Saudi Arabia opens VAT refund claims for individuals on real-estate sales made between 2018 and October 2020
This page records one dated change. For the rules in Saudi Arabia as they stand today, see the Saudi Arabia guide →
- Jurisdiction
- Saudi Arabia
- Tax
- VAT
- Change type
- Compliance
- Status
- In force
- Impact
- Plan ahead
- Announced
- 13 October 2026
- Effective
- 13 October 2026
- Authority
- General Secretariat of the Zakat, Tax and Customs Committees (GSTC), Saudi Arabia
- Systems
- Reporting
- Verified
- Fetched from official source · high confidence
Individuals (natural persons) in Saudi Arabia who sold real estate and transferred ownership between 1 January 2018 and 4 October 2020 and paid VAT on the supply.
If you sold real estate as an individual in Saudi Arabia 2018-Oct 2020 and charged VAT, assess eligibility and file via Hiyad within 30 days of 13 October 2026 (about 12 November 2026).
Reporting
The General Secretariat of the Zakat, Tax and Customs Committees (GSTC) began accepting claims by individuals (natural persons) for refund of VAT, and related penalties, paid to ZATCA on real-estate supplies made by way of sale and transfer of ownership between 1 January 2018 and 4 October 2020 (the date the Real Estate Transaction Tax took effect). The procedures were issued by ZATCA Board decision under Royal Order No. 54152 and published in the Official Gazette on 13 October 2026; claims are filed through the GSTC Hiyad digital litigation portal within 30 days of that publication. Eligibility excludes individuals who made more than one real-estate supply in 12 consecutive months exceeding the mandatory registration threshold, and those who deducted input VAT on the property.
What changed in detail
The General Secretariat of the Zakat, Tax and Customs Committees began accepting claims from individuals for refund of VAT, and related penalties, paid to ZATCA on real-estate supplies made by sale and transfer of ownership between 1 January 2018 and 4 October 2020, the date the Real Estate Transaction Tax took effect.
The procedures were issued by ZATCA Board decision under Royal Order No. 54152 and published in the Official Gazette on 13 October 2026. Claims are filed through the GSTC Hiyad digital litigation portal within 30 days of that publication.
Eligibility excludes individuals who made more than one real-estate supply in 12 consecutive months exceeding the mandatory registration threshold, and those who deducted input VAT on the property.
What it means
The window is short: it runs 30 days from the Gazette publication on 13 October 2026, which puts the end of the period around 12 November 2026. An individual who sold property in the period should check the two exclusions first, since a claim from someone who deducted input VAT on the property falls outside the scheme.
Proof
خلال 30 يومًا من تاريخ نشر الآليات والإجراءات في الجريدة الرسمية، والمنشورة يوم الثلاثاء 2 جمادى الأولى 1448هـ الموافق 13 أكتوبر 2026مwithin 30 days of the date of publication of the mechanisms and procedures in the Official Gazette, published on Tuesday 2 Jumada al-Awwal 1448 AH, corresponding to 13 October 2026
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