Running a property business in Makkah
Property in Makkah sits under REGA, the national real estate regulator, and non-Saudi ownership in the city is restricted. Leases are registered on the Ejar platform, and brokers and advertisers need a FAL licence. ZATCA charges VAT at 15% where it applies, and FATOORA phase 2 wave 25 reaches businesses with VAT-subject revenue above SAR 187,500 and sets integration for 1 February 2027. RealMake produces invoices with the QR code, stamp and Arabic fields ZATCA requires, and records Real Estate Transaction Tax at 5% when a property is sold.