Set up for property rules in Saudi Arabia
Nationwide, the Real Estate General Authority licenses brokers and advertisers under FAL, and RealMake keeps those numbers on agent and listing records. Off-plan sales follow the Wafi programme with buyer funds in project escrow. Leases are registered on Ejar, and the 5% Real Estate Transaction Tax applies to disposals. VAT is 15%, and invoices carry the Arabic fields ZATCA requires. Companies with VAT-subject revenue above SAR 187,500 in any year from 2022 to 2025 fall in wave 25, due to integrate with FATOORA by 1 February 2027.