Article 4 of the Saudi White Land Fees Law

This article does not impose the fee itself; it sets out what the regulations are to govern for two kinds of fees that Article 3 referred to. The text shown is the version in force after its amendment by Royal Decree No. M/244 dated 7/11/1446 AH.

First: white land fees (referred to in paragraph (1) of Article 3). The regulations set:

• The controls and conditions for applying the fee, the criteria for identifying the lands subject to it, and the criteria on whose fulfillment application of the fee stops.
• The controls for applying the fee fairly and preventing evasion of it.
• The mechanism for determining the coefficient of availability of public services and the arrival of public utilities to the land.
• The criteria for the obstacles that prevent the issuance of the licenses and approvals needed to develop or build on the land, which are taken into account in deciding not to apply the fee.
• The rules for collection and the bodies authorized to collect, the mechanisms for notifying the owner or one in a similar position of decisions, and any other detailed provisions.

Second: vacant property fees (referred to in paragraph (3) of Article 3). The regulations set the controls and conditions of application, the criteria for the properties subject to it, the period after which a property is considered vacant, the annual fee rate, which may in all cases not exceed 5% of the property's value, the collection mechanism, the criteria on whose fulfillment the fee stops, the controls for fairness and preventing evasion, the notification mechanism, and any other detailed provisions.

In sum, many practical details, such as which lands are subject and when the fee stops, are set by the regulations and not by this article. Article 5 requires owners to submit their land documents as the regulations determine. Anyone who believes their land faces obstacles that prevent developing it is best advised to consult the regulations or a lawyer specialized in real estate cases.