How it works
Buying or selling residential or commercial property involves statutory transfer taxes, land registry fees, and licensed real estate brokerage commissions. Because each Arab jurisdiction applies its own transfer tax rate, first-home citizen exemptions, and VAT on brokerage services, this multi-country calculator computes the exact tax, exemption amount, brokerage fee, VAT on commission, and total acquisition cost across eight countries.
Real Estate Transfer Tax & Registration Rates by Country (2026)
The table below compares the official property transfer tax rate, first-home exemption rules, standard brokerage commission, and VAT applied to the broker’s fee:
| Country & Authority | Transfer / Registration Tax | First-Home Citizen Exemption | Standard Brokerage Fee & VAT |
|---|---|---|---|
| Saudi Arabia — ZATCA (RETT) | 5.00% of property value | Up to 1,000,000 SAR property price (saves up to 50,000 SAR tax) | 2.5% legal cap + 15% VAT on commission |
| Egypt — ETA (Income Tax Law Art. 42) | 2.50% Property Disposal Tax | None on standard urban sales | 2.5% market norm + 14% VAT on commission |
| UAE — Dubai Land Department (DLD) | 4.00% DLD Transfer Fee | None | 2.0% standard fee + 5% VAT on commission |
| Bahrain — SLRB Registration | 2.00% (1.7% if paid within 60 days) | None | 1.0% to 2.0% + 10% VAT on commission |
| Oman — Ministry of Housing | 3.00% Registration Fee | None | 3.0% standard fee + 5% VAT on commission |
| Kuwait — Ministry of Justice | 0.50% Registration Duty | None | 1.0% statutory brokerage fee (0% VAT) |
| Qatar — Ministry of Justice | 0.25% Registration Fee | None | 2.0% standard brokerage fee (0% VAT) |
| Jordan — Dept. of Lands & Survey | 6.00% Transfer & Registration | Partial apartment area exemptions apply by decree | 2.0% brokerage fee + 16% sales tax |
How Saudi Arabia’s 5% RETT & 1 Million SAR Exemption Work
- 5% RETT Instead of 15% VAT: Royal Order A/84 exempted real estate supplies from the 15% Value Added Tax and replaced it with a 5% Real Estate Transaction Tax (RETT) administered by ZATCA.
- First-Home Citizen Exemption (Up to 1,000,000 SAR): The Saudi Ministry of Municipalities and Housing bears the 5% RETT on up to 1,000,000 SAR of the purchase price for a Saudi citizen buying their first ready residential home. If a citizen buys a villa for 1,200,000 SAR, the first 1,000,000 SAR is tax-free and the 5% tax is paid only on the remaining 200,000 SAR (i.e., 10,000 SAR instead of 60,000 SAR).
- 2.5% Brokerage Cap (Article 14): Under the Saudi Real Estate Brokerage Law issued by the General Authority for Real Estate (REGA), the broker’s commission is capped at 2.5% of the sale value unless otherwise agreed in a registered electronic contract, and the 15% VAT applies only to the brokerage fee itself (2.5% × 15% = 0.375% of the property price).
A Saudi citizen purchases their first home for 1,200,000 SAR with a 2.5% brokerage fee:
- First-Home Citizen Tax Exemption (5% × 1,000,000): 50,000.00 SAR covered by the state.
- Net Payable RETT (5% on the remaining 200,000 SAR): 10,000.00 SAR.
- Real Estate Brokerage Fee (2.5% × 1,200,000): 30,000.00 SAR.
- 15% VAT on Brokerage Fee (30,000 × 15%): 4,500.00 SAR.
- Total Acquisition Cost (Property + Net Tax + Brokerage + VAT): 1,244,500.00 SAR (or 1,294,500.00 SAR without the first-home exemption).
Compute standalone sales and brokerage commissions in the /en/commission-calculator, plan your monthly home financing payments in the /en/mortgage-calculator, inspect the full principal-and-interest payoff table in the /en/amortization-calculator, and calculate general VAT invoices with the /en/vat-calculator.