Real Estate Transaction Tax (5%) refund within 12 months of payment
If the tax was overpaid or paid in error, paid on a disposal that was not completed, or paid on a sale cancelled by mutual consent within 90 days of notarisation, you can ask ZATCA to refund it. We review your case, work out the deadline and prepare the request.
The short answer
Under Article 9 of the Real Estate Transaction Tax Implementing Regulations, the 5% tax is refunded when it was overpaid or paid in error, paid on a disposal that was not completed where the seller returned the consideration, or paid on a disposal cancelled by mutual consent within 90 days of notarisation. The request is filed within 12 months of the date the tax fell due, or within 60 days of a final court decision or settlement, and ZATCA decides within 30 days.
Reviewed by Noura Alderaan, SOCPA Fellow (No. 1379) ·
Official sources: Real Estate Transaction Tax Implementing Regulations — ZATCA (Arabic) ↗Real Estate Transaction Tax Law — Bureau of Experts (Arabic) ↗
When you can claim a refund
- Tax overpaid or paid in error, including where the disposal later proves exempt.
- A disposal that was not completed, where the seller returned any of the consideration.
- A disposal cancelled by mutual consent within 90 days of notarisation, under the Regulations’ cancellation conditions.
Deadlines and time limits
- 112 monthsto file the request, from the date the tax fell due.
- 260 daysalternatively, from a final court decision or a settlement decision with ZATCA.
- 330 daysfor ZATCA to decide, extendable once. No decision means the request is deemed rejected.
- 430 daysfor ZATCA to pay approved amounts, from the approval.
Before you apply
- Amounts under objection are refunded only after a final decision.
- ZATCA may offset or withhold the refund against other amounts you owe.
- If you find an error in the registered disposal data, correct it within 30 days of learning of it.
What we do for you
- 1Review your caseWhich refund case applies, and the deadline from the date the tax fell due.
- 2Gather the documentsThe RETT invoice and payment receipt, the title deed or contract, and proof of non-completion or cancellation.
- 3Prepare the requestThe refund request and memo, in line with the Regulations.
- 4Follow up with youZATCA’s decision and the decision and payment periods.
We cannot promise the outcome: ZATCA decides. We are not a government body.
Documents you will need
- The RETT invoice or payment receipt and its date.
- The title deed or contract.
- Proof that the disposal was not completed or was cancelled, or that the consideration was returned.
- Any final court decision or settlement, if there is one.
Not what you are looking for?
Sold property between 2018 and 4 October 2020 and paid VAT?
That is a separate refund for individuals, claimed on the Hiyad portal; the last day to file claims is 11 November 2026.
VAT refund on property salesA company looking for another tax refund?
Input VAT, withholding tax under tax treaties, and more.
Tax refunds: which route appliesCheck your case before the 12 months run out
Answer a few short questions or call us, and we will tell you whether your case qualifies.
Frequently asked questions
Can Real Estate Transaction Tax be refunded?
Yes, when it was overpaid or paid in error, paid on a disposal that was not completed where the seller returned the consideration, or paid on a disposal cancelled by mutual consent within 90 days of notarisation.
What is the deadline for a RETT refund?
12 months from the date the tax fell due, or 60 days from a final court decision or a settlement decision with ZATCA.
How long does ZATCA take to decide and pay?
ZATCA decides within 30 days, extendable once; with no decision the request is deemed rejected. Approved amounts are paid within 30 days of approval.
We cancelled the sale after the transfer. Is the tax refunded?
If the sale was cancelled by mutual consent within 90 days of the original notarisation and under the Regulations’ cancellation conditions, the tax paid on the original sale is refunded.
Is this the 2018–2020 VAT refund on property sales?
No. That refund is for individuals who sold before RETT began, claimed on the Hiyad portal. RETT (5%) is refunded by ZATCA on a request filed within 12 months.
Do you file the request for me?
We prepare the request and documents and follow it up with you. We cannot promise the outcome: ZATCA decides.
Official sources
- Real Estate Transaction Tax Implementing Regulations — ZATCA (Arabic)
- Real Estate Transaction Tax Law — Bureau of Experts (Arabic)
General information based on the Real Estate Transaction Tax Law and its Implementing Regulations. It is not legal advice for your case.