{"id":112674,"date":"2026-11-11T11:24:00","date_gmt":"2026-11-11T08:24:00","guid":{"rendered":"https:\/\/amlak.net.sa\/?p=112674"},"modified":"2026-11-11T11:35:36","modified_gmt":"2026-11-11T08:35:36","slug":"%d8%a7%d8%b3%d8%aa%d8%b1%d8%af%d8%a7%d8%af-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d8%b9%d9%82%d8%a7%d8%b1%d8%a7%d8%aa-%d8%a7%d9%84%d9%8a%d9%88%d9%85-%d8%a2%d8%ae%d8%b1-%d9%85%d9%88%d8%b9%d8%af","status":"publish","type":"post","link":"https:\/\/amlak.net.sa\/en\/112674\/","title":{"rendered":"Property tax refunds: Today is the last day to file claims and request refunds."},"content":{"rendered":"<p class=\"wp-block-paragraph\">Wednesday, November 11, 2026, is the deadline for registering claims for VAT refunds on real estate supplies carried out by individuals during the period from the beginning of January 2018 until October 4, 2020, in a step that allows those entitled to recover amounts previously paid for real estate transactions that are not subject to tax according to the new regulations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The General Secretariat of the Zakat, Tax, and Customs Committees announced the commencement of receiving these claims on October 13th, following the publication of the regulatory mechanisms and procedures in the official gazette, &quot;Umm Al-Qura.&quot; A 30-day period was set from the date of publication for registering claims through the digital litigation portal, &quot;Hayad.&quot; Therefore, today represents the final deadline for utilizing this mechanism, as stated in the announcement. <a href=\"https:\/\/www.gstc.gov.sa\/ar\/MediaCenter\/News\/Pages\/vat-refund.aspx\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-accent-color\">Official announcement from the General Secretariat<\/mark><\/strong><\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The mechanism is based on Royal Order No. 54152 issued on 5 Rajab 1447 AH, which decided that value-added tax is not due on real estate supplies made by an individual who did not practice real estate activity on a continuous and regular basis for the purpose of generating income, before the provisions of the Real Estate Transactions Tax came into effect on 4 October 2020, with the exception of cases that exceeded the mandatory registration limit according to the specified controls.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Who benefits from tax refunds?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The issue is not limited to the date of sale of the property or proof of tax payment, but is related to the nature of the seller\u2019s business and the number of real estate supplies he made during the relevant period, as well as his position on the input tax related to the property.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">According to the mechanisms adopted by the Board of Directors of the Zakat, Tax and Customs Authority, and published <a href=\"https:\/\/www.uqn.gov.sa\/decisions-and-regulations\/authorities\/4002080\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-accent-color\">Umm Al-Qura newspaper, issue of October 13, 2026<\/mark><\/strong><\/a>Eligibility requires the fulfillment of a set of conditions, most notably:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\"><strong>Claimant&#039;s capacity<\/strong><strong>:<\/strong> The seller must be an individual, meaning a natural person, and not an establishment that engages in real estate activity.<\/li>\n\n\n\n<li class=\"\"><strong>Paying the tax<\/strong><strong>:<\/strong> The individual must have paid the value-added tax on the real estate supply to the Zakat, Tax and Customs Authority in order to have the right to claim a refund.<\/li>\n\n\n\n<li class=\"\"><strong>Nature of real estate activity<\/strong><strong>:<\/strong> The seller must not have been engaged in the continuous and regular sale of real estate for the purpose of generating income, as the mechanism targets supplies made by individuals outside the framework of regular real estate activity.<\/li>\n\n\n\n<li class=\"\"><strong>Number of supplies and their value<\/strong><strong>:<\/strong> The individual must not have made more than one real estate supply transaction within 12 consecutive months whose total value exceeds the mandatory registration threshold for value-added tax.<\/li>\n\n\n\n<li class=\"\"><strong>Input tax<\/strong><strong>:<\/strong> The supplier must not have previously deducted input tax related to the property in question.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">These requirements mean that simply selling a property during the period from 2018 to 2020 and paying the tax on it is not enough on its own to guarantee a refund, as it is necessary to verify the nature of the supply, the number of transactions and their value, and the extent to which the rest of the controls apply to the case in question.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Tax refund and associated penalties<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The mechanism allows eligible individuals to claim a refund of the value-added tax previously paid to the Authority for the covered real estate supplies, along with any associated fines, once they meet the specified conditions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In this context, the decision of the Board of Directors of the Zakat, Tax and Customs Authority, published in \u00abUmm Al-Qura\u00bb, clarified that the Royal Order included exempting the eligible individual from the unpaid tax fines imposed on him for the period from the start of the Value Added Tax system on April 14, 2018 until the provisions of the Real Estate Transactions Tax come into force, after paying the original tax due, with the exception of fines imposed due to tax evasion.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This detail is of particular importance, as the mechanism differentiates between amounts that have already been paid and may be claimed back according to the conditions of entitlement, and unpaid fines that are covered by the exemption in specific cases, without this extending to fines related to tax evasion.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u00ab&quot;Neutrality&quot;... the electronic path for registering lawsuits<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The General Secretariat of the Zakat, Tax and Customs Committees has designated the \u00abHayad\u00bb portal as an electronic route for submitting refund claims, provided that the applicant reviews the mechanisms, procedures and the guide before completing the registration process, to ensure that the eligibility conditions apply to his real estate transaction.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The claim requires proof of property supply and payment of VAT, along with the necessary documents and data for reviewing the case according to the lawsuit&#039;s requirements. Further details can be found on [website\/platform name]. <a href=\"https:\/\/zatca.gov.sa\/ar\/RulesRegulations\/Taxes\/Pages\/RoyalOrder-Regarding-RealEstate-Supplies.aspx\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-accent-color\">Mechanisms, procedures, and guidelines of the Zakat, Tax and Customs Authority<\/mark><\/strong><\/a>The General Secretariat has allocated the unified number 8001220000 to receive inquiries.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">With the deadline expiring today, adherence to the date of filing the lawsuit becomes a crucial element for those wishing to benefit from the decision. The specified date relates to submitting the claim, not to disbursing the refunded amounts, which remain subject to studying the lawsuit, verifying that the conditions are met, and deciding on it according to the regulatory procedures.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This mechanism reflects a regulatory approach to a tax file related to the transition of the real estate market from subjecting to value-added tax on real estate supplies to applying real estate transaction tax, which allows individuals who meet the criteria to settle their situations and recover amounts that are not due from them, in accordance with what was decided by the Royal Order and the approved executive mechanisms.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Read also:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/amlak.net.sa\/en\/112522\/\" data-type=\"link\" data-id=\"https:\/\/amlak.net.sa\/112522\/\">Undeveloped land after regulations: Landowners&#039; options between selling and development<\/a><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p><span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\">Reading time: <\/span> <span class=\"rt-time\"> 3<\/span> <span class=\"rt-label rt-postfix\">Minutes<\/span><\/span>The deadline for registering claims for VAT refunds on real estate supplies for individuals between 2018 and 2020 ends today. Learn about the eligibility requirements, the categories covered, and the mechanism for submitting claims through the &quot;Hayad&quot; portal.<\/p>","protected":false},"author":84,"featured_media":112678,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"\u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a.. \u0627\u0644\u064a\u0648\u0645 \u0622\u062e\u0631 \u0645\u0648\u0639\u062f \u0644\u0642\u064a\u062f \u0627\u0644\u062f\u0639\u0627\u0648\u0649 \u0648\u0627\u0644\u0645\u0637\u0627\u0644\u0628\u0629 \u0628\u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u0633\u062f\u062f\u0629","_seopress_titles_desc":"\u062a\u0646\u062a\u0647\u064a \u0627\u0644\u064a\u0648\u0645 \u0645\u0647\u0644\u0629 \u0642\u064a\u062f \u062f\u0639\u0627\u0648\u0649 \u0627\u0633\u062a\u0631\u062f\u0627\u062f 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