• These regulations were issued based on the decision of His Excellency the Minister of Municipalities and Housing No. (4700484669) dated 1447/07/01 AH and approved pursuant to the minutes of the Ministerial Committee No. (17) dated 1447/06/02 AH, in order to determine the additional period referred to in Article (8) in paragraph (3) of the Implementing Regulation of White Land Fees issued by the decision of His Excellency the Minister of Municipalities and Housing No. (4700121073/1) dated 1447/02/19 AH and approved pursuant to the minutes of the Ministerial Committee No. (16) dated 1447/02/18 AH: "The obligated party may be granted an additional period estimated by the Committee - formed based on Article (3) of the Regulation - to complete the development or construction of the land according to the land’s area and nature, and if the development is not completed within that period, the due fees shall be collected accordingly, in accordance with regulations issued by a decision of the Minister after the approval of the Ministerial Committee."

• The terms and expressions contained in the Law of White Land Tax and Vacant Real Estate, and the Implementing Regulation of White Land Tax, shall have the meanings specified therein, and the following terms and expressions shall have the meanings indicated next to each of them, unless the context requires otherwise:

  • A- Additional Period: The period granted to the liable party after the expiration of the tax due date to complete the development or construction of the land.

  • B- Approval of Plan Adoption (Preliminary Adoption Plan): Approval of the planning concept of the land with its various components (design concept, building systems and requirements, planning ratios, subdivision of raw land) to allow the commencement of infrastructure implementation.

  • C- Comprehensive Development License: A license issued by the competent authorities to allow the owner(s) of the land to work on developing and constructing the land, with final adoption granted after the full completion of all buildings and infrastructure networks of the project.

  • D- Updated Tracks: Tracks for the adoption of private residential land subdivision plans, added by the Municipalities and Housing Resolution No. (3128) dated 1441/1/6 AH and its amendments, which are through preliminary adoption and gradual registration or preliminary and final adoption before implementation and gradual registration after implementation, or preliminary and final adoption and sale of all plots before implementation.

  • E- Construction Permit (Building License): A regulatory document issued by the Secretariat/Municipality, in accordance with the requirements, conditions, and regulations of the Ministry.

  • F- License for Selling Off-Plan Real Estate Projects: A license issued pursuant to the statutory provisions stipulated in the Law of Selling and Leasing Off-Plan Real Estate Projects and its Implementing Regulation.

  • G- Real Estate Contribution License: A license issued pursuant to the statutory provisions stipulated in the Law of Collective Real Estate Investment Schemes and its Implementing Regulation.

  • H- The Committee: The Committee for Valuation and Granting Development Extensions formed pursuant to Article (3) of the Implementing Regulation.

  • I- Completion: Real Estate Developers Service Center.

The provisions of these regulations apply to lands subject to the application of the fee if the development is for infrastructure, or if the development is for both infrastructure and superstructure, or the appropriation is through one of the updated routes, or the developed land is constructed, or if a license for the sale of a real estate project on the map or a real estate contribution license has been issued for the land.

• The following conditions are required to grant the taxpayer an additional period to develop or construct the land:

  • 1. Submit a request to grant an additional period for development or construction to the White Lands Fees Program for the invoice to be extended.

  • 2. Submit a valid document of approval for the raw land plan adoption or the construction permit (building license) or comprehensive development license or final approval according to the updated procedures, or a license for the sale of an off-plan real estate project or a real estate contribution license, provided that the document date corresponds to the year of the invoice to be extended or is issued before that.

  • 3. Submit a timeline from an accredited engineering office showing the durations necessary to complete the project if the requested additional period exceeds six months, except for off-plan sales projects or real estate contributions.

• 1. The Committee estimates the necessary period for developing or constructing the land according to its area, topography, number of floors, building areas, and the project completion schedule.

• 2. If the additional period exceeds four years, the obligated party must submit an additional report from an engineering office that meets the following conditions:

  • A- Obtaining a classification certificate for city service providers "Baladi", which must include (Construction Project Management - Engineering and Architectural Consultations - Urban Planning Engineering Consultations).

  • B- The classification must be first or second degree.

• 3. The Committee may request additional data or studies from the obligated party to consider their request.

• 4. The Committee refers requests for additional periods exceeding three years to the Real Estate Developers Service Center (Etmam) to review the documents submitted by the obligated party, including schedules issued by engineering offices, and to verify their realism and feasibility, and it submits its recommendation to the Committee before deciding on the request.

• 5. Etmam proposes a guiding schedule for the necessary development periods according to the type of project, which the Committee approves and the Minister ratifies.

• 6. If the Committee accepts the obligated party's request for an additional period, it may grant a similar period to other obligated parties for the same land if they meet the conditions.

• 7. Invoices issued during the additional period are automatically extended so that they end at the conclusion of the extended invoice period.

• 8. The obligated party must submit a report from the engineering office supervising the project every six months, indicating the actual completion percentage of the project, and the Committee may cancel the additional period if the obligated party fails to submit it within sixty days.

• 9. The Committee may cancel the additional period if it is proven that the obligated party was negligent or not serious in execution, if the completion percentage deviates by more than 15%, and the Committee may grant the obligated party one corrective grace period not exceeding 180 days.

• 10. If the request for the additional period is based on a license to sell an off-plan real estate project or a real estate investment license, the Committee may suffice with reports issued by the competent authority in accordance with the provisions of the Law of Sale and Lease of Off-Plan Real Estate Projects and the Law of Collective Real Estate Investment Schemes.

• 11. The Committee issues its decisions regarding the determination of the additional period according to its rules and work procedures issued by a decision of the Minister.

• 1. Granting an additional period to the obligated party does not exempt from the issuance of the fee annually, and the obligated party has the right to object in accordance with the Law of White Land Tax and Vacant Real Estate and its Implementing Regulations.

• 2. The obligated party granted an additional period for development or construction is required to pay the fees after the expiration of the additional period granted to him or its cancellation in accordance with paragraphs (8) and (9) of Article (Fourth) above in case of failure to complete the development or construction of the land, and in accordance with the provisions of the Implementing Regulation of the White Land Tax.

• 3. If the obligated party wishes to sell the land during the additional period and before the completion of development, the additional period shall expire, and the obligated party must pay the value of the fees on the land before transferring its ownership.

• 4. The obligated party shall be notified of the additional period after its approval, and the period shall be calculated from the date of the end of the extended invoice.

• 5. In case the project is not completed at the end of the additional period, the fees due for both the statutory period and the additional period shall be collected.

• 6. These regulations shall be issued by a decision of the Minister of Municipal and Housing Affairs after approval by the Ministerial Committee.

• 7. These regulations shall be published on the website of the White Land Tax Program and shall be effective from the date of their publication.