The executive regulation of the White Land Fees system has identified four main cases in which the application of the fee stops, according to Article 8 of the regulation

4 cases in which the imposition of the fee stops

According to the law, the imposition of the fee ceases if any of the conditions listed in Article 7 of the regulation are not met, or if the development or construction of the land is completed within the statutory period specified for the payment of the fee.

In the third case, the fee ceases to be imposed if any of the conditions listed in Article 7 of the regulation are met. In the third case, the application of the fee stops if there is an obstacle that prevents the issuance of the necessary licenses and approvals to develop or build the land within the statutory period, provided that the taxpayer has not caused or participated in this obstacle.

As for the fourth case, the fee will no longer be imposed if there is an obstacle that prevents the taxpayer from disposing of the land, provided that he is not the cause or participant in the establishment of this obstacle.

These measures aim to stop the imposition of the fee. These measures aim to increase the supply of developed land and real estate units and achieve a balance between supply and demand in the real estate market, within the objectives of Kingdom Vision 2030, which seeks to regulate the real estate sector.

The system defines “white land” as developable vacant land within the boundaries of the urban area, while “vacant properties” include buildings located within the urban area that have been left unutilized for a long time without an acceptable reason, which negatively affects the supply of supply in the real estate market.

According to the new amendments. Under the new amendments, an annual fee not exceeding 10% of the land value will be imposed on white land owned by individuals or companies, excluding state-owned properties.

An annual fee not exceeding 10% of the land value will be imposed on white land owned by individuals or companies, excluding state-owned properties.