In May 2025, Saudi Arabia issued a new White Land Tax Law under Royal Decree No. M/244, replacing the earlier 2016 regime. On 10 July 2025, the Ministry of Municipalities and Housing (MoMaH) published the implementing regulations that give legal force to the updated law. These new regulations are designed to support the Kingdom’s urban development goals by reducing land banking, improving the supply of serviced plots, and limiting inefficient land use that contributes to urban sprawl. The White Land Tax forms part of Saudi Arabia’s broader housing and planning reforms under Vision 2030. The policy targets undeveloped land located in strategic urban areas that remains vacant despite being suitable for development. By imposing a recurring annual fee/Tax, the government aims to encourage landowners to either build or release the land into the market.