• The certificate is extracted from the Saudi Ministry of Housing according to the following steps:
• The applicant logs in to the Ministry of Housing services dedicated to issuing the certificate.
• Login to the platform from the “Your first home without tax” icon.
• A new account can be created if the user has not logged in and obtained an account before.
• All the data required on the registration is recorded, the steps are followed and the registration is finalized.
• The user is presented with an acknowledgment that this is the first dwelling.
• The next page will have the beneficiary's data and a certificate from the Ministry will be printed.
• The certificate is downloaded and printed.

Method of submitting the tax exemption certificate

This certificate is submitted to the Saudi Zakat, Income Tax and Customs Authority according to the following procedures:

• The property owner logs on to the Zakat, Income and Customs Authority's link “E-Services Portal”.
• The property is registered in the Real Estate Actions Authority as having sold this property.
• He starts registering the buyer's data on the site.
• He then registers the buyer's data and the property's data.

Conditions for obtaining the first home tax exemption:

• The recipient of the residence must be of Saudi nationality.
• No distinction is made between acquiring an apartment or a villa.
• The price of the housing must not exceed one million riyals.
• The tax exemption applicant must not have a loan from the National Real Estate Fund or a commercial bank.
• This home must be the citizen's first home.
• The citizen who owns the dwelling must not have another dwelling or is applying for a dwelling in any other organization or institution, and the citizens' database is checked, and violators are penalized.
• The dwelling in which the applicant is applying must be existing and ready for occupancy.