This service aims to qualify real estate developers who meet the requirements to obtain a certificate that enables them to claim tax refunds from the Zakat, Tax and Customs Authority for the real estate development projects they have executed.
Qualification of the real estate developer for tax refund
Most Frequently Questions
The Real Estate Developer Qualification Certificate qualifies its holder to recover the Real Estate Supplies Department within the Zakat, Tax and Mark Authority.
The qualified establishment is eligible to recover the real estate supply tax through the Zakat, Tax and Customs Authority, and the qualification certificate is considered one of the requirements for recovery, in line with Royal Order No. 84/A.
The applicant for qualification must be a real estate establishment (institution, company or investment fund) and its activities must include building construction or off-plan sales.
Individuals are not eligible and a real estate establishment (institution, company or investment fund) is required.
Applications are submitted through the Developer Services Center platform, Etmam, and are submitted entirely electronically, and the certificate is issued through the platform.
Yes, all newly established real estate establishments are accepted if the activity meets the requirements.
In the event that the legal status of the facility eligible for qualification changes from an institution to a company or vice versa, without changing the commercial registration number, a support ticket is raised from the customer care list requesting a change in the name and legal status. In the event that the commercial registration number changes, a new qualification request must be submitted.
A support ticket is raised from the customer care list to cancel the previous certificate and issue a new certificate linked to the new owner.
The qualification certificate has no expiration date and is not renewable. It must be updated if there is a change in the legal status of the facility or if its owners change.
The application study period is 10 working days from the date of submitting the application.
