What changed
The Cabinet approved amendments to the White Land Fees Law on 29 April 2025, published in the Official Gazette on 12 May 2025 — the biggest change since the fee began in 2016. The law was renamed the White Land and Vacant Properties Fees Law.[1, 2]
- The annual fee on undeveloped land within urban boundaries rises from a flat 2.5% to up to 10%, depending on criteria in the Implementing Regulations.[1]
- It applies to land of 5,000 m² or more, held as one plot or as several plots aggregated within the same city.[3]
- Developed properties left vacant for long periods without valid justification face a fee of up to 5% of their estimated rental value.[1]
Riyadh zone rates
| Zone | Annual fee | Examples reported |
|---|---|---|
| Highest priority | 10% | Al-Malqa, Hittin, Al-Nakhil, Al-Yasmin, Al-Sahafa, Al-Sulaimaniyah and surroundings[4] |
| Prince Mohammed bin Salman Road commercial corridor | 7.5% | Sections through Al-Munsiyah and Qurtubah[3, 4] |
| Medium priority | 5% | Mid-ring districts[3, 4] |
| Lower priority | 2.5% | Remaining areas within the boundaries[4] |
What it means
Questions people ask
Sources
- [1]Saudi Arabia amends White Land Levy LawDLA PiperLegal analysis2025-05
- [2]Saudi Arabia Overhauls White Land Fee Law: Key Changes ExplainedKing & SpaldingLegal analysis2025
- [3]White Land Tax in Saudi Arabia: Implementing Regulations and Riyadh Roll-OutAl Tamimi & CompanyLegal analysis2025
- [4]Issuance of the Implementing Regulations for the White Land Fees (1447H – 2025)Grant ThorntonLegal analysis2025-08