On 29 April 2025, the Saudi Cabinet approved amends to the White Land Tax Law, which provides for the taxation of undeveloped land. This includes an increase in the annual tax on undeveloped land from a fixed rate of 2.5% to rates of up to 10% of the assessed property value. Further, the scope of land that may be subject to the tax is expanded to include any undeveloped land suitable for development. It was previously limited to residential and commercial land. It is also provided that vacant properties may be taxed if they remain vacant for an extended period...