Sold a property between 2018 and 2020? You may get its VAT back
Royal Order No. 54152 declares VAT not due on real estate sold by individuals before the Real Estate Transactions Tax took effect. Its implementing mechanisms were published in Umm Al-Qura on 13 October 2026: whoever paid that tax, or penalties on it, may claim it back before the adjudication circuits within 30 days of publication.
It asks for the seller’s ID number and the title deed number. Ask a lawyer to review
Who can claim
An eligible case meets every one of these conditions, as the mechanisms published in Umm Al-Qura set them out.
- Mechanisms, I
The seller is an individual
A natural person who sold real estate with transfer of ownership. Companies and establishments are out of scope, and so are leases.
- Royal Order, item I
Sold before the Real Estate Transactions Tax
The sale took place between 1 January 2018 and 3 October 2020, before the Real Estate Transactions Tax took effect on 4 October 2020.
- Royal Order, item I
An occasional sale, not a trade
The seller did not deal in real estate continuously and regularly for income, and did not sell more than one property within 12 months for a total above the mandatory registration threshold (SAR 375,000).
- Mechanisms, II/1
The tax or its penalties were paid
Paid to ZATCA through a voluntary disclosure, a ZATCA decision, or a committee ruling.
- Mechanisms, II/5
No input tax deducted
No input tax linked to this property, such as taxable fees or expenses, was deducted in the seller’s returns.
- Mechanisms, II/3 and 4
Not refunded elsewhere
The claim covers only what no other government body has refunded, and ZATCA may verify this.
Three cases with a different outcome
- The tax was never paid
- ZATCA cancels it and its penalties by amending the return or assessment. No claim is needed. II/6
- Input tax was deducted
- The tax is not refunded; only unpaid penalties are waived. II/5
- Tax-evasion penalties
- Excluded from any waiver. III
ZATCA may later reclaim anything refunded or cancelled if the entitlement is not established (Mechanisms, IV).
Calculate what you can recover
Eight short questions. The calculation runs in your browser, and nothing reaches us unless you send it.
Question 1 of 8
In what capacity are you claiming?
Your case file
- Capacity—
- Seller—
- Date of sale—
- Nature of sale—
- Several sales—
- Input tax—
- Payment—
- Amounts—
What happens after filing
- 01
Filing on Hayad
Directly before the adjudication circuits, with no prior objection to ZATCA, within 30 days of publication.
- 02
ZATCA is notified and replies
ZATCA receives the statement of claim and files its reply within 30 days, which the circuit may extend on a reasoned request.
- 03
Exchange of memoranda
Each side reads and answers the other’s memoranda online.
- 04
The hearing
The competent circuit sets a date to hear the claim.
- 05
The decision
The circuit issues its decision, available on Hayad.
Prepare your file
Tick what you have to see what your file still lacks before filing.
0 of 8 ready
Common questions
The buyer paid the tax amount. Who claims it?
Under the VAT Law the supplier is the seller in whose name the invoice was issued, so the seller files the refund claim. The buyer may have rights against the seller depending on what they agreed.
Do I need to object to ZATCA first?
No. The mechanisms allow the claim to go directly to the adjudication circuits within the 30 days.
I sold two properties in one year. Do I benefit?
If what you sold within 12 months exceeded the mandatory registration threshold (SAR 375,000) over more than one sale, item I does not cover you and the tax remains due, though unpaid penalties are waived once the principal tax is paid.
Can heirs file the claim?
Yes. It is filed in the deceased’s name on Hayad, with the heir’s capacity proven by the inheritance deed.
What if I miss the window?
The 30 days are the window for direct referral to the circuits. If you miss it, do not assume anything before a lawyer has studied your case and what the rules allow.
Is the calculator’s result binding?
No. It is an indicative estimate from your answers; the decision rests with the adjudication circuits after verification.
Have a lawyer review your case before you file
Send your details and Qawam’s team will contact you to review eligibility, draft the statement of claim and file it within the window.
Or message us on WhatsAppOfficial sources
- Mechanisms and procedures for applying Royal Order No. 54152, Umm Al-Qura (Arabic)
- ZATCA board decision No. 10-04-26 approving the mechanisms, Umm Al-Qura (Arabic)
- Preliminary eligibility check, General Secretariat of Zakat, Tax and Customs Committees
This page is general guidance and an indicative estimate. It is not legal advice on your case and creates no lawyer–client relationship. Content reviewed on 26 October 2026.