This service aims to qualify eligible real estate developers to obtain a certificate that enables them to receive tax refunds from the Zakat, Tax, and Customs Authority for the real estate development projects they have carried out.
Qualification of the real estate developer for tax refund
Most Frequently Questions
The center reviews the application, conducts a technical study, and the authorized person makes the appropriate decision to issue the certificate.
The applicant must be classified as a contractor, and the classification activities must include one of the following:
Construction and building.
Real estate development.
A valid commercial registration.
A registration certificate with the Zakat, Tax, and Customs Authority.
A list of projects carried out during the past year (if available).
A valid contractor classification certificate.
Apply for the service through the Etmam platform.
Fill out the application form and attach the required documents.
The real estate developer will be notified of any missing information or required completion of the application.
The center reviews the application with the relevant authorities.
Track the status of the application through the Etmam platform.
Real estate developers
10 Days.
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.
