What Are the Characteristics of White Lands Subject to Taxes?

The characteristics of white lands subject to taxes include unexploited lands in urban and metropolitan areas across the Kingdom of Saudi Arabia. In economic and real estate contexts, they are referred to as undeveloped lands with no schemes, whether residential or industrial, in addition to governmental lands located on the outskirts of each town, which are vacant and uninhabited.

The Implementing Regulations for the Law of White Land Tax were issued by a decision of the Council of Ministers in 2016. The first article stipulates that vacant land is defined as land that is not developed for its intended purpose, according to the relevant laws and regulations in force at the time of the announcement. Meanwhile, white lands are defined as vacant lands designated for residential or commercial residential use within the boundaries of the urban range.