Legal Guide

Saudi Arabia Property Law for UK Investors

A clear guide to the January 2026 Royal Decree M/14, the purchase process, REGA zones, and regulatory bodies.

Important: This guide is for information purposes only and does not constitute legal advice. Laws and regulations may change. Always consult NAL Lawyers or a qualified Saudi legal specialist before proceeding. Get introduced to NAL Lawyers →

Royal Decree M/14 — January 2026

Royal Decree M/14, enacted in January 2026, formally opened designated real estate zones in Saudi Arabia to freehold foreign ownership for the first time in the Kingdom's history.

What it permits: Non-Saudi, non-GCC nationals may now acquire freehold ownership of residential and commercial property within 8 REGA-designated investment zones.

Ownership structure: Direct freehold title (Sak) registered in the buyer's name on the REGA national property register.

Tax treatment: 0% Capital Gains Tax. 0% annual property tax. 5% RETT (Real Estate Transaction Tax) paid once at the point of purchase.

Excluded areas: Makkah and Madinah remain restricted to Muslim buyers only. GCC nationals have separate rules under existing treaties.

Ongoing compliance: SAMA AML/KYC requirements apply to all foreign buyers. REGA must approve each foreign ownership registration.

6-Phase Purchase Process

1

Pre-Qualification

Weeks 1–2
  • Confirm eligibility (non-GCC nationals)
  • Select REGA-approved zone and property
  • Engage NAL Lawyers for initial KYC screening
  • Obtain preliminary cost breakdown from Saudi Vision
2

KYC & AML Compliance

Weeks 2–4
  • Submit KYC documentation to NAL Lawyers
  • Anti-money laundering (AML) verification
  • Source of funds declaration (required by Saudi law)
  • REGA eligibility confirmation
3

Contract & Due Diligence

Weeks 4–7
  • Property title search via REGA database
  • RER verification (where applicable)
  • Sale & purchase agreement prepared by NAL Lawyers
  • Contract review and negotiation
4

Notarisation

Weeks 7–10
  • Contract notarisation before a Saudi notary
  • RETT payment (5%) to ZATCA
  • Proof of payment issued
  • Title transfer initiated
5

REGA Registration

Weeks 10–13
  • Application to REGA for foreign ownership registration
  • REGA review and approval of foreign buyer status
  • Property registered in your name on REGA system
  • SAK (title deed) issued
6

Post-Completion

Weeks 13–15+
  • Title deed (Sak) delivered to you
  • Absher digital ID updated (if required)
  • Property management handover to Khatib
  • UK tax reporting preparation (HMRC self-assessment)

REGA Zone Guide

ZoneStatusOwnershipProperty TypesNotes
RiyadhOpenFreeholdResidential, CommercialSaudi Arabia's capital — strong rental demand from expat community
JeddahOpenFreeholdResidential, CommercialRed Sea coast — tourism and commercial hub
DammamOpenFreeholdResidential, CommercialEastern Province — energy sector expat demand
NEOMOpenFreeholdResidential (selected)Vision 2030 mega-project — off-plan only, Q3 2027+ completion
Red Sea GlobalOpenFreeholdResidential, ResortInternational tourism project — managed rental available
QiddiyaOpenFreeholdResidential, EntertainmentEntertainment city zone — significant capital appreciation expected
Al UlaOpenFreeholdResort, HeritageUNESCO heritage zone — luxury resort focus
DiriyahOpenFreeholdCommercial, ResidentialUNESCO World Heritage — premium commercial and residential
MakkahRestrictedNon-Muslims excludedForeign non-Muslim ownership not permitted
MadinahRestrictedNon-Muslims excludedForeign non-Muslim ownership not permitted

* Subject to final REGA publication. Zone designations may be updated by REGA.

Regulatory Bodies

REGA

REGAReal Estate General Authority

Primary regulator for Saudi real estate. Oversees all property transactions, maintains the national property register, and approves foreign ownership zones.

ZATCA

ZATCAZakat, Tax and Customs Authority

Collects the 5% RETT at point of transaction. Issues the RETT receipt which is required to complete title transfer.

RER

RERReal Estate Registry

Saudi Arabia's national property registry. RER verification confirms a property's legal status, ownership history, and encumbrances.

Absher

AbsherMinistry of Interior Digital Platform

Saudi Arabia's e-government platform. Foreign investors may need an Absher ID for certain registration steps. NAL Lawyers manage this process.

SAMA

SAMASaudi Arabian Monetary Authority

Central bank and financial regulator. Governs AML/KYC requirements that all property transactions must comply with.

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