Summary
- Saudi Arabia’s General Secretariat of Zakat, Tax and Customs Committees (GSTC) has opened refund claims for VAT paid by individuals on real estate sales between 1 January 2018 and 4 October 2020.
- Eligible claimants must be natural persons who paid the VAT, did not sell real estate as a regular activity above the registration threshold, and did not deduct input VAT on the property.
- Claims, including related penalties, must be filed through the Hiyad portal within 30 days of the procedures’ publication in the Official Gazette on 13 October 2026.
Extended article
The claims concern disposals made before the Real Estate Transaction Tax took effect. The procedures were approved by the ZATCA Board of Directors on 16 August 2026 pursuant to Royal Order No. 54152 of 25 December 2025.
Because the filing window is short, eligible individuals should promptly gather sale contracts, payment evidence and VAT payment records.
Source
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