The General Secretariat of Zakat, Tax and Customs Committees (GSTC) has started accepting claims from individuals seeking to recover value-added tax paid on real estate supplies made between 14/04/1439 AH (1 January 2018) and the entry into force of the Real Estate Transaction Tax on 17/02/1442 AH (4 October 2020). The move is based on Royal Order No. 54152 dated 5/7/1447 AH and procedures approved by the board of the Zakat, Tax and Customs Authority on 3/3/1448 AH.

Eligible claimants are individuals (natural persons) who paid VAT to the authority on a real estate supply made by way of sale and transfer of ownership, along with any related penalties. They must show that they were not engaged in real estate activity, meaning the regular and continuous sale of property to earn income, and that they did not deduct input tax linked to the property.

Refunds do not apply to individuals who made more than one real estate supply within 12 consecutive months with a combined value above the mandatory registration threshold under the GCC Unified VAT Agreement.

Claims are filed through the "Hiyad" digital litigation portal on the GSTC website within 30 days of the procedures being published in the Official Gazette on Tuesday, 2 Jumada al-Ula 1448 AH (13 October 2026).

The GSTC advises applicants to read the procedures and guide on its website, gstc.gov.sa, and to call its unified number, 8001220000, with any questions.