Issued on: 11 Rajab 1447
Corresponding to: 31 December 2025
Published in Umm Al-Qura 5135 issued on 1 January 2026.
The Board of Directors of the Zakat, Tax, and Customs Authority “the board”,
based on the powers granted to it in article 5 of the statute of the authority issued by Council of Ministers Decision 570 dated 22 Ramadan 1442 [4 May 2021],
after perusal of the Unified Agreement on Excise Tax for the States of the Cooperation Council for the Arab States of the Gulf, ratified by Royal Decree D/51 dated 3 Jumada Al-Awwal 1438 [31 January 2017],
after perusal of the Excise Tax Law issued by Royal Decree D/86 dated 27 Sha’ban 1438 [23 May 2017] and its amendments,
after perusal of the Executive Regulation of the Excise Tax Law issued by the—former—Board of Directors of the General Authority of Zakat and Income Decision 9-1-17 dated 13 Ramadan 1438 [8 June 2017], and its amendments,
after perusal of Meeting of the Financial and Economic Cooperation Committee of the States of the Cooperation Council for the Arab States of the Gulf Minutes 123 dated 1 June 2025,
and after perusal of board Decision 12-04-25 dated 1 Rabi Al-Awwal 1447 [24 August 2025], and board Decision by circulation 01-05-25 dated 3 Rabi Al-Thani 1447, corresponding to 25 September 2025,
hereby decides
First
The Amendments to the Executive Regulation of the Excise Tax Law are hereby approved in the form attached to this decision.
Second
This decision comes into force on 1 January 2026, and must be published in the official gazette, and it must be communicated to whoever is required to implement it.
May Allah provide success.
Issued on: 8 Rajab 1447
Corresponding to: 28 December 2025
Published in Umm Al-Qura 5133 issued on 29 December 2025.
Issued on: 6 Rajab 1447
Corresponding to: 26 December 2025
Published in Umm Al-Qura 5135 issued on 1 January 2026.
The Board of Directors of the Real Estate General Authority,
based on the powers entrusted to it by law,
and after perusal of clause Third(2) of the Legal Provisions for Regulating the Relationship Between the Landlord and Tenant issued by Royal Decree D/73 dated 2 Rabi Al-Thani 1447 [24 September 2025], which stipulates that the objection to the value of the total rent specified in clause Second(2) of these provisions must be submitted to the authority and decided upon in accordance with the controls and mechanisms established by the board of directors of the authority,
hereby decides
First
The Controls for Considering and Deciding on Objections to the Value of the Total Rent Determined for Vacant Real Estates for the Legal Provisions for Regulating the Relationship Between the Landlord and Tenant are hereby approved.
Second
This decision must be published in the official gazette, and comes into force from the date of the decision.
May Allah provide success.
Minister of Municipalities and Housing
Chairman of the Board of Directors of the Real Estate General Authority
Majid bin Abdullah Al-Huqail
Issued on: 24 Jumada Al-Thani 1447
Corresponding to: 15 December 2025
Published in Umm Al-Qura 5132 issued on 26 December 2025.
The Board of Directors of the Real Estate General Authority,
based on the powers entrusted to it by law,
and after perusal of clause Ninth(1) of the Legal Provisions for Regulating the Relationship Between the Landlord and Tenant issued by Royal Decree D/73 dated 2 Rabi Al-Thani 1447 [24 September 2025], which stipulates that “Whoever violates the provisions of clauses Second, Fourth, and Seventh of these provisions must be punished by a fine not exceeding the amount of the total rent for 12 months for the real estate subject of the agreement, and the violation must be corrected in accordance with controls set by the board of directors of the authority, without prejudice to the right of the injured party to claim compensation.”
hereby decides
First
The Controls for Correcting Violations of the Legal Provisions for Regulating the Relationship Between the Landlord and Tenant are hereby approved in the form attached.
Second
This decision must be published in the official gazette, and comes into force from the date of the decision.
May Allah provide success.
Minister of Municipalities and Housing
Chairman of the Board of Directors of the Real Estate General Authority
Majid bin Abdullah Al-Hogail
Issued on: 24 Jumada Al-Thani 1447
Corresponding to: 15 December 2025
Published in Umm Al-Qura 5132 issued on 26 December 2025.