According to Royal Order No. 54152, the process of receiving claims is now open.
Did you sell your property between 2018 and 2020 and pay VAT on it? You may be entitled to a refund.
Official mechanisms have been issued stipulating that VAT will not be applicable to properties sold by individuals before the implementation of the Real Estate Transaction Tax, with refunds for any VAT already paid and associated penalties. We will review your file, clearly inform you of your eligibility, and prepare your complete claim before the deadline.
Who is entitled to a refund?
The conditions, as stated in the Royal Decree and the mechanisms published in the Umm Al-Qura Gazette, must all be met.
- I was an individual, not a company or organization.
- I sold the property with a transfer of ownership between January 1, 2018 and October 4, 2020, whether it was land, a villa, an apartment, or a building.
- She did not engage in selling real estate as a regular activity for profit.
- The tax was paid to the authority by declaration, assessment, voluntary disclosure, or in compliance with a committee decision.
- No input tax was deducted on the purchase or construction of the property in any return.
- I sold more than one property within 12 months and their total exceeded the mandatory registration limit (one million riyals until 12/19/2018, then 375 thousand riyals).
- Input tax related to the property has been deducted. You are only entitled to the exemption of outstanding penalties.
- I have previously recovered the money from any government agency.
- Ownership was transferred by gift or inheritance, not by sale.
- The deadline passed without the lawsuit being filed.
Initial self-examination
Seven questions give you an initial indication. The result is a guideline; the final decision will be made after reviewing your documents.
Fees
It starts with a simple check, and you only pay the percentage on what is actually recovered.
Eligibility check
- Review the instrument, declarations, assessments, and proofs of payment.
- Clear result: Eligible, or ineligible with reason, or missing documents.
- Estimate of refundable amounts and cancelable penalties.
- The fee will be deducted if you complete the work with us.
Preparing and following up on the case
- down payment 1,500 A riyal is charged upon commencement of work, which is deducted from the percentage upon refund.
- Preparing the complete file and drafting the statement of claim, clauses, requests, and legal justifications.
- The lawsuit was filed through «neutrality» and the memoranda were followed up until the decision was issued.
- Follow up on the request to disburse the amount from the authority after the final decision.
How we work
The claim is submitted directly to the General Secretariat of the Committees without prior objection from the Authority.
- Eligibility checkYou send the instrument, your declarations and the Authority's notifications, and we give you a written result with eligibility and the expected amount.
- Preparing the fileWe arrange the documents, calculate the amounts, and write the statement of claim and its supporting documents from the royal decree and mechanisms.
- The lawsuit was filed before November 11th.It is registered through the «Neutrality» portal from your National Access account, or with a formal power of attorney in accordance with the legal profession system.
- Follow-up until disbursementWe will follow up on the response to the Authority's memorandum and the sessions, and then request the refund after the final decision.
Frequently Asked Questions
What is the legal basis for this refund?
Royal Order No. 54152 dated 5/7/1447 AH, and the mechanisms and procedures issued by the decision of the Board of Directors of the Zakat, Tax and Customs Authority No. 10-04-26 dated 3/3/1448 AH, published in Umm Al-Qura newspaper on October 13, 2026.
I sold one property for more than one million riyals, am I exempt?
No. The exception requires more than one sale within 12 months, with the total exceeding the registration threshold. A single sale, regardless of its value, is not eligible for the exception.
I haven't paid the tax yet, do I need to file a lawsuit?
No. If the tax is not due and has not been paid, the authority will cancel it along with its fines by amending the declaration or assessment, without a lawsuit before the committees.
Are fines also refunded?
Yes, fines paid for undue tax are refunded accordingly. Those who owe tax are exempt from unpaid fines after settling the principal, except for fines for tax evasion.
Is it necessary to file an objection with the authority before the lawsuit?
No. The claim is submitted directly to the General Secretariat of the Zakat, Tax and Customs Committees via the «Neutrality» portal.
Is a refund guaranteed once a lawsuit is filed?
No. The relevant department reviews each case based on its specific facts and documents, and the authority verifies eligibility. Our role is to submit your complete and well-supported file.
Contact us
Send the word "check" via WhatsApp, or call:
The information on this page summarizes Royal Order No. 54152 and the mechanisms published in the Umm Al-Qura Gazette, and does not constitute a legal opinion on any specific case. The results of the self-examination are for guidance only, and adjudication of claims falls under the jurisdiction of the Tax Violations and Disputes Resolution Committees.
The deadline announced by the General Secretariat of the Committees: The last day for registering lawsuits is Wednesday, November 11, 2026.
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