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United Arab Emirates – Property Taxes

Typical Taxes and Fees

When buying or selling a house in the United Arab Emirates (UAE), you will incur several taxes and fees. These may include:

  • Transfer fee: This fee is levied on the transfer of ownership and is usually paid by the buyer. It amounts to 4% of the purchase price for properties in Dubai and 2% for properties in other emirates.
  • Registration fee: This fee is paid to the land department and is usually split between the buyer and seller. It amounts to 0.25% of the purchase price.
  • Real estate agent fees: If you use a real estate agent to sell or buy a property, you will need to pay their fees, which usually amount to around 2% to 3% of the property’s value.

Property Tax

In the UAE, property tax is not levied at the federal level. However, some emirates, such as Dubai, have introduced a property tax known as the Dubai Land Department Fee. This tax is levied annually on the rental value of the property and is set at 5% for residential properties and 7% for commercial properties.

Capital Gains Tax (CGT)

In the UAE, there is no capital gains tax on property sales.

Inheritance Tax

In the UAE, there is no inheritance tax on property transfers.

Gift Tax

In the UAE, there is no gift tax on property transfers.

Tax on Property Income

If you rent out your property in the UAE, you will be subject to tax on the rental income. The tax rate is currently set at 5% of the annual rental income.


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Tax Advantages

One of the major tax advantages of buying a house in the UAE is that there is no capital gains tax on property sales. Additionally, some emirates, such as Dubai, offer tax incentives to investors, such as exemption from the Dubai Land Department Fee for a certain period of time. However, it’s important to note that taxes and fees in the UAE can vary depending on the emirate and the specific property, so it’s important to consult with a tax professional to determine your specific tax situation.