Saudi Arabia lists 21 specific cases when real estate transaction tax can be exempted

Among the key exemptions are transactions related to estate divisions, gifts to family members up to the third degree (like great-grandparents, great-grandchildren and first cousins), and property transfers to charitable associations.

Real estate transactions involving lease-to-own contracts and finance leases concluded before October 1, 2020, are also exempt, as are those subject to value-added tax before that date.

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