Guide for buyers living in United Arab Emirates
Buying property abroad from United Arab Emirates
Rules last checked 30 October 2026 · 5 official sources · Education, not financial, tax, legal or immigration advice.
What a buyer living in United Arab Emirates meets before and after buying a home abroad: sending the money out, tax at home on the rent and the sale, and the forms to file.
The three things to know
- Sending money abroad
The one verified rule is that cash, bearer instruments, precious metals or stones worth AED 60,000 or more must be declared on entering or leaving the UAE; a general statement on bank transfers abroad was not found.
- Tax at home
The UAE levies no income tax on individuals, and personal investment income is outside corporate tax unless it is a business with turnover above AED 1,000,000 in a calendar year. The Ministry of Finance states that the UAE has concluded 137 double tax agreements.
Sending money abroad
A report
- Rule
Moving cash into or out of the UAE is not illegal, but any person must declare on entering or leaving the UAE currencies, bearer negotiable instruments, precious metals and stones above AED 60,000 or the equivalent, including items sent by cargo or mail.
- Limit
60,000 AED per per crossing
- From
31 May 2021
Tax at home
A natural person is a tax resident of the UAE if the usual or primary home and the centre of financial and personal interests are in the UAE, or after 183 days of physical presence in the relevant 12 consecutive months, or after 90 days for a UAE or GCC national or residence permit holder who also has a permanent home or employment or business in the UAE (Cabinet Decision 85 of 2022, article 4).
Rent from a home abroad
- Rule
The UAE does not levy income tax on individuals. For corporate tax, a natural person's wages, personal investment income and real estate investment income are not business activities whatever the amount, a natural person's business activities are taxable only above AED 1,000,000 of turnover in a calendar year, and a person outside the tax need not register (Cabinet Decision 49 of 2023, article 2).
Gain on selling a home abroad
- Rule
A gain from an investment that a natural person holds on a personal account, without a licence and not as a commercial business, is personal investment income and is not subject to corporate tax (Cabinet Decision 49 of 2023, article 2; Federal Tax Authority guide on natural persons, section 3.8.2).
Wealth or property tax on foreign assets
- Rule
The government portal lists value added tax at 5 percent, excise tax on specific goods and corporate tax on business profits as the taxes levied, and does not list a wealth or property tax on individuals.
Relief for tax paid abroad
- Rule
The Ministry of Finance states that the UAE has concluded 137 double tax agreements; because individuals pay no income tax, relief applies mainly to a business or a tax residency certificate.
How Freeholt models United Arab Emirates residents with property abroad
Where to look
Choose a country to see what its rules say for a buyer with a United Arab Emirates passport living in United Arab Emirates.
Check a country for a passport
Australia
Depends on the propertyPassport: United Arab Emirates. Buyer lives outside Australia. Reading for a home.
Different property types carry different readings. The country guide lists each one.
Australia requires a foreign person to obtain foreign investment approval before buying residential land, and from 1 April 2025 to 30 June 2029 buying an established dwelling is generally banned, while vacant land and new dwellings stay open with approval. Australian citizens, permanent residents and eligible New Zealand citizens are not caught.
Rules last checked 29 October 2026
Questions people ask
What if a UAE resident buys a home abroad?
The UAE levies no income tax on individuals, and a personal investment held without a licence is not a taxable business activity. The country where the home stands applies its own rules to the purchase, rent and sale.
What if cash is carried out of the UAE to pay for a home?
Moving cash is not illegal, but any person leaving the UAE must declare currencies, bearer negotiable instruments, precious metals and stones above AED 60,000 or the equivalent, and the same applies to cargo and mail.
What if rental income from a home abroad is received in the UAE?
The UAE levies no income tax on individuals. Corporate tax applies to a natural person only for business activities above AED 1,000,000 of turnover in a calendar year, and personal investment income is not a business activity.
What if someone spends part of the year in the UAE?
A person is a tax resident after 183 days of physical presence in the relevant 12 consecutive months, or after 90 days for a UAE or GCC national or a residence permit holder who also has a permanent home or employment or business in the UAE.
What if the home abroad is sold at a gain?
A gain from a personal investment held without a licence and not as a commercial business is not subject to UAE corporate tax. The country of the property taxes the gain under its own rules.
How does the UAE relieve foreign tax paid on property abroad?
Because individuals pay no UAE income tax, there is nothing to credit against. The Ministry of Finance states that the UAE has concluded 137 double tax agreements.
What is still open
These points could not be confirmed from an official source yet, so they are not stated as rules.
- A general rule on residents sending bank transfers abroad could not be confirmed from a current official source.
- The decision that defines real estate investment income refers to property in the UAE, and the guides read do not address rent from a home abroad by name.
- A UAE return or register for property abroad could not be found, and its absence is not confirmed by an official statement.
- The number of double tax agreements in force, as opposed to concluded, was not read.
Sources
Official pages these figures come from (5)
See what this does to your own numbers
Add a property abroad next to everything else you own, and see the income and net worth that follow after tax, year by year.
Free to start. No card. Rules checked 30 October 2026.
This is education, not financial, tax, legal or immigration advice. Rules change and depend on the buyer's own facts. Advice from a licensed professional in the country concerned is what settles a particular purchase.