Running a property portfolio in Makkah
REGA regulates real estate in Makkah as it does across the Kingdom, and residential and commercial leases are registered on Ejar. Since 25 September 2025, leases renew automatically unless either side gives notice at least 60 days before expiry, which matters when a building is being prepared for a season or a sale. Selling a property attracts the 5% Real Estate Transaction Tax, recorded on the disposal. VAT is 15%, and RealMake applies whatever treatment your tax advisor sets. Any business in FATOORA wave 25 has until 1 February 2027 to integrate.