{"id":145634,"date":"2026-06-02T05:58:23","date_gmt":"2026-06-02T02:58:23","guid":{"rendered":"https:\/\/www.salamahlaw.com\/?p=145634"},"modified":"2026-06-02T06:02:07","modified_gmt":"2026-06-02T03:02:07","slug":"white-land-fee-exemption-cases-under-the-new-regulations","status":"publish","type":"post","link":"https:\/\/www.salamahlaw.com\/en\/white-land-fee-exemption-cases-under-the-new-regulations\/","title":{"rendered":"White Land Fee Exemption Cases under the New Regulations"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">The White Land Fees System imposes an annual fee not exceeding <\/span><b>10%<\/b><span style=\"font-weight: 400;\"> of the value of undeveloped urban land owned by one or more individuals or legal entities, excluding state-owned properties.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, the new executive regulations specify certain cases where the landowner may be <\/span><b>exempt<\/b><span style=\"font-weight: 400;\"> from paying these fees. In this article, <\/span><b>Al Salamah Law Firm and Legal Consultancy<\/b><span style=\"font-weight: 400;\"> explains the key exemption cases and how you can benefit from them.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><span style=\"font-weight: 400;\">What are the exemption cases under the White Land Fees System?<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">According to <\/span><b>Article 8<\/b><span style=\"font-weight: 400;\"> of the new Executive Regulations:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>The application of the fee is suspended<\/b><span style=\"font-weight: 400;\"> when any of the following criteria are met:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span> <b>(a)<\/b><span style=\"font-weight: 400;\"> If any of the conditions stated in Article (7) of the Regulations are not met.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span> <b>(b)<\/b><span style=\"font-weight: 400;\"> If there is a legal impediment that prevents the owner from disposing of the land during the statutory payment period provided that the owner is not the cause or a participant in creating the impediment.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span> <b>(c)<\/b><span style=\"font-weight: 400;\"> If there is an obstacle preventing the issuance of development or construction permits during the statutory payment period provided that the owner is not the cause or a participant in creating the obstacle.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span> <b>(d)<\/b><span style=\"font-weight: 400;\"> If the land is developed or constructed within the statutory payment period.<\/span>&nbsp;<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Without prejudice to the above, the fee may be suspended for a period determined by ministerial decision if the land development is completed within the timeline that does not conflict with the annual fee invoicing schedule in the city.<\/span>&nbsp;<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">An additional period may be granted by the committee (established under Article 3) for completing the development or construction of the land, depending on its size and nature. If development is not completed within this period, the due fees will be collected as per ministerial guidelines.<\/span>&nbsp;<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the suspension applies only to a portion of the land, the fee will still apply to the remaining undeveloped part.<\/span>&nbsp;<\/li>\n<\/ol>\n<h2><span style=\"font-weight: 400;\">Exemption Cases<\/span><\/h2>\n<h3><span style=\"font-weight: 400;\">1. Lack of Eligibility Conditions<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Under Article (8), if any of the conditions in Article (7) are not met, the land is exempt. These conditions include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The land must be undeveloped (\u201cwhite land\u201d).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It must be suitable for development or construction.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It must fall within the boundaries specified in the official announcement.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The land area\u2014or the total area owned by one person within the city\u2014must not be less than <\/span><b>5,000 m\u00b2<\/b><span style=\"font-weight: 400;\">.<\/span>&nbsp;<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Not all conditions must be met simultaneously; if even <\/span><b>one<\/b><span style=\"font-weight: 400;\"> condition is missing, the fee does not apply.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> For example, if a land parcel is undeveloped, suitable for building, and located within the applicable zone but its area is only <\/span><b>2,000 m\u00b2<\/b><span style=\"font-weight: 400;\">, it is exempt because the size is below the <\/span><b>5,000 m\u00b2 threshold<\/b><span style=\"font-weight: 400;\"> required for the fee to apply.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><span style=\"font-weight: 400;\">2. Existence of a Legal Impediment to Disposal<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Certain situations legally prevent the owner from selling, developing, or otherwise disposing of the land, such as:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ownership Dispute:<\/b><span style=\"font-weight: 400;\"> Ongoing court litigation over ownership.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Judicial or Administrative Seizure:<\/b><span style=\"font-weight: 400;\"> Court or government order freezing the property (e.g., for debt security or a criminal investigation).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Co-ownership Dispute:<\/b><span style=\"font-weight: 400;\"> When land is jointly owned and subject to a court case for division or sale, preventing independent action by a co-owner.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Prohibition of Disposal:<\/b><span style=\"font-weight: 400;\"> Any official order restricting the owner from disposing of the land.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Judicial Liquidation:<\/b><span style=\"font-weight: 400;\"> Lands under court-ordered liquidation may be exempt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Title or Boundary Conflicts:<\/b><span style=\"font-weight: 400;\"> Officially recorded disputes preventing transfer or use.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Natural Disasters:<\/b><span style=\"font-weight: 400;\"> Flooding or landslides rendering the land unusable.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Declared Hazard Zones:<\/b><span style=\"font-weight: 400;\"> Land designated as dangerous (due to explosion risk, pollution, etc.).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Expropriation Decision:<\/b><span style=\"font-weight: 400;\"> Government decision to expropriate for public interest.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Pending Expropriation Process:<\/b><span style=\"font-weight: 400;\"> Administrative orders preventing transactions pending expropriation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Protected or Restricted Area:<\/b><span style=\"font-weight: 400;\"> Land declared a nature reserve or heritage site.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Urban Planning Freeze:<\/b><span style=\"font-weight: 400;\"> Temporary prohibition of transactions in areas under future infrastructure plans.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mortgaged Land:<\/b><span style=\"font-weight: 400;\"> Land pledged as security and cannot be sold before mortgage release.<\/span><\/li>\n<\/ul>\n<p><b>Important Note:<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> In all the above cases, the exemption applies <\/span><b>only if the owner is not the cause or contributor<\/b><span style=\"font-weight: 400;\"> to the impediment.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><span style=\"font-weight: 400;\">3. Existence of an Obstacle Preventing Development<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Some lands cannot be developed for legitimate reasons, such as:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Planning Suspension:<\/b><span style=\"font-weight: 400;\"> Municipality decision to freeze building permits in the area pending master plan review.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Sudden Regulatory Changes:<\/b><span style=\"font-weight: 400;\"> Unexpected amendments to construction codes (e.g., height limits, setbacks).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ongoing Government Projects:<\/b><span style=\"font-weight: 400;\"> The land falls within an active public project (e.g., road, railway, or utility network).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Service Suspension:<\/b><span style=\"font-weight: 400;\"> Temporary suspension of essential utilities (water, electricity, sewage) by government order.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mandatory Environmental\/Geological Studies:<\/b><span style=\"font-weight: 400;\"> Required studies outside the owner\u2019s control before licensing (e.g., unstable soil).<\/span>&nbsp;<\/li>\n<\/ul>\n<h4><i><span style=\"font-weight: 400;\">Additional examples include:<\/span><\/i><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Environmental Contamination:<\/b><span style=\"font-weight: 400;\"> Pollution requiring official remediation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Discovery of Archaeological Sites:<\/b><span style=\"font-weight: 400;\"> Halted construction pending excavation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lack of Infrastructure:<\/b><span style=\"font-weight: 400;\"> Absence of roads or public utilities due to state planning delays.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Public Utility Failures:<\/b><span style=\"font-weight: 400;\"> Regional network issues preventing service connection.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Strategic or Security Restrictions:<\/b><span style=\"font-weight: 400;\"> Temporary suspension of permits for national or environmental reasons.<\/span>&nbsp;<\/li>\n<\/ul>\n<p><b>Important Note:<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> Exemption applies only when the owner <\/span><b>is not the cause or participant<\/b><span style=\"font-weight: 400;\"> in the obstacle.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><span style=\"font-weight: 400;\">4. Completion of Land Development<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Paragraph (d) of Article 8 provides that if the landowner develops or builds on the land <\/span><b>within one year<\/b><span style=\"font-weight: 400;\"> (the statutory period) from the date of fee invoice issuance, the land becomes <\/span><b>exempt from the fee<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the invoice pertains to a previous year, the period starts from the date of issuance.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payment of the fee is due within <\/span><b>90 days<\/b><span style=\"font-weight: 400;\"> from the date of official notification.<\/span><\/li>\n<\/ul>\n<h4><i><span style=\"font-weight: 400;\">Definitions:<\/span><\/i><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u201cConstruction\u201d<\/b><span style=\"font-weight: 400;\"> means erecting complete structures (excluding fencing) in accordance with approved building permits and requirements.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u201cDevelopment\u201d<\/b><span style=\"font-weight: 400;\"> means completing the full infrastructure works (utilities, roads, etc.) as per the approved master plan and permits.<\/span>&nbsp;<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2><span style=\"font-weight: 400;\">FAQs<\/span><\/h2>\n<p><b>What is the minimum land size subject to the White Land Fee?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> Lands with a total area of <\/span><b>5,000 m\u00b2 or more<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><b>What is the statutory period for paying the White Land Fee?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> Within <\/span><b>90 days<\/b><span style=\"font-weight: 400;\"> from the date of official notification.<\/span><\/p>\n<p><b>What is the statutory period for developing or constructing the land?<\/b><b><br \/>\n<\/b> <b>One calendar year<\/b><span style=\"font-weight: 400;\"> from the date of the invoice issuance.<\/span><\/p>\n<p><b>What is meant by \u201cdeveloping or constructing\u201d the land?<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Construction:<\/b><span style=\"font-weight: 400;\"> Building complete structures (excluding fencing).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Development:<\/b><span style=\"font-weight: 400;\"> Completing the land\u2019s infrastructure as per approved plans and permits.<\/span>&nbsp;<\/li>\n<\/ul>\n<h2><span style=\"font-weight: 400;\">Conclusion<\/span><\/h2>\n<p><b>Al Salamah Law Firm and Legal Consultancy<\/b><span style=\"font-weight: 400;\"> provides full legal support and guidance to help you understand the new <\/span><b>White Land and Vacant Property Fees System<\/b><span style=\"font-weight: 400;\"> and its executive regulations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If you wish to <\/span><b>file a formal objection<\/b><span style=\"font-weight: 400;\"> or <\/span><b>inquire whether your land qualifies for an exemption<\/b><span style=\"font-weight: 400;\">, our team at <\/span><b>Al Salamah Law Firm<\/b><span style=\"font-weight: 400;\"> is ready to assist you.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The White Land Fees System imposes an annual fee not exceeding 10% of the value of undeveloped urban land owned by one or more individuals or legal entities, excluding state-owned properties. However, the new executive regulations specify certain cases where the landowner may be exempt from paying these fees. In this article, Al Salamah Law&#8230;<\/p>\n","protected":false},"author":34,"featured_media":145630,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[109,107],"tags":[],"class_list":["post-145634","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-real-estate-law","category-white-lands"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.salamahlaw.com\/en\/wp-json\/wp\/v2\/posts\/145634","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.salamahlaw.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.salamahlaw.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.salamahlaw.com\/en\/wp-json\/wp\/v2\/users\/34"}],"replies":[{"embeddable":true,"href":"https:\/\/www.salamahlaw.com\/en\/wp-json\/wp\/v2\/comments?post=145634"}],"version-history":[{"count":3,"href":"https:\/\/www.salamahlaw.com\/en\/wp-json\/wp\/v2\/posts\/145634\/revisions"}],"predecessor-version":[{"id":145638,"href":"https:\/\/www.salamahlaw.com\/en\/wp-json\/wp\/v2\/posts\/145634\/revisions\/145638"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.salamahlaw.com\/en\/wp-json\/wp\/v2\/media\/145630"}],"wp:attachment":[{"href":"https:\/\/www.salamahlaw.com\/en\/wp-json\/wp\/v2\/media?parent=145634"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.salamahlaw.com\/en\/wp-json\/wp\/v2\/categories?post=145634"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.salamahlaw.com\/en\/wp-json\/wp\/v2\/tags?post=145634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}