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Saudi Arabia: Implementing regulations under amendments to “White Land Tax”

Amendments to tax provisions applicable to undeveloped urban land

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September 15, 2025

The implementing regulations under Resolution No. 758 and Royal Decree No. M/244 (issued in May 2025), which introduced significant amendments to the original “White Land Tax Law” (in effect since 2016), were published in the Official Gazette on August 22, 2025.

The amended law, renamed the “White Land and Vacant Real Estate Tax Law,” expands its scope to not only include undeveloped urban land (“white land”) but also vacant real estate.

While the implementing regulations for undeveloped urban land have now been issued, the implementing regulations for vacant real estate are expected within the coming year.

Read a September 2025 report prepared by the KPMG member firm in Saudi Arabia

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