Amendments to White Land Tax Regulations unveiled

12/05/2025 ِArgaam
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The Official Gazette published today, May 12, details of the amended White Land Tax Regulations, which were recently approved by the Saudi Cabinet.
The amendments included renaming the law to "The White Land & Vacant Properties Fees Law."
The amended law defines white lands as any undeveloped land located within urban boundaries that is eligible for development.
Meanwhile, the vacant properties are defined as buildings located within urban boundaries that have remained unused for an extended period without acceptable justification, ultimately impacting the availability of adequate real estate supply.
As for the enforcement of the amended law, provisions related to white land fees will come into effect from the date of enforcement of the relevant regulations, which shall be issued within 90 days of the amendments’ publication in the Official Gazette.
Meanwhile, provisions related to vacant property fees will be enforced from the date of the relevant regulations’ issuance, which shall be issued within one year of the publication of the amendments in the Official Gazette.

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