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`sa.rett`

v0.1.0

نظام ضريبة التصرفات العقارية

نظام ضريبة التصرفات العقارية

Edition	Language	Events	Materialisation
PDF закона на сайте ZATCA; в силе с 10.04.2025 (заявление ZATCA; ст. 20(2) — 180 дней от опубликования)	ar	in_force · [2025-04-10 … …)	PINNED_UNOFFICIAL_COPY

There are no revisions within one language: each language edition of this work has a single version, and there is nothing to compare.

اللائحة التنفيذية لضريبة التصرفات العقارية

Edition	Language	Events	Materialisation
Сводная редакция 2024 года (поправки 2229, 1429, 2569, 1331, 1-88-1445): ст. 2 и 15 без поправок; действует до 10.04.2025 (заявление ZATCA)	ar	in_force · [2020-10-04 … 2025-04-10)	PINNED_UNOFFICIAL_COPY

There are no revisions within one language: each language edition of this work has a single version, and there is nothing to compare.

مرسوم ملكي رقم م/84 وتاريخ 1446/3/19هـ

Edition	Language	Events	Materialisation
Скан ZATCA «Tool Rett.pdf» (без текстового слоя): пункты خامساً и سادساً — транскрипция стр. 2; действие пунктов связано со вступлением закона 10.04.2025	ar	in_force · [2025-04-10 … …)	PINNED_UNOFFICIAL_COPY

There are no revisions within one language: each language edition of this work has a single version, and there is nothing to compare.

هيئة الزكاة والضريبة والجمارك — اللائحة التنفيذية لضريبة التصرفات العقارية

Edition	Language	Events	Materialisation
SA_ZATCA_RETT_PAGE_AR	ar	in_force · [2020-10-04 … …)	PINNED_OFFICIAL_BYTES

There are no revisions within one language: each language edition of this work has a single version, and there is nothing to compare.

الدليل التفصيلي لضريبة التصرفات العقارية وفق أحكام نظام ضريبة التصرفات العقارية ولائحته التنفيذية

Edition	Language	Events	Materialisation
ZATCA_G103_AR	ar	adopted · 2026-06-02 in_force · [2026-06-02 … …)	PINNED_UNOFFICIAL_COPY

There are no revisions within one language: each language edition of this work has a single version, and there is nothing to compare.

Replacement of the act: 2025-04-09 → 2025-04-10

This is NOT a revision: the works SA_RETT_REG_712 and SA_RETT_LAW, SA_ROYAL_DECREE_M84 are different acts, and there is no revision edge between them. The difference is obtained by projecting applicability onto two dates and by a semantic diff of the resulting slices.

entered into force 21left force 3anchors outside the dating: 0

Left force 2025-04-10	Entered into force 2025-04-10
BaseUnderRegulation712 rule article/2	BaseIsAgreedValueNetOfTermCost rule article/2
NotTaxableWhenExemptUnderRegulation712 rule article/15, article/2	BaseIsFairMarketValueWhenAgreedBelow rule article/2
TaxableUnderRegulation712 rule article/15, article/2	CategoryWithoutCriteriaNotExempt rule article/3
	ChangedOrPartialCancellationReturnNotExempt rule article/3
	DiplomaticPartyWithoutReciprocityNotExempt rule article/3
	ExemptByCategoryWithCriteria rule article/3
	ExemptConsensualCancellationReturn rule article/3
	ExemptDiplomaticPartyWithReciprocity rule article/3
	ExemptDocumentedGiftToRelative rule article/3
	ExemptDocumentedGiftToSpouse rule article/3
	ExemptPreRettLeaseToOwn rule item/5
	ExemptPublicAuthorityDisposal rule article/3
	ExemptVatChargedBeforeNotarization rule item/5
	GiftBeyondThirdDegreeNotExempt rule article/3
	LateCancellationReturnNotExempt rule article/3
	NoClaimedGroundNotExempt rule article/3, item/5
	NotTaxableWhenExemptUnderRettLaw rule article/3, item/5
	PublicEntityCommercialDisposalNotExempt rule article/3
	RettDueOnNotarizationDate rule article/4
	RettTaxableSupplyExemptFromVat rule item/6
	TaxableUnderRettLaw rule article/2, article/20, article/3, item/5