• This law aims to achieve the following:

  • 1- Increase the supply of developed lands to achieve a balance between supply and demand.

  • 2- Increase the supply of real estate units.

  • 3- Protect fair competition and combat monopolistic practices.

• 1- An annual fee not exceeding (10%) of the land value shall be imposed according to regulations determined by the bylaws, on white lands owned by one or more natural or legal persons, excluding state real estate.

• 2- The Minister shall issue decisions defining the scope of the fee application and the area of lands subject to the application, provided that the area of such land or the total lands subject to the application, as determined by the bylaws, shall not be less than five thousand square meters.

• 3- An annual fee shall be imposed on vacant real estate at a percentage of the equivalent rent and not exceeding (5%) of the property value, in accordance with the provisions of the law and as determined by the bylaws. This does not include state real estate. The Council of Ministers may increase this percentage to (10%) based on a proposal from the ministerial committee.

• 1- The regulations regarding the fees for undeveloped lands referred to in paragraph (1) of Article (Third) of the Law specify the following:

  • A- Regulations and conditions for applying the fee.

  • B- Criteria for determining the lands subject to the fee application.

  • C- The criteria upon which the application of the fee is suspended.

  • D- Necessary regulations to ensure the fair application of the fee and prevent evasion of payment.

  • E- Mechanism for determining the availability factor of public services for the lands and access to public utilities.

  • F- Criteria for determining the obstacles that prevent the issuance of licenses and approvals necessary for the development or construction of the land, which are considered in the decision not to apply the fee.

  • G- Rules and procedures for collecting the fee, and determining the entities authorized to collect it.

  • H- Mechanisms for notifying the landowner - or equivalent - of the decisions issued against him.

  • I- Any other detailed provisions related to the application of the undeveloped lands fee provisions.

• 2- The regulations regarding the fees for vacant properties referred to in paragraph (3) of Article (Third) of the Law specify the following:

  • A- Regulations and conditions for applying the fee on vacant properties.

  • B- Criteria for determining the vacant properties subject to the fee application.

  • C- The period after which the property is considered vacant.

  • D- Determining the annual fee rate imposed on the vacant property, provided it does not exceed (5%) of the property's value in all cases.

  • E- Determining the mechanism for collecting the fee.

  • F- The criteria upon which the application of the fee is suspended.

  • G- Necessary regulations to ensure the fair application of the fee and prevent evasion of payment.

  • H- Mechanism for notifying the owner of the vacant property - or equivalent - of the decisions issued against him.

  • I- Any other detailed provisions related to the application of the vacant properties fee provisions.

• 1- Owners of lands - and their equivalents - that are announced to be subject to the application of the fee referred to in paragraph (1) of Article (3) of the Law; must submit to the Ministry the documents and data related to their lands, in accordance with what is specified by the regulations, including the duration and regulations of the announcement.

• 2- New landowners - and their equivalents - subject to the application of the fee referred to in paragraph (1) of Article (3) of the Law, who acquire ownership of those lands after the specified period for the announcement referred to in paragraph (1) of this Article; must submit to the Ministry the documents and data related to their lands, within the period specified by the regulations.

• 3- The landowner - and their equivalent - is notified of the amount of the fee due, according to the notification mechanisms specified in the regulations.

• 4- Taking into account the provisions contained in the Law related to vacant real estate; the regulations and provisions stipulated in this Article are determined in accordance with the nature of the vacant real estate and its uses.

• 5- The property owner - in all cases - is considered the primary responsible party for paying the fees or fines stipulated in the Law unless the equivalent of the property owner pays those fees or fines.

• Anyone who violates the provisions of the law and regulations shall be punished with a financial fine not exceeding the amount of the fee due on his land or vacant property, and this does not exempt the violator from the obligation to pay the due fee.

• A committee or more, consisting of at least three members, shall be formed by a decision of the Minister, provided that among them is a legal advisor and a specialist in the technical aspect; to consider violations of the provisions of the law and regulations, apply penalties, and objections submitted by concerned parties, and issue the necessary decisions. Appeals against its decisions may be made before the competent administrative court. The rules of procedure and procedures of the committee shall be issued by a decision of the Minister.

The owner of the vacant land or real estate - or equivalent - has the right to object to the decisions issued subjecting his vacant land or real estate to the application of the fee, or to the assessment of the value of the land or vacant real estate or the amount of the fee due on it. The objection is submitted in writing to the committee stipulated in Article (Seventh) of the law within (sixty) days from the date of notification of the decision. The committee must decide on this objection within (sixty) days from the date of its submission to it, and the lapse of (sixty) days without deciding on the objection is considered as a decision to reject it.

The Ministry, in coordination with the relevant authorities, shall implement the provisions of the Law and the regulations.

• The Ministry shall, in coordination with the relevant agencies, establish a database containing information related to tax application. The relevant agencies shall have access to said database for the application and collection of tax.