The short answer
There is no single tax refund route in Saudi Arabia: Real Estate Transaction Tax (5%) is refunded by ZATCA in set cases on a request filed within 12 months of the date it fell due; a VAT-registered business claims input VAT through its returns within 5 years of the end of the year of supply; withholding tax is reduced under tax treaties at source or by refund. The VAT refund for individuals on 2018–2020 property sales has a last filing day of 11 November 2026.
Reviewed by Noura Alderaan, SOCPA Fellow (No. 1379) ·
Official sources: Real Estate Transaction Tax Implementing Regulations — ZATCA (Arabic) ↗GSTC claim guide: VAT refunds on individuals’ real-estate supplies (Arabic) ↗ZATCA: Cancellation of Fines initiative extended to 31 December 2026 ↗
The refund routes
Real Estate Transaction Tax (5%)
Overpaid or paid in error, or on a sale not completed or cancelled within 90 days. Request within 12 months of the date the tax fell due.
RETT refundInput VAT
For VAT-registered businesses: deducting input VAT and recovering a credit balance, within 5 years of the end of the year of supply.
VAT registration, returns & refundsWithholding tax under tax treaties
Payments to non-residents in treaty countries: a reduced rate at source, or a refund of the difference.
Withholding tax & treaty reliefVAT on property sales (2018–2020)
For individual sellers only, by a claim on the Hiyad portal. Last day to file claims: 11 November 2026.
VAT refund on property salesUnpaid tax penalties?
This is not a refund: ZATCA’s Cancellation of Fines and Exemption of Financial Penalties initiative runs to 31 December 2026 and covers late registration, late payment, late filing and VAT return correction fines, on conditions including filing outstanding returns and paying the principal tax or applying to pay it in instalments. It excludes evasion penalties, fines paid before the initiative, and returns due after 30 June 2026.
Zakat, tax & ZATCA e-invoicingHow we help
- 1Find the routeWhich tax, who paid it, when, and which refund applies.
- 2Check the deadlineEach route has its own, counted from the right date.
- 3Prepare the fileDocuments, amounts and the memo, ready for the competent body.
We cannot promise the outcome of any request or claim: the competent body decides. We are not a government body.
Not sure which route fits?
Answer a few short questions and we will tell you the route, the deadline and the documents.
Frequently asked questions
How do I know which refund applies to me?
It depends on the tax: RETT on a property disposal, VAT for a registered business, withholding tax on a payment to a non-resident, or VAT paid by an individual on a property sale between 2018 and 4 October 2020. Tell us your case and we will find the route.
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 settlement.
How long can input VAT be claimed?
Within 5 years of the end of the year in which the supply was made.
Can companies claim the 2018–2020 VAT refund on property sales?
No. That refund is for individuals only; companies and other non-individuals are excluded.
Is the fines-cancellation initiative a refund?
No. It cancels unpaid fines on conditions until 31 December 2026 and does not refund fines already paid.
Official sources
- Real Estate Transaction Tax Implementing Regulations — ZATCA (Arabic)
- GSTC claim guide: VAT refunds on individuals’ real-estate supplies (Arabic)
- ZATCA: Cancellation of Fines initiative extended to 31 December 2026
General information based on the official sources listed. It is not legal advice for your case.