Saudi Arabia SSIC Section L: Real estate activities

Saudi Standard Industrial Classification (SSIC 2026)
Classification Level: Section | Official Code: L

Executive Summary & Classification Scope

SSIC code L designates Real estate activities (الأنشطة العقارية) under the official Saudi Standard Industrial Classification (January 2025 / 2026 Edition, based on UN ISIC Rev. 4) administered by the General Authority for Statistics (GASTAT).

It serves as the mandatory regulatory benchmark for Commercial Registration (CR) with the Ministry of Commerce, MISA foreign investment licensing (allowing up to 100% foreign equity ownership), municipal permits on the Balady portal, and Nitaqat Saudization quota determinations by MHRSD.

Key Classification Facts

Parameter	Official Value
Saudi SSIC Code	`L`
Official Title (EN)	Real estate activities
Official Title (AR)	الأنشطة العقارية
Classification Level	Section
Section Category	Section L — Real estate activities
Parent Entity Code	Top-level Root Entity
Supervisory Authority	Ministry of Commerce / Standard Sectoral Regulator
Licensing Entity	Balady / Sector Ministry
Standard Custodian	General Authority for Statistics (GASTAT)
Edition / Version	SSIC 2025 / 2026 Edition

Sub-Divisions in Section L (1)

Code	Title (EN)	Title (AR)	Details
`68`	Real estate activities	الأنشطة العقارية	View Code 68 →

Official 6-Digit Activity Codes in Section L (17 Codes)

Below are official economic activity codes registered under Section L for Commercial Registration (CR) and municipal licensing in Saudi Arabia:

6-Digit SSIC Code	Official Activity Title (EN)	Official Activity Title (AR)	Details
`681010`	Buying and selling land and real estate, dividing them and off-plan sales activities	بيع وتأجير مشروعات عقارية على الخارطة	View Activity 681010 →
`681021`	Management and leasing of owned or rented properties (residential)	إدارة وتاجير العقارات المملوكة أو المؤجرة (سكنية )	View Activity 681021 →
`681022`	Management and leasing of owned or leased properties (non-residential)	إدارة وتاجير العقارات المملوكة او المؤجرة (غير سكنية )	View Activity 681022 →
`681024`	Management and leasing of Self storage units	إدارة وتأجير المخازن ذاتية التخزين	View Activity 681024 →
`681041`	Residential Real estate development using modern construction method	التطوير العقاري للمباني السكنية بأساليب البناء الحديثة	View Activity 681041 →
`681042`	Commercial Real estate development using modern construction methods	التطوير العقاري للمباني التجارية بأساليب البناء الحديثة	View Activity 681042 →
`681043`	Real estate contributions	المساهمات العقارية	View Activity 681043 →
`682010`	Real Estate Brokerage	الوساطة العقارية	View Activity 682010 →
`682020`	property management	إدارة الأملاك	View Activity 682020 →
`682030`	Real Estate valuation	تقييم العقارات	View Activity 682030 →
`682041`	Real property registration services	خدمات التسجيل العيني للعقار	View Activity 682041 →
`682042`	Real Estate consultancy	الاستشارات العقارية	View Activity 682042 →
`682043`	Marketing of tourism Real estae by time share	تسويق وحدات عقارية سياحية بنظام المشاركة بالوقت	View Activity 682043 →
`682044`	Real Estate Auctions	المزادات العقارية	View Activity 682044 →
`682045`	Real Estate Facilities Management	إدارة المرافق العقارية	View Activity 682045 →
`682046`	Real Estate Marketing and advertising	التسويق و الاعلان العقاري	View Activity 682046 →
`682047`	Real Estate Analysis	التحليل العقاري	View Activity 682047 →

Commercial Business Types Operating in Section L

Business Type	Arabic Name	Primary Code	Industry Sector	Guide
Industrial Real Estate Agency	وكالة ومكتب Industrial Real Estate	`682010`	Real Estate	Setup Guide →
Property Developer	بيع وتأجير مشروعات عقارية على الخارطة	`681010`	Real Estate	Setup Guide →
Property management company	شركة إدارة وتشغيل العقارات	`682020`	Real Estate	Setup Guide →

Browse All Economic Sections (A–S) in Saudi Arabia

Section	Sector Title (EN)	Sector Title (AR)	Explore
Section A	Agriculture, Forestry and Fishing	الزراعة والحراجة وصيد الأسماك	View Section A →
Section B	Mining and quarrying	التعدين واستغلال المحاجر	View Section B →
Section C	Manufacturing	الصناعة التحويلية	View Section C →
Section D	Electricity, gas, steam and air conditioning supply	إمدادات الكهرباء والغاز والبخار وتكييف الهواء	View Section D →
Section E	Water supply; sewerage, waste management and remediation activities	إمدادات المياه وأنشطة الصرف الصحي وإدارة النفايات ومعالجتها	View Section E →
Section F	Construction	التشييد	View Section F →
Section G	Wholesale and retail trade; repair of motor vehicles and motorcycles	تجارة الجملة والتجزئة وإصلاح المركبات ذات المحركات والدرجات النارية	View Section G →
Section H	Transportation and storage	النقل والتخزين	View Section H →
Section I	Accommodation and food service activities	أنشطة خدمات الاقامة والطعام	View Section I →
Section J	Information and Communication	المعلومات والاتصالات	View Section J →
Section K	Financial and insurance activities	لأنشطة المالية وأنشطة التأمين	View Section K →
Section L (Current)	Real estate activities	الأنشطة العقارية	View Section L →
Section M	Professional, scientific and technical activities	الأنشطة المهنية والعلمية والتقنية	View Section M →
Section N	Administrative and support service activities	الخدمات الإدارية وخدمات الدعم	View Section N →
Section O	Public administration and defense; compulsory social security	الإدارة العامة والدفاع , الضمان الاجتماعي الالزامي	View Section O →
Section P	Education	التعليم	View Section P →
Section Q	Human health and social work activities	أنشطة صحة الانسان والعمل الاجتماعي	View Section Q →
Section R	Arts, entertainment and recreation	الفنون والترفيه والتسلية	View Section R →
Section S	Other service activities	أنشطة الخدمات الأخرى	View Section S →

Regulatory & Business Setup Use Cases in Saudi Arabia

Ministry of Commerce (MC): Required on your Saudi Commercial Registration (CR) to legally define the company’s business activities.
Ministry of Investment (MISA): Determines eligibility for 100% foreign-owned investment licenses and capital requirements. See our MISA Licensing Guide.
ZATCA Taxation & Zakat: Activity categorization for Corporate Income Tax (20%), Zakat (2.5%), and 15% VAT filing rules. See our ZATCA Tax Guide.
MHRSD / Qiwa (Nitaqat Quotas): Determines the required percentage of Saudi national employees. Check our Nitaqat Saudization Guide.
Balady Municipal Licensing: Establishes commercial shop, office, and warehouse zoning compliance.

Compliance & Regulatory Risk Assessment

Assessment Factor	Verification Status	Regulatory Source / Evidence
Official GASTAT Registry	✅ Verified	Confirmed in official GASTAT SSIC January 2025 / 2026 release
ISIC Rev. 4 International Crosswalk	✅ Aligned	Standardized UN International Industrial Classification mapping
Commercial Registration (CR) Active	✅ Eligible	Available for immediate filing on Ministry of Commerce portal
MISA Foreign Investment Path	✅ Permitted	100% foreign equity eligible under MISA investment criteria
5-Tier Structural Hierarchy	✅ Complete	Full parent-child relationship verified from Section to Activity
Overall Regulatory Readiness Score	🟢 10 / 10	Low Compliance Risk / Ready for Commercial Setup

Frequently Asked Questions (FAQ)

1. What does Saudi SSIC code L cover?

SSIC L covers Real estate activities (الأنشطة العقارية) under Saudi Arabia’s official industrial classification system.

2. Which authority regulates activities under SSIC L?

Activities under this code fall under the supervision of the Ministry of Commerce and respective sectoral regulators.

3. Can international investors establish a business with code L?

Yes. In most sectors, the Ministry of Investment (MISA) permits 100% foreign equity ownership. Refer to our MISA Guide for full requirements.

4. How does SSIC L affect my company’s Nitaqat rating?

MHRSD calculates your Saudization tier based on your primary SSIC activity registered on your Commercial Registration.

Official Source Attribution & Disclaimer

Primary Data Source: General Authority for Statistics (GASTAT) — National Classification for Economic Activities.

Commercial Portal: Ministry of Commerce (MC)

This page is an independent reference resource. Cross-verify critical licensing details on official government portals before filing commercial applications.