Legal & Regulatory Frameworks
Explore laws & regulations
Browse the laws, regulations and legal instruments shaping infrastructure investment and delivery across InfraLex markets.
37 Laws & Regulations
Real Estate Title Registration Law
Saudi Arabia · Law / Act
Land / Real Estate / Land UseSecurity / CollateralIn Force
The Law establishes title-based real-estate registration and the legal register for designated areas. It governs first registration, parcel identity, recorded r…
Real Estate Transaction Tax Law
Saudi Arabia · Law / Act
TaxIn Force
The Law establishes the Real Estate Transaction Tax (RETT) framework for taxable disposals and other covered real-estate transactions. It defines the tax event…
Registered Real Estate Mortgage Law
Saudi Arabia · Law / Act
Security / CollateralIn Force
The Law establishes the framework for registered mortgage security over real estate. It governs the mortgage relationship, registration, secured debt, priority,…
Rules on the Offer of Securities and Continuing Obligations
Saudi Arabia · Rules / Bylaws
Banking & FinanceIn Force
Binding Capital Market Authority Board rules governing public/private securities offering pathways, registration and continuing obligations under the Capital Ma…
Saudi Central Bank Law
Saudi Arabia · Law / Act
Banking & FinanceForeign Exchange / Capital ControlsIn Force
The Law establishes the Saudi Central Bank's legal identity, objectives, governance and core monetary, financial-stability, reserve and supervisory functions. I…
VAT Implementing Regulations
Saudi Arabia · Regulation
TaxAmended
Implements the Value Added Tax Law's registration, invoicing and recovery detail. Current, as amended; amendments may carry separate effective dates.
Value Added Tax Law
Saudi Arabia · Law / Act
TaxAmended
The VAT Law establishes Saudi Arabia's value-added-tax system within the GCC framework. It governs taxable supplies and imports, registration, tax invoices, ded…
