The Council of Ministers,
after perusal of Royal Court File 81268 dated 13 Shawwal 1447 [1 April 2026], which includes Minister of Finance, Chairman of the Board of Directors of the Zakat, Tax, and Customs Authority Letter 8908 dated 8 Shawwal 1447 [27 March 2026], regarding the request to extend the deadline for rectifying the status of undocumented real estate transactions by an additional Hijri year,
after perusal of Royal Decree D/84 dated 19 Rabi Al-Awwal 1446 [22 September 2024] approving the Law of Real Estate Transaction Tax,
after perusal of Bureau of Experts at the Council of Ministers Memo 3821 dated 16 Dhu Al-Qa’dah 1447 [3 May 2026],
after perusal of Council of Economic and Development Affairs Minutes 1869/47/M dated 18 Dhu Al-Hijja 1447 [4 June 2026],
and after perusal of General Committee of the Council of Ministers Recommendation 594 dated 16 Muharram 1448 [1 July 2026],
hereby decides
The deadline specified in clause Fourth(1) of Royal Decree D/84 dated 19 Rabi Al-Awwal 1446 [22 September 2024] is hereby extended by an additional Hijri year starting from 12 Shawwal 1447 [31 March 2026].
The Prime Minister
Issued on: 21 Safar 1448
Corresponding to: 4 August 2026
Published in Umm Al-Qura 5177 issued on 14 August 2026.