In brief
The transferor or their representative must register every real estate transaction, taxable or exempt, on ZATCA's electronic portal on or before the transaction date. The registration covers the parties, the deed or contract reference, a property description, any exemption and the agreed value. It is the transferor's acknowledgement that the data is accurate. ZATCA issues a notice confirming registration, and payment where tax is due. Share transfers are registered by the Article 5 payment date.
RETT has no tax return. Each transaction is its own filing, made through ZATCA’s RETT portal, and the notary’s system will not complete a transfer until ZATCA has confirmed it. Article 11(a) sets out how that filing works.
The Provision: Exact Text
What It Means in Plain English
RETT registration works like this. Before the notary completes a transfer, or for non-notarized deals by the transaction date, the seller registers it on ZATCA’s portal with the parties, the property, the price and any exemption. ZATCA issues an invoice for taxable deals and a confirmation notice once paid, or a confirmation notice for exempt ones. The notary checks for that confirmation electronically.
Breaking Down the Provision
11(a)(1): What is registered
Every transaction, taxable or exempt, is registered by the transferor. The form captures six categories of data:
| Field | Practical note |
|---|---|
| Parties’ identity details | National ID or Iqama, or CR number for companies |
| Contract or deed reference | Title deed number, or the contract for non-notarized deals |
| Property description at disposal | Description at the time of transfer, which matters for “no change” conditions later |
| Exemption (if any) | Select the specific exemption. This is a formal claim |
| Agreed total value | Declare all consideration, cash and in kind |
| Other data | Whatever ZATCA’s form currently requires |
11(a)(2) and (7): Timing
- General: on or before the transaction date.
- Real estate company share transfers: by the Article 5 payment date, which is 30 days from the earlier of transfer or unconditional agreement.
11(a)(3): Registration is your statement
Registering is the transferor’s acknowledgement that the data is accurate. That matters if ZATCA later reviews the transaction. An inaccurate value or a wrongly claimed exemption is the transferor’s responsibility, and deliberate errors risk evasion penalties.
11(a)(4) and (5): ZATCA’s notices
- Taxable: a notice confirming registration and payment.
- Exempt: a notice confirming registration.
These notices are what the notary relies on, and what a future buyer or auditor will ask to see.
11(a)(6): Capital-market carve-out
IPO subscriptions and listed securities trading do not need registration, consistent with Article 3(a)(9).
How It Works in Practice
ZATCA’s Guideline describes the process:
- The transferor logs into the RETT service on zatca.gov.sa.
- They enter the deed number or contract, and the property and party details.
- They state whether the transaction is taxable or exempt.
- ZATCA calculates 5% and issues a payment invoice. Anyone may pay it, but the transferor remains liable.
- Once paid, or confirmed as exempt, the notary completes the transfer through the electronic link with the Ministry of Justice.
For first-home support, the buyer obtains a certificate from the housing portal and gives it to the seller. The seller then registers the transaction, and ZATCA verifies eligibility.
Worked Examples
Example 1: Standard sale
A seller registers a SAR 1,800,000 apartment sale. ZATCA issues an invoice for SAR 90,000. The buyer pays it under the contract, ZATCA issues the confirmation, and the notary completes the transfer the same day.
Example 2: Exempt gift
A husband registers a gift of a villa to his wife and selects the spouse gift exemption. ZATCA issues a registration notice with no tax due, and the notary completes the transfer.
Example 3: Share deal
An unconditional SPA for 40% of a real estate company is signed on 1 September. Registration and payment are both due by 1 October.
Common Mistakes
- Registering after notarization or the transaction date. The deadline is on or before.
- Leaving out non-cash consideration from the declared value.
- Choosing the wrong exemption. Registration is the transferor’s formal acknowledgement.
- Assuming exempt transactions do not need registering. They do.
The Bottom Line
Article 11(a) is where every RETT transaction starts. Register before the deadline, declare everything, and choose the correct exemption. The registration notice is the record that the notary, future buyers and ZATCA will rely on.
Key takeaways
- Every real estate transaction, taxable or exempt, must be registered on ZATCA's electronic portal by the transferor or their representative.
- Registration is due on or before the transaction date. For taxable share transfers in real estate companies, it is due by the Article 5 payment date.
- The form captures the parties' identities, the contract or deed reference, a property description, the exemption claimed, the agreed value and any other data ZATCA requires.
- Registering is the transferor's acknowledgement that the data is accurate. Errors and wrongly claimed exemptions are the transferor's responsibility.
- ZATCA issues a notice confirming registration and payment for taxable transactions, or registration only for exempt ones. The notary relies on these notices.
- IPO subscriptions and trading in listed securities do not need to be registered.
Frequently asked questions
Do I need to register a property sale with ZATCA?
Yes. Under Article 11(a) of the RETT Implementing Regulations, the transferor must register every real estate transaction, taxable or exempt, on ZATCA's electronic portal on or before the transaction date. The notary will not complete the transfer without ZATCA's confirmation.
What information is needed for RETT registration?
The identities of the transferor and transferee, the reference number of the contract, instrument or title deed (if any), a description of the property at the time of disposal, any exemption claimed, the agreed total value (if any), and any other data on ZATCA's form.
When must a share transfer in a real estate company be registered?
On or before the payment date in Article 5 of the Regulations, which is 30 days from the earlier of the share transfer or an unconditional agreement to transfer (Article 11(a)(7)).
Who registers if the buyer is paying the RETT?
The transferor (seller) or their representative registers. The buyer can pay the invoice, but registration and responsibility remain with the transferor. ZATCA's FAQ confirms that the seller submits the request.
Is a RETT registration certificate issued?
No. RETT is transaction-based, so there is no ongoing registration or certificate. Each transaction is registered separately, and ZATCA issues a confirmation notice for each one.
Sources
- ZATCA — Real Estate Transaction Tax Law and Implementing Regulations
- ZATCA — Detailed Guideline for the Real Estate Transaction Tax (Version 6, May 2026)Sections 6 and 10.1–10.4; FAQs 4, 5, 11, 14
Based on the RETT Law (Royal Decree No. M/84, effective 10 April 2025), the RETT Implementing Regulations (ZATCA Board Resolution No. 01-03-25 dated 24 March 2025, unofficial English translation) and ZATCA's Detailed RETT Guideline Version 6 (May 2026). The Arabic text prevails. This article is general information, not advice on any specific transaction. dariba.co is an independent knowledge platform and is not affiliated with ZATCA.
