a <strong>notarized gift (Hibah)<\/strong>, and (b) made to a <strong>spouse or a relative up to the third degree<\/strong>.<\/p>\n <p>The Implementing Regulations define relatives up to the third degree explicitly:<\/p>\n\n <div class=\"table-wrap\">\n <table>\n <thead><tr><th>Degree<\/th><th>Relationship<\/th><\/tr><\/thead>\n <tbody>\n <tr><td><strong>First degree<\/strong><\/td><td>Father, mother, son, daughter<\/td><\/tr>\n <tr><td><strong>Second degree<\/strong><\/td><td>Brother, sister, grandfather, grandmother, grandchildren<\/td><\/tr>\n <tr><td><strong>Third degree<\/strong><\/td><td>Uncles, aunts, nephews, nieces<\/td><\/tr>\n <tr><td><strong>Spouse<\/strong><\/td><td>Husband or wife (listed separately in the Regulations)<\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <p>Cousins are <strong>not<\/strong> within the third-degree circle. A gift to a cousin is fully taxable at 5% of fair market value. This is consistently confirmed in ZATCA’s Detailed Guideline (Example 27): a gift of land valued at SAR 1,000,000 to a cousin is subject to RETT at 5% \u2014 SAR 50,000 \u2014 even though it is a gift made without consideration.<\/p>\n <p>The gift must also be <strong>notarized<\/strong> for the exemption to apply. A documented but unnotarized gift of property to a qualifying relative does not automatically benefit from the exemption. The notarization requirement is a procedural condition, not merely a formality.<\/p>\n<\/div>\n\n<div class=\"section-block\" id=\"three-year-rule\">\n <div class=\"section-number\">\n <span class=\"section-num-badge\">03<\/span>\n <h2>The Three-Year Clawback Rule \u2014 The Trap Most Donors Miss<\/h2>\n <\/div>\n <p>The gift exemption is not permanent. It is subject to a three-year non-disposal condition: <strong>if the donee (recipient) transfers the property within three years of the gift, and the transfer is to a person who would not have qualified for the exemption if the original donor had gifted directly<\/strong> \u2014 the exemption is revoked retroactively. RETT becomes payable from the date of the original gift, with late-payment fines accruing from that date.<\/p>\n <p>This clawback rule is designed to prevent “gift chains” that route property to a non-qualifying recipient (such as a cousin, a business partner, or a third party) through an intermediate qualifying relative. ZATCA is explicit about this: it does not matter whether the intermediate re-transfer appears independent. If the sequence results in the property ending up with someone who would not have qualified, the original exemption falls away.<\/p>\n\n <div class=\"callout callout-warning\">\n <div class=\"callout-label\">The Clawback \u2014 ZATCA Guideline Example<\/div>\n <h4>Scenario<\/h4>\n <p>Abdullah gifts land worth SAR 2,000,000 to his father (first degree \u2014 exempt). Four months later, the father gifts the same land to his brother’s son (Abdullah’s cousin \u2014 who would not have qualified for the exemption had Abdullah gifted directly).<\/p>\n <h4>RETT Consequence<\/h4>\n <p>The re-transfer to the cousin within three years, to a person who would not have qualified for a direct gift from Abdullah, triggers clawback. The original gift from Abdullah to his father loses its exemption. RETT of SAR 100,000 (5% \u00d7 SAR 2,000,000) becomes due from the date of Abdullah’s original gift, with late-payment fines added on top.<\/p>\n <p>Note that the father’s gift to the cousin is also a taxable event independently \u2014 so this structure creates two RETT liabilities, not one.<\/p>\n <\/div>\n\n <p>The three-year window runs from the date of notarization of the original gift. Transfers within this window that go to qualifying relatives of the <em>donee<\/em> (not the original donor) \u2014 for example, the donee’s own child \u2014 may still preserve the exemption, but each step must be analysed against who would have qualified had the original donor given directly.<\/p>\n<\/div>\n\n<div class=\"section-block\" id=\"taxable-gifts\">\n <div class=\"section-number\">\n <span class=\"section-num-badge\">04<\/span>\n <h2>Gifts That Are Always Taxable<\/h2>\n <\/div>\n <p>The following gift transactions are taxable at 5% of FMV with no available exemption under the gift provision:<\/p>\n <ul class=\"article-list\">\n <li><strong>Gifts to cousins<\/strong> \u2014 outside the third-degree circle defined in the Regulations.<\/li>\n <li><strong>Gifts to non-relatives<\/strong> \u2014 friends, business partners, employees, third parties.<\/li>\n <li><strong>Gifts for consideration<\/strong> \u2014 a transaction described as a “gift” but where any cash or in-kind consideration passes is not a true gift and does not qualify for the gift exemption. ZATCA will treat it as a sale (Example 28 from the Guideline: a person “sells” land to his father for SAR 1,000,000 \u2014 described as a family transfer but executed for value \u2014 is a fully taxable transaction).<\/li>\n <li><strong>Unnotarized gifts<\/strong> \u2014 the exemption specifically requires notarization. An informal or undocumented gift is a taxable event if ZATCA discovers the transfer.<\/li>\n <\/ul>\n\n <div class=\"callout\">\n <div class=\"callout-label\">Worked Example \u2014 Gift to a Full Brother<\/div>\n <h4>Scenario<\/h4>\n <p>Mohammed Al-Qahtani gifts land with a fair market value of SAR 1,000,000 to his full brother (a second-degree relative), without any cash or in-kind consideration. The gift is notarized with the Notary Public.<\/p>\n <h4>RETT Position<\/h4>\n <p>Exempt under Article 3(7) of the Implementing Regulations. The donor (Mohammed) must register the transaction with ZATCA through the RETT portal and obtain exemption documentation before the Notary Public completes the transfer. The exemption documentation must be maintained for the record-keeping period (5 years). The three-year monitoring clock starts from the date of notarization.<\/p>\n <\/div>\n<\/div>\n\n<div class=\"section-block\" id=\"waqf-charity\">\n <div class=\"section-number\">\n <span class=\"section-num-badge\">05<\/span>\n <h2>Gifts to Waqf (Endowments) and Charities<\/h2>\n <\/div>\n <p>Real estate transferred without consideration to a public, private, or joint Waqf (endowment) registered with the relevant endowment authorities is exempt from RETT \u2014 but only the <em>first<\/em> transfer (from the owner to the Waqf). Once the Waqf holds the property, any subsequent disposal from the Waqf that involves consideration is taxable.<\/p>\n <p>Similarly, real estate gifted without consideration to or from a licensed charitable association (whose activities aim to achieve public interest, as confirmed by the competent authority) is exempt. Again, the key condition is “without consideration.” If the Waqf or charity pays any amount \u2014 in cash or in kind \u2014 for the property, the transaction is taxable.<\/p>\n <p>The practical implication: when transferring property to a family Waqf as part of an estate planning structure, ensure no side payment is associated with the transfer. Even a nominal compensation to beneficiaries can collapse the exemption.<\/p>\n<\/div>\n\n<div class=\"section-block\" id=\"faq\">\n <div class=\"section-number\">\n <span class=\"section-num-badge\">06<\/span>\n <h2>Frequently Asked Questions<\/h2>\n <\/div>\n <div class=\"faq-list\">\n\n <div class=\"faq-item\">\n <button class=\"faq-q\">I gifted a villa to my son two years ago. He now wants to sell it to a third party. What happens to my original exemption?<span class=\"faq-icon\">+<\/span><\/button>\n <div class=\"faq-a\">If your son sells the villa within three years of the date you gifted it, and the buyer is someone who would not have qualified for an exemption had you gifted directly, the original exemption on your gift is clawed back. RETT becomes due from the date of the original gift, with late-payment fines from that date. After the three-year period from your original gift, your son is free to sell and only his own RETT liability on that sale arises (as the assignor).<\/div>\n <\/div>\n\n <div class=\"faq-item\">\n <button class=\"faq-q\">Can I gift real estate to my sister-in-law and claim the exemption?<span class=\"faq-icon\">+<\/span><\/button>\n <div class=\"faq-a\">No. The exemption covers a spouse and relatives up to the third degree \u2014 defined as parents, children, siblings, grandparents, grandchildren, uncles, aunts, nephews, and nieces. A sister-in-law is not within this defined circle. A gift to her would be taxable at 5% of fair market value. Only the relatives listed in the Implementing Regulations qualify.<\/div>\n <\/div>\n\n <div class=\"faq-item\">\n <button class=\"faq-q\">My father sold me a plot for SAR 500,000 \u2014 well below its SAR 1.2 million market value. Can we treat the excess as a gift?<span class=\"faq-icon\">+<\/span><\/button>\n <div class=\"faq-a\">No. The gift exemption applies to a genuine gift without consideration \u2014 not to a below-market sale. ZATCA will treat the transaction as a sale at the agreed price, but may reassess the tax base to the fair market value of SAR 1.2 million since this is a related-party transaction. The full RETT of SAR 60,000 (5% \u00d7 SAR 1.2 million) is likely to be assessed. You cannot “carve out” the discount and treat it as a tax-free gift component.<\/div>\n <\/div>\n\n <div class=\"faq-item\">\n <button class=\"faq-q\">Does the three-year clawback apply if the donee (my brother) dies within three years and the property passes to his heirs?<span class=\"faq-icon\">+<\/span><\/button>\n <div class=\"faq-a\">This question falls into a genuinely uncertain area. The clawback is triggered by the donee “re-disposing” of the property to a non-qualifying person within three years. A transfer by operation of inheritance law (estate distribution to heirs) is a separate category from a voluntary disposal. On a reasonable interpretation, an involuntary transfer on death should not trigger the clawback \u2014 but given ZATCA has not issued specific guidance on this precise scenario, and given the stakes, confirming this position through a ruling request to ZATCA is advisable before proceeding.<\/div>\n <\/div>\n\n <\/div>\n<\/div>\n\n<div class=\"takeaways\">\n <div class=\"takeaways-title\">◆ Key Takeaways<\/div>\n <ol>\n <li>Every gift of real estate is a taxable event under the RETT Law. The starting position is always: RETT applies.<\/li>\n <li>Notarized gifts to a spouse or relatives up to the third degree (parents, children, siblings, grandparents, grandchildren, uncles, aunts, nephews, nieces) are exempt.<\/li>\n <li>Cousins are outside the third-degree circle. Gifts to cousins are fully taxable at 5%.<\/li>\n <li>The three-year clawback: if the donee transfers the property within three years to a person who would not have qualified for a direct gift from the original donor, the original exemption is revoked retroactively from the gift date.<\/li>\n <li>Gifts for any consideration \u2014 cash or in-kind \u2014 do not qualify for the gift exemption. They are treated as sales.<\/li>\n <li>All exempt gifts must still be registered with ZATCA and exemption documentation obtained before the Notary Public will complete the transfer.<\/li>\n <\/ol>\n<\/div>\n\n<div class=\"series-footer\">\n <p>RETT in Saudi Arabia \u2014 Cluster 2: Taxable Events<\/p>\n <h4>Continue with the full RETT knowledge library on dariba.co<\/h4>\n <a href=\"https:\/\/www.dariba.co\/rett-saudi-arabia\/\" class=\"btn-primary\">View all RETT articles \u2192<\/a>\n<\/div>\n\n<div class=\"also-reading\">\n <h4>Related Articles<\/h4>\n <div class=\"also-cards\">\n <a href=\"https:\/\/www.dariba.co\/rett-on-inheritance\/\" class=\"also-card\">\n <div class=\"also-label\">RETT<\/div>\n <div class=\"also-title\">RETT on Inheritance and Estate Distribution<\/div>\n <\/a>\n <a href=\"https:\/\/www.dariba.co\/rett-exemptions-saudi-arabia\/\" class=\"also-card\">\n <div class=\"also-label\">RETT<\/div>\n <div class=\"also-title\">RETT Exemptions: The Complete Guide<\/div>\n <\/a>\n <\/div>\n<\/div>\n\n<p class=\"disclaimer\">This article is grounded in the RETT Law (Royal Decree No. M\/84, effective 10 April 2025), the Implementing Regulations (ZATCA Board Resolution No. 01-03-25, dated 24 March 2025), and ZATCA’s Detailed Guideline for RETT (Version 6, May 2026). For informational purposes only. dariba.co is an independent knowledge platform.<\/p>\n\n<\/div>\n<script>document.querySelectorAll('.dariba-article .faq-q').forEach(function(btn){btn.addEventListener('click',function(){btn.parentElement.classList.toggle('open');});});<\/script>\n<\/body>\n<\/html>\n\n","protected":false},"excerpt":{"rendered":"<p>RETT on Gifts of Real Estate in Saudi Arabia | Dariba.co Taxable Events Part of RETT in Saudi Arabia: The Complete Guide \u2014 Cluster 2: Taxable Events \u00b7 Article 2.3 01 Gifts Are Taxable Events \u2014 The Exemption Is the Exception A gift (Hibah) of real estate is a taxable event under the RETT Law. […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-514","post","type-post","status-publish","format-standard","hentry","category-rett"],"_links":{"self":[{"href":"https:\/\/www.dariba.co\/index.php?rest_route=\/wp\/v2\/posts\/514","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dariba.co\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dariba.co\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dariba.co\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dariba.co\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=514"}],"version-history":[{"count":0,"href":"https:\/\/www.dariba.co\/index.php?rest_route=\/wp\/v2\/posts\/514\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.dariba.co\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=514"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dariba.co\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=514"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dariba.co\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=514"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}