This ZATCA guide clarifies the implementation of the KSA Real Estate Transactions Tax (RETT), effective from 4 October 2020. Introduced by Royal Decree No. A/84, this 5% tax replaced the 15% VAT on real estate sales to support citizens and developers. The document outlines the scope of taxable transactions, including sales, bequests, and long-term usufruct contracts exceeding 50 years. It provides detailed comparisons between the previous VAT rules and the current RETT system, and lists numerous exemptions, such as gifts to relatives and transfers for public benefit, alongside rules for violations and fines.