Introduction: The Kingdom of Saudi Arabia has introduced significant amendments to the Rules of Implementation (Executive Regulations) to the White Land Tax Law, which became effective immediately after its publication in the Official Gazette on 22 August 2025 (28 Safar 1447H) and supersedes all previous regulations. These changes are designed to enhance regulatory clarity and transparency, ensure fair enforcement, and promote better utilization of urban land in line with development priorities. Purpose of the White Land Tax Law (Law): The White Land Tax Law was first issued on 24 November, 2015; yet, it has undergone several amendments and most of the provisions have been amended by different decrees and the Executive Regulations reflect all of the amendments. The core purpose