Saudi Arabia is strengthening market transparency and introducing investment opportunities under Vision 2030 with several new regulatory frameworks. Among the latest developments is the Real Estate Transaction Tax law (RETT Law Saudi Arabia), enacted under Royal Decree No. M/84 on September 22, 2024. The law, effective starting April 9, 2025, establishes a unified tax regime for real estate transactions, replacing the previous segregated provisions. Key Features of the RETT Law Tax Imposition and Rate: The RETT Law introduces the Saudi Arabia real estate tax 2025 at a flat rate of 5% on the total value of real estate transactions. Subject to certain exemptions, this flat tax applies regardless of the property’s ownership, type, use, or condition, covering transactions involving residential, commercial,