VAT refund on property salesFor individuals who sold between 2018 and 4 October 2020
The mechanisms for Royal Order 54152 are published, and refund claims are accepted for 30 days only from 13 October 2026. We check whether the conditions apply to you, calculate the amount and prepare the claim file for you to submit on the Hiyad portal.
Limited window: last day to file is 11 November 2026
The window is 30 days from publication on 13 October 2026. Please confirm the last day with GSTC on 8001220000.
Does it apply to you?
Under the published mechanisms, a refund claim is open to you if all of these apply:
- You sold land, a house, a building or a unit as an individual (a natural person, not a company).
- The sale took place between 1 January 2018 and 4 October 2020, before Real Estate Transaction Tax began.
- You paid VAT on that sale, with or without penalties, whether by voluntary disclosure, a ZATCA decision or a committee decision.
- You do not sell property continuously and regularly to earn income.
- You did not deduct input VAT related to that property in your returns.
- You have not already recovered that tax from another government body.
Who is not covered
- Anyone who made more than one property sale within 12 consecutive months whose total exceeded the mandatory VAT registration threshold.
- Anyone who deducted input VAT on the property; they can only benefit from the waiver of unpaid penalties.
Other cases the Royal Order covers
Never paid the tax?
If the tax was not due and you did not pay it, ZATCA cancels it and its penalties by amending the return or assessment, with no claim needed.
The tax was actually due?
Unpaid penalties on 2018–2020 property sales are cancelled once the principal tax is paid, except penalties for tax evasion.
What we do for you
- 1Check each condition against your case before anything else.
- 2Review your returns, payment receipts and assessments in your ZATCA account and match them to the sale.
- 3Calculate the tax and penalties to claim, by tax period and return number.
- 4Prepare the claim memo and attachments, so you submit them yourself on Hiyad through your Nafath login.
We cannot promise the outcome: the committees decide after ZATCA verifies eligibility. We do not represent you before the committees; the individual files the claim, or an agent under a power of attorney does.
Documents you will need
- Title deed or sale contract
- VAT payment receipt or the VAT return
- Any ZATCA assessment or committee decision on the tax
- National ID or Iqama
Check your case before the window closes
Answer a few short questions or call us, and we will tell you whether the conditions apply.
Frequently asked questions
What is the deadline to file the refund claim?
Claims are accepted within 30 days of the mechanisms being published in the official gazette on 13 October 2026, which is 11 November 2026. File early and confirm the date with GSTC.
Where is the claim filed?
On the Hiyad digital litigation portal on the GSTC website (gstc.gov.sa), logging in as an individual through Nafath.
Do I need to object to ZATCA first?
No. GSTC’s claim guide says no initial objection to ZATCA is needed before this refund claim.
Are penalties refunded too?
Yes, penalties already paid on the undue tax are included when the conditions are met.
I sold two properties in one year. Can I still claim?
Anyone who sold more than one property within 12 consecutive months with a total above the mandatory VAT registration threshold is excluded. We check this for you before starting.
Do you file the claim for me?
We prepare the complete file and you submit it on Hiyad with your own login. An agent under a power of attorney can also be added, as the Law of Advocacy allows.
Is Entry Post a government body?
No. Entry Post is an independent accounting firm licensed by SOCPA (No. 933). We are not affiliated with ZATCA or GSTC.
Official sources
- Mechanisms and procedures for applying Royal Order No. 54152 — Umm Al-Qura gazette, 13 Oct 2026
- Claim guide for VAT refunds on individuals’ real-estate supplies — General Secretariat of Zakat, Tax and Customs Committees (GSTC)
General information based on the official texts published on 13 October 2026. It is not legal advice for your case.