RETT
Real Estate Transaction Tax
RETT on real estate disposals: taxable transactions, the tax base, exemptions, filing and penalties.
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Real Estate Transaction Tax
What Is RETT? Saudi Arabia's Real Estate Transaction Tax Explained
On 4 October 2020, Saudi Arabia made a significant structural shift in how it taxes real property.
Real Estate Transaction Tax
What Transactions Trigger RETT? The Complete Guide to Taxable Disposals
Sales, gifts, exchanges, and even long leases can trigger RETT. Here's the complete list of transactions that count as a taxable real estate disposal.
Real Estate Transaction Tax
RETT Exemptions in Saudi Arabia: The Complete Guide for Real Estate Transactions
Most people meet RETT the same way: a 5% line on a property transfer they assumed was straightforward.
Real Estate Transaction Tax tools
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- Confidentiality of RETT Information: Article 10 Explained5 October 2026
- Correcting a Registered RETT Transaction: Article 11(b) Explained5 October 2026
- Deceptive or Hidden Real Estate Transactions Under RETT: Article 6 Explained5 October 2026
- Foreign Real Estate Ownership in Saudi Arabia: The New Law and What It Means for RETT25 September 2026
- How RETT Is Valued on Share Transfers in Real Estate Companies: Article 2(e) Explained5 October 2026
- Permits and Rights in Rem in the RETT Base: Article 2(d) Explained5 October 2026
- Registering a Real Estate Transaction for RETT: Article 11(a) Explained5 October 2026
- RETT Charged Only Once: Murabaha, Ijarah and Finance Lease Under Article 2(l)5 October 2026
- RETT Definitions Explained: Article 1 of the RETT Implementing Regulations5 October 2026
- RETT Due Date for Non-Notarized Transactions: Article 4 Explained5 October 2026
- RETT Exempt Transactions Must Still Be Registered: Article 3(b) Explained4 October 2026
- RETT Exemption for an Individual Transferring Property to Their Wholly Owned Company: Article 3(a)(17) Explained4 October 2026
- RETT Exemption for Charitable Associations: Article 3(a)(3) Explained4 October 2026
- RETT Exemption for Corporate Restructurings: Conditions, Retention Periods, and Anti-Avoidance5 October 2026
- RETT Exemption for Foreign Governments, International Organizations and Diplomatic Missions: Article 3(a)(12) Explained4 October 2026
- RETT Exemption for Implementation of a Documented Will: Article 3(a)(8) Explained4 October 2026
- RETT Exemption for In-Kind Contributions to a Real Estate Investment Fund: Article 3(a)(13) Explained4 October 2026
- RETT Exemption for In-Kind Contributions to Company Capital: Article 3(a)(11) Explained4 October 2026
- RETT Exemption for Intra-Group Transfers Between Wholly Owned Entities: Article 3(a)(18) Explained4 October 2026
- RETT Exemption for IPOs, Listed Securities, Buybacks and Fund Units: Article 3(a)(9) Explained4 October 2026
- RETT Exemption for Mergers and Acquisitions Between Legal Persons: Article 3(a)(16) Explained4 October 2026
- RETT Exemption for Mergers and Acquisitions in Saudi Arabia25 September 2026
- RETT Exemption for Notarized Wills, Bequests and Inheritance in Saudi Arabia25 September 2026
- RETT Exemption for Public Entities and Government Bodies in Saudi Arabia25 September 2026
- RETT Exemption for Real Estate Transferred as Security for Financing: Article 3(a)(14) Explained4 October 2026
- RETT Exemption for Security and Guarantee Transfers in Saudi Arabia25 September 2026
- RETT Exemption for Transfers Between an Investment Fund and Its Custodian: Article 3(a)(10) Explained4 October 2026
- RETT Exemption for Transfers by a Public Entity Acting as Public Authority: Article 3(a)(5) Explained4 October 2026
- RETT Exemption for Transfers to a Licensed Off-Plan Developer: Article 3(a)(19) Explained4 October 2026
- RETT Exemption for Transfers to a Registered Endowment (Waqf): Article 3(a)(2) Explained4 October 2026
- RETT Exemption for Transfers to Companies and Funds Owned by an Endowment: Article 3(a)(20) Explained4 October 2026
- RETT Exemption for Transfers to Public Entities and Public Interest Bodies: Article 3(a)(4) Explained4 October 2026
- RETT Exemption for Waqf and Endowment Transfers in Saudi Arabia25 September 2026
- RETT Exemption Holding Periods: What Does Not Count as a Breach (Article 3(c) Explained)4 October 2026
- RETT Exemption on Cancelling a Notarized Sale Within 90 Days: Article 3(a)(21) Explained4 October 2026
- RETT Exemption on Court-Ordered Forced Sales in Bankruptcy Liquidation: Article 3(a)(15) Explained4 October 2026
- RETT Exemption on Division of a Deceased Estate: Article 3(a)(1) Explained4 October 2026
- RETT Exemption on Documented Gifts to Spouses and Relatives: Article 3(a)(7) Explained4 October 2026
- RETT Exemption on Expropriation and Temporary Seizure of Real Estate: Article 3(a)(6) Explained4 October 2026
- RETT Glossary: Key Terms in Saudi Arabia's Real Estate Transaction Tax25 September 2026
- RETT Guidelines, Tax Alerts and Rulings: Article 12 Explained5 October 2026
- RETT Objection and Grievance Procedure: Article 13 Explained5 October 2026
- RETT on BOOT Projects and Government Concession Structures in Saudi Arabia25 September 2026
- RETT on Build-Own-Operate-Transfer (BOOT) Projects: Article 2(g) Explained5 October 2026
- RETT on Capital Contributions and Corporate Restructuring in Saudi Arabia5 October 2026
- RETT on Capital Increases in Real Estate Companies: Article 2(j) Explained5 October 2026
- RETT on Court-Ordered and Involuntary Real Estate Transfers in Saudi Arabia25 September 2026
- RETT on Gifts of Real Estate in Saudi Arabia: What Triggers the Tax and What Exempts It5 October 2026
- RETT on Inheritance and Estate Distribution in Saudi Arabia25 September 2026
- RETT on Islamic Finance Structures: Murabaha, Ijara and Finance Lease25 September 2026
- RETT on Long-Term Usufruct Rights Exceeding 50 Years in Saudi Arabia25 September 2026
- RETT on Off-Plan Property Sales in Saudi Arabia25 September 2026
- RETT on Subdivision and Partition of Co-Owned Property: Article 2(k) Explained5 October 2026
- RETT on the Sale of Real Estate in Saudi Arabia: The Standard Case25 September 2026
- RETT on Transfers in Real Estate Companies: The 30% Threshold Explained25 September 2026
- RETT on Usufruct Rights Exceeding 50 Years: Article 2(f) Explained5 October 2026
- RETT Payment Deadlines After the Transaction Date: Article 5 Explained5 October 2026
- RETT Penalties and Enforcement: ZATCA's Assessment Powers, Deadlines, and Disclosure Routes5 October 2026
- RETT Record-Keeping and Representatives: Article 11(f) and (g) Explained5 October 2026
- RETT Refunds for Overpaid, Incomplete and Cancelled Transactions: Article 9 Explained5 October 2026
- RETT Step-by-Step: How the Tax is Filed and Paid in Saudi Arabia5 October 2026
- RETT Total Value: Consideration and Fair Market Value Under Article 2(c)5 October 2026
- RETT Transitional Provisions for Pre-April 2025 Transactions: Article 14 Explained5 October 2026
- The 30% Share Transfer Threshold in Real Estate Companies: Article 2(i) Explained5 October 2026
- The 5% RETT Charge on Real Estate Transactions: Article 2(a) Explained5 October 2026
- The Conditions That Can Revoke a RETT Exemption — ZATCA's Retroactive Powers5 October 2026
- The RETT First-Home Support in Saudi Arabia: How It Works and Who Qualifies25 September 2026
- The RETT Tax Due Date: When Does RETT Become Payable?5 October 2026
- What Is a Real Estate Company for RETT? The 50% Asset Test in Article 2(h)5 October 2026
- What Is the RETT Tax Base? How the Taxable Value Is Determined25 September 2026
- When Movable Property Counts as Real Estate for RETT: Article 2(b) Explained5 October 2026
- Which Areas Can Foreigners Buy Property In? Saudi Arabia's Geographic Zones Explained25 September 2026
- Who Is Responsible for Paying RETT? Transferor Liability and Transferee Joint Liability: Article 7 Explained5 October 2026
- Who Pays RETT in Saudi Arabia? Assignor Obligations and Liability5 October 2026
- ZATCA Notices and Electronic Forms for RETT: Article 11(d) and (e) Explained5 October 2026
- ZATCA's Examination and Inspection Powers Under RETT: Article 11(c) Explained5 October 2026
- ZATCA's Power to Verify Value and Recalculate RETT: Article 8 Explained5 October 2026