Country guide
Buying property in United Arab Emirates as a foreigner
Rules last checked 29 October 2026 · 12 official sources · Education, not financial, tax, legal or immigration advice.
The United Arab Emirates sets property ownership emirate by emirate: in Dubai, foreign nationals may buy freehold or take a lease or usufruct of up to 99 years in designated freehold areas, and in Abu Dhabi non nationals may own property rights inside nine listed investment areas. In Sharjah foreigners cannot own property, and usufruct of up to 100 years is possible only in specified areas with the Ruler's approval.
What are you doing with United Arab Emirates?
Returns after tax, what is withheld, and the way out.
In Dubai the Land Department charges 4% of the sale contract value to register a sale, and 0.25% of the debt to register a mortgage. Details
The United Arab Emirates does not levy income tax on individuals, according to the UAE government portal. Details
Questions people in this position often miss
- Will I be taxed twice?Depends on your country
The country of the property and the country where the owner lives can each tax the same rent or gain.
- Can I borrow locally?Answered below
yes Central Bank of the UAE Financial Stability Report 2025, table of loan to value requirements, for expatriates: first house or owner occupier up to about AED 5 million, maximum 80% of value; above about AED 5 million, maximum 70%; subsequent property, maximum 60%; off plan schemes, maximum 50%.
- Can I move the money out of my own country?Depends on your country
Some countries cap or review money sent abroad to buy a home, and banks ask where the money came from.
- What do I report at home?Depends on your country
Foreign property, foreign accounts and foreign rent can each carry a form in the owner's own country.
- What is changing soon?Not confirmed yet
Bans, tax schedules and visa routes carry end dates, and a purchase often takes months to complete.
Whether a purchase gives a right to live there, and what living there costs in tax.
Golden residency for a real estate investor in the United Arab Emirates requires property worth at least AED 2,000,000 at purchase and gives a 10 year renewable permit. Details
The United Arab Emirates sets property ownership emirate by emirate: in Dubai, foreign nationals may buy freehold or take a lease or usufruct of up to 99 years in designated freehold areas, and in Abu Dhabi non nationals may own property rights inside nine listed investment areas. Details
In Dubai the Land Department charges 4% of the sale contract value to register a sale, and 0.25% of the debt to register a mortgage. Details
The United Arab Emirates does not levy income tax on individuals, according to the UAE government portal. Details
Questions people in this position often miss
- Does buying give me the right to live there?Answered below
Golden residency for a real estate investor in the United Arab Emirates requires property worth at least AED 2,000,000 at purchase and gives a 10 year renewable permit. The Dubai Land Department service fee total for the investor permit is AED 9,884.75.
- What happens if I die, or the family inherits?Not confirmed yet
Inheritance tax, and who may inherit, can differ for heirs who live elsewhere.
- Can I move the money out of my own country?Depends on your country
Some countries cap or review money sent abroad to buy a home, and banks ask where the money came from.
- Will I be taxed twice?Depends on your country
The country of the property and the country where the owner lives can each tax the same rent or gain.
- What is changing soon?Not confirmed yet
Bans, tax schedules and visa routes carry end dates, and a purchase often takes months to complete.
Part year stays, the yearly bill, and what the family inherits.
The United Arab Emirates sets property ownership emirate by emirate: in Dubai, foreign nationals may buy freehold or take a lease or usufruct of up to 99 years in designated freehold areas, and in Abu Dhabi non nationals may own property rights inside nine listed investment areas. Details
The United Arab Emirates does not levy income tax on individuals, according to the UAE government portal. Details
Golden residency for a real estate investor in the United Arab Emirates requires property worth at least AED 2,000,000 at purchase and gives a 10 year renewable permit. Details
In Dubai the Land Department charges 4% of the sale contract value to register a sale, and 0.25% of the debt to register a mortgage. Details
Questions people in this position often miss
- Does buying give me the right to live there?Answered below
Golden residency for a real estate investor in the United Arab Emirates requires property worth at least AED 2,000,000 at purchase and gives a 10 year renewable permit. The Dubai Land Department service fee total for the investor permit is AED 9,884.75.
- What happens if I die, or the family inherits?Not confirmed yet
Inheritance tax, and who may inherit, can differ for heirs who live elsewhere.
- What is owed every year, even if the home sits empty?Answered below
The United Arab Emirates does not levy income tax on individuals, according to the UAE government portal.
- Will I be taxed twice?Depends on your country
The country of the property and the country where the owner lives can each tax the same rent or gain.
- Can I move the money out of my own country?Depends on your country
Some countries cap or review money sent abroad to buy a home, and banks ask where the money came from.
What is owed each year, on rent and on a sale, and what the heirs face.
The United Arab Emirates does not levy income tax on individuals, according to the UAE government portal. Details
In Dubai the Land Department charges 4% of the sale contract value to register a sale, and 0.25% of the debt to register a mortgage. Details
Questions people in this position often miss
- What do I report at home?Depends on your country
Foreign property, foreign accounts and foreign rent can each carry a form in the owner's own country.
- Will I be taxed twice?Depends on your country
The country of the property and the country where the owner lives can each tax the same rent or gain.
- What happens if I die, or the family inherits?Not confirmed yet
Inheritance tax, and who may inherit, can differ for heirs who live elsewhere.
- What happens when I sell?Answered below
In the United Arab Emirates the Federal Tax Authority guide treats an individual's AED 500,000 profit on selling a residential apartment as outside corporate tax when no licence was needed to sell it. Company gains on property fall within corporate tax.
- What is changing soon?Not confirmed yet
Bans, tax schedules and visa routes carry end dates, and a purchase often takes months to complete.
Who may buy
Choose a nationality to see the rules that apply to it.
Every rule, for every buyer
| Buyer | Property | Reading | Conditions | Applies |
|---|---|---|---|---|
| Citizens of United Arab Emirates | Any property | Open |
| |
| Nationals of Gulf Cooperation Council states (not United Arab Emirates) | Any property | Conditions apply | Dubai: GCC nationals are named with UAE nationals as persons who may own in Dubai under Law 7 of 2006, and the Land Department FAQ states ownership across all regions is open to Emirati or GCC citizens and companies fully owned by them. Abu Dhabi: Article 3(2) of Law 19 of 2005 as originally issued lets GCC citizens own real estate only within the Investment Zones. | from 1 January 2005 |
| Everyone else (not United Arab Emirates and Gulf Cooperation Council states) | freehold | Conditions apply |
| |
| Everyone else (not United Arab Emirates and Gulf Cooperation Council states) | leasehold | Conditions apply | Abu Dhabi outside investment areas: musataha 50 years renewable, usufruct 99 years, long lease at least 25 years (ADREC page and UAE portal). Sharjah: foreign nationals and foreign owned companies cannot own property; the UAE portal states usufruct up to 100 years is possible only in areas specified by the Government of Sharjah and only after special approval from the Ruler of Sharjah. |
What it costs to buy
Dubai Land Department registration of a sale contract
- Rate
4% of the value of the sale contract (fee table in the Dubai real estate legislation compilation, English text of 2014); mortgage registration 0.25% of the debt; gift 0.125% (minimum AED 2,000); usufruct 2%; long term lease 4% of lease value. The Land Department stated in a release dated 31 May 2021 that the buyer pays the required fees of 4% of the property value and the developer then completes registration.
Abu Dhabi long lease or usufruct registration
- Rate
1% of the consideration value under Executive Council Resolution 127 of 2019 as summarised on the ADREC page
Value added tax on property
- Rate
Federal Tax Authority real estate guide (19 April 2021):
- the first supply of a new residential building by sale or lease within 3 years of completion is zero rated
- later supplies of a residential building are exempt, including within 3 years
- bare land is exempt
- commercial property is taxed at the standard rate of 5%
Golden residency service fee, Dubai Land Department
- Rate
Total AED 9,884.75 for the 10 year investor permit: medical AED 700, Emirates ID AED 1,153, residency confirmation AED 2,856.75, Dubai Land Department fees AED 4,020, administrative fees AED 1,155. Family permit AED 5,774.50 plus AED 318.75 for the sponsorship file.
Ejari tenancy registration (Dubai)
- Rate
AED 120 plus a service partner fee of AED 95 plus VAT when registered through trustee centres, per the Land Department FAQ.
What if the price is…?
- Dubai Land Department registration of a sale contract (a banded scale)AED 20,000
Duties and fees under the rules shownAED 20,000
- 4% of the value of the sale contract in Dubai. Agent, trustee and mortgage registration fees are not included, and other emirates have their own fees.
Only duties stated for a foreign buyer of a home are counted: flat rates, flat fees and the standard banded scale shown. Reliefs, exemptions and the buyer's own circumstances can change the result. A planning figure, not a quote: legal fees, agent fees and local taxes are extra.
What an owner pays each year
Personal income tax
- Rate
The UAE portal states the UAE does not levy income tax on individuals.
Rent from the property
Tax on rent
- Owner living elsewhere
- The Federal Tax Authority guide on natural persons states that real estate investment income of a natural person, meaning selling, leasing, sub leasing and renting land or property in the UAE that is not done through a licence and does not require one, is not subject to corporate tax.
- Its example 15 treats AED 1,200,000 a year of rent for an individual as outside corporate tax.
- Corporate tax is 0% on taxable income up to AED 375,000 and 9% above, which applies to a company or to a person whose property activity needs a licence.
- Filing
The guide states a natural person with only unlicensed rental income from several apartments is not required to register for corporate tax (case 5). Dubai tenancy contracts are registered through Ejari.
Key numbers (1)
| Ejari registration fee through trustee centres | AED 120 |
|---|
Selling
Tax on a sale
- Owner living elsewhere
The Federal Tax Authority guide on natural persons (example 14) states that an individual's profit of AED 500,000 on selling a residential apartment is not subject to corporate tax because no licence was needed to sell it, and the UAE portal states there is no individual income tax. Company gains on property are within corporate tax.
- Exemptions
A natural person whose property trading requires a licence can be within corporate tax.
From your country
The country of the property is only half of it. The country where you live can limit the money you send, tax the same rent and gain again, and ask for forms of its own.
Choose where you live to see what your own country does when you buy in United Arab Emirates.
Residence through property
Golden residency, real estate investor
- Threshold
- Property worth at least AED 2,000,000 at purchase (Land Department), one or more properties owned in the applicant's name; ICP states a total value of at least AED 2,000,000 and allows off plan units from an authorised developer.
- A mortgaged property can qualify with a no objection bank letter showing the amount paid (Land Department); ICP states the loan must come from an approved local bank.
- Duration: a 10 year renewable permit, per the Land Department and ICP.
- Health insurance must be kept.
- Status
open
Key numbers (2)
| Golden residency minimum property value | AED 2,000,000 |
|---|---|
| Golden residency 10 year investor permit service fee total | AED 9,884.75 |
Borrowing, banking and other assets
Borrowing
- Can a foreign buyer borrow locally
yes
- Typical loan to value for a non resident
Central Bank of the UAE Financial Stability Report 2025, table of loan to value requirements, for expatriates:
- first house or owner occupier up to about AED 5 million, maximum 80% of value
- above about AED 5 million, maximum 70%
- subsequent property, maximum 60%
- off plan schemes, maximum 50%
For UAE nationals the table shows 85% and 75% for a first house, 65% for a subsequent property and 50% off plan. The report also states a maximum debt burden ratio of 50% of gross monthly income, financing capped at up to 7 years of annual income for expatriates (8 for UAE nationals) and a maximum mortgage tenor of 25 years. The table does not separate residents from non residents.
The usual steps, in order
- Confirm the property lies in an area open to the buyer's category in that emirate (designated freehold area in Dubai, investment area in Abu Dhabi).
- Check the seller's title, any mortgage and any service charge arrears with the emirate's land department, and obtain a developer no objection certificate for a freehold resale in Dubai where one is required.
- Sign the sale contract. For off plan, buyer payments go to the project escrow account.
- Pay the registration fee (4% of the sale value in Dubai) and administrative fees; funds usually move by bank transfer.
- Register the transfer with the emirate's land registry and receive the title deed. Off plan title follows project completion.
- If mortgaged, register the mortgage (0.25% of the debt in Dubai). Lenders apply the Central Bank limits shown above.
- If applying for golden residency, obtain the ownership letter and any bank letter and apply in person through the Land Department service and ICP.
Questions people ask
What if I am a foreigner who wants to buy in Dubai?
Dubai Law 7 of 2006 allows non UAE nationals freehold or up to 99 year leasehold only in areas the Ruler designates, and the Land Department registers the title.
What if I want to buy in Abu Dhabi?
The UAE government portal states that non nationals may own property rights inside investment areas set by Executive Council decision and lists nine such areas. Outside them, musataha, usufruct and long leases are the routes.
What if I want to buy in Sharjah?
Foreigners and foreign owned companies cannot own property in Sharjah; usufruct up to 100 years is possible in specified areas with the Ruler's approval.
How does the 4% Dubai fee work?
The Land Department fee table sets registration of a sale contract at 4% of the contract value. A 2021 Land Department release says developers pay it within 60 days of the buyer paying it to them.
What if I rent the property out, is it taxed?
UAE guidance treats an individual's real estate investment income as outside corporate tax when no licence is needed, and the UAE levies no individual income tax. A licensed property business can fall within corporate tax at 0% up to AED 375,000 and 9% above.
How does VAT apply to buying a home?
The first sale or lease of a new residential building within three years of completion is zero rated, later residential sales are exempt, and commercial property is taxed at 5%.
What if I buy off plan?
In Dubai, Law 8 of 2007 requires buyer payments to go into a project escrow account that can fund only contractors, consultants and limited marketing.
How does a Central Bank mortgage limit apply to an expatriate?
The Central Bank of the UAE Financial Stability Report 2025 shows maximum loan to value of 80% for an expatriate first home up to about AED 5 million, 70% above, 60% for a subsequent property and 50% off plan, with a debt burden ratio cap of 50%.
How does golden residency through property work?
A real estate investor can apply with property worth at least AED 2,000,000 at purchase, owned in the applicant's name. The Land Department and ICP state a 10 year renewable permit, and health insurance must be kept.
What is still open
These points could not be confirmed from an official source yet, so they are not stated as rules.
- The Dubai list of designated freehold areas as currently in force could not be confirmed from an official source yet.
- The Abu Dhabi ownership rules as amended in 2019 and 2025 could not be confirmed from an official source yet, including whether GCC nationals may own outside investment areas.
- The property ownership rules of Ajman, Ras Al Khaimah, Fujairah and Umm Al Quwain could not be confirmed from an official source yet.
- The Central Bank mortgage rulebook wording could not be confirmed from an official source yet, so the loan to value limits are stated from its Financial Stability Report 2025.
- The AED 55,000 cash transaction report that brokers file could not be confirmed from an official source yet.
- The absence of inheritance tax and gift tax, and the succession rules for foreign owners, could not be confirmed from an official source yet.
- The tax treatment of rent and sale gains for an owner who lives outside the United Arab Emirates could not be confirmed from an official source yet.
- Annual property charges, trustee office fees, the Abu Dhabi sale registration rate and the reported Dubai municipality fee on rent could not be confirmed from an official source yet.
Sources
Official pages these figures come from (12)
See what this does to your own numbers
Add a property in United Arab Emirates 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 29 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.