ENRUKA
Sign in
☰

UAE: buying an apartment as a foreigner, taxes and yield

Updated

Every figure has a source, a date and a status: verified (we read the official or primary source), press (a media report), estimate (an aggregator or agency), calculation (our formula, shown in the tooltip).

Calculate an apartment in Dubai

In short

Buying as a foreigner

  • Freehold areas for foreigners are listed in Regulation 3/2006: Dubai Marina, Palm Jumeirah, Emirates Hills, Jebel Ali and others

    law of 7 June 2006 · Dubai Regulation No. 3 of 2006 · verified

  • Plots on Sheikh Zayed Road and in Al Jaddaf (457 plots) can be converted to freehold for all nationalities, fee on the valuation30%

    19 January 2025 · Dubai Land Department · verified

  • Land Department (DLD) fee on registering a sale4% of the price

    the law does not say who pays; by market practice the buyer does

    as of 14 October 2026 · Dubai Land Department · verified

  • Registration trustee fee when the price is below AED 500,000AED 2,100

    as of 14 October 2026 · Dubai Land Department · verified

  • Registration trustee fee when the price is AED 500,000 or moreAED 4,200

    as of 14 October 2026 · Dubai Land Department · verified

  • Issue of the title deedAED 250

    as of 14 October 2026 · Dubai Land Department · verified

  • Mortgage registration at the Land Department0.25% of the loan

    as of 14 October 2026 · Dubai Land Department · verified

  • Agent's commission on a purchase: by market practice the buyer pays2% of the price

    plus 5% VAT on the commission

    22 May 2024 · Bayut · estimate

  • Registration of an off-plan contract (Oqood)4% of the price

    in promotions developers often pay this fee themselves

    1 August 2022 · Khaleej Times · press · Betterhomes · estimate

  • Deposit when signing the MOU (Form F) on the resale market10% of the price

    18 March 2026 · Betterhomes · estimate

  • Developer's no-objection certificate (NOC) before the transferAED 500 to 5,000

    18 March 2026 · Betterhomes · estimate

  • Time from the MOU to the title deed on the resale market without a mortgage; with a mortgage 8 to 12 weeks2 to 6 weeks

    16 July 2026 · Betterhomes · estimate · Amal Alrashedi Lawyers (Mondaq) · estimate

  • VAT: the first sale of a new home within 3 years of completion is 0%, later sales are exempt; commercial property5%

    10 June 2020 · Deloitte Middle East · estimate

  • Cash and valuables on entry and exit are declared fromfrom AED 60,000

    as of 27 October 2026 · u.ae, official portal of the UAE Government · verified

  • A non-Muslim can register a will with the DIFC Courts so the apartment passes as they wish, not under local rules

    as of 9 November 2026 · DIFC Courts · verified

Mortgages for foreigners

  • Central Bank rule: an expat buying a first home below AED 5 millionup to 80% of the price

    as of 29 October 2026 · Central Bank of the UAE · verified

  • A first home above AED 5 millionup to 70% of the price

    as of 29 October 2026 · Central Bank of the UAE · verified

  • A second or investment homeup to 60% of the price

    as of 29 October 2026 · Central Bank of the UAE · verified

  • Off-plan propertyup to 50% of the price

    as of 29 October 2026 · Central Bank of the UAE · verified

  • Loan termup to 25 years

    repayments on all loans no more than 50% of income

    as of 29 October 2026 · Central Bank of the UAE · verified

  • Non-residents are lent, in practice50% to 60% of the price

    Mashreq: 60% for a loan up to AED 5 million, 50% above (broker summary)

    27 August 2026 · Mortgease · estimate

  • Mashreq, non-resident mortgage: monthly incomefrom AED 15,000

    or an average account balance from AED 25,000; term up to 25 years, loan up to AED 15 million

    as of 9 November 2026 · Mashreq · estimate

  • Fixed rates for residents, FAB for 1 to 3 years (broker summary)from 3.99%

    HSBC 2 years 4.19%, Emirates NBD 2 years 4.19%; banks do not publish separate non-resident rates

    8 October 2026 · Mortgease · estimate

Residence visa through property

  • 10-year golden visa: property worthfrom AED 2,000,000

    including off-plan property from an approved developer and property bought with a mortgage from an approved bank

    as of 10 September 2026 · ICP (Federal Authority for Identity, Citizenship, Customs and Port Security) · verified

  • Two-year property investor visa: the AED 750,000 minimum for a sole owner has been removed (Cube centre at the Land Department)

    29 April 2026 · Khaleej Times · press

  • With joint ownership, each owner's share for the two-year visafrom AED 400,000

    29 April 2026 · Gulf News · press

Taxes and letting rules (not tax advice)

  • Personal income tax: rent, sale of an apartment, interest, dividends0%

    as of 9 September 2026 · PwC Tax Summaries, UAE · estimate · UAE Cabinet Decision No. 49 of 2023 · verified

  • There is no capital gains tax; no separate annual property tax apart from the municipality fee on the rental value

    as of 9 September 2026 · PwC Tax Summaries, UAE · estimate

  • Dubai municipality housing fee: the tenant pays via the DEWA bill; for an empty or owner-occupied home the owner pays5% of the annual rent

    16 June 2026 · Betterhomes · estimate · PwC Tax Summaries, UAE · estimate

  • Rent increase on renewal: by the RERA index, depending on how far the rent is below the average (Decree 43/2013)0% to 20%

    law of 18 December 2013 · Dubai Decree No. 43 of 2013 · verified

  • Notice to the tenant of a change in the contract terms90 days

    as of 29 October 2026 · Dubai Land Department · verified

  • Eviction at the end of the contract: only on the four grounds in the law, notice via a notary or registered mail12 months

    law of 1 December 2008 · Dubai Law No. 33 of 2008 · verified

  • The lease is registered with RERA (the Ejari system)

    law of 1 December 2008 · Dubai Law No. 33 of 2008 · verified

  • Tenant's security deposit in practice: unfurnished and furnished5% and 10% of the annual rent

    16 October 2026 · Bayut · estimate

  • Rental Dispute Centre fee for a claim3.5% of the annual rent

    28 July 2020 · Al Tamimi & Company · estimate

  • Short-term letting: a DET holiday home permit is required; an individual may hold permits at one timeup to 8 permits

    as of 9 November 2026 · Dubai Department of Economy and Tourism (DET) · verified

  • Tourism Dirham charged to the guest: standard and deluxe categoriesAED 10 and 15 per bedroom a night

    as of 9 November 2026 · Dubai Department of Economy and Tourism (DET) · verified

  • Holiday home permit per bedroom a year, no more than AED 1,200 per home (Executive Council Resolution 49/2014)AED 300

    law of 7 December 2014 · Dubai Executive Council Resolution No. 49 of 2014 · verified

  • Abu Dhabi: tourism fee on holiday homes6%

    28 March 2022 · Abu Dhabi Department of Culture and Tourism (DCT) · verified

We calculate your own country’s tax in the cabinet

Double tax treaties

  • Russia: the new treaty applies, source-country rates no higher than 10%

    since 1 January 2026 · Interfax · press

  • Georgia: under the text, only a UAE national counts as a UAE resident (Art. 5)

    since 28 April 2011 · Ministry of Finance of Georgia · verified · Ministry of Finance of Georgia (treaty text) · verified

  • Kazakhstan

    since 27 November 2013 · Orbitax · estimate

  • Israel

    since 29 December 2021 · Orbitax · estimate

  • Belarus: protocol to the treaty

    since 1 May 2020 · Orbitax · estimate

  • Ukraine and Armenia: treaties in force

    as of 9 September 2026 · PwC Tax Summaries, UAE · estimate

  • France: convention signed in Abu Dhabi

    19 July 1989 · UN Treaty Series · verified

  • Germany: no treaty, the previous one expired on 31 December 2021

    16 February 2022 · Crowe Germany · estimate

The UAE has no personal income tax, so the treaties matter for the tax in your country of residence.

We calculate your own country’s tax in the cabinet

Money and risks

One-year deposits

  • RAKBANK Fixed Deposit Plus, in dirhams, 12 to 18 months4.57%

    minimum AED 15,000

    9 November 2026 · RAKBANK · verified

  • FAB, in dirhams, 12 months, up to AED 1 million4.15%

    9 November 2026 · FAB (First Abu Dhabi Bank) · verified

  • Emirates NBD, in dirhams, 12 months (aggregator data)2.85%

    3 November 2026 · StashAway · estimate

  • RAKBANK Fixed Deposit Plus, in dollars, 12 to 18 months4.35%

    minimum $5,000

    9 November 2026 · RAKBANK · verified

  • FAB, in dollars, 12 months2.90%

    9 November 2026 · FAB (First Abu Dhabi Bank) · verified

Current rates are updated in the calculator.

Crises

  • The 2008 crisis: the Colliers price index fell from its peak by50%

    Q3 2008 to Q4 2010 · Global Property Guide (Colliers International data) · estimate

  • 13 years later, in October 2021, prices were still below the 2008 peak by20%

    and 29% below the 2014 peak

    October 2021 · Knight Frank · estimate

  • The 2014 downturn: the Property Monitor index below the September 2014 peak by27.48%

    November 2019 · Property Monitor · estimate

  • The pandemic: the ValuStrat index below its 2014 level by41%

    Q3 2020 · Zawya (ValuStrat data) · press

  • Recovery: prices above the 2014 peak by24.5%

    Q3 2025 · Knight Frank · estimate

This is the past, not a forecast.

Frequently asked questions

Can a foreigner buy an apartment in the UAE?

Yes, outright, but only in freehold areas. In Dubai they are listed in Regulation 3/2006: Dubai Marina, Palm Jumeirah, Emirates Hills, Jebel Ali and other districts.

law of 7 June 2006 · Dubai Regulation No. 3 of 2006 · verified

What taxes does an apartment owner in Dubai pay?

There is no personal income tax: rent, sale, interest and dividends are not taxed. There is no separate annual property tax. The 5% municipality housing fee on the annual rent is paid by the tenant; if the apartment is empty, the owner pays it.

as of 9 September 2026 · PwC Tax Summaries, UAE · estimate · Betterhomes · estimate

How much does it cost to complete a purchase?

The Land Department fee is 4% of the price, the registration trustee fee is AED 2,100 or 4,200, the title deed is AED 250. The agent usually charges 2% plus 5% VAT. A mortgage is registered for 0.25% of the loan.

as of 14 October 2026 · Dubai Land Department · verified · Bayut · estimate

Do you get a visa for buying an apartment?

Yes. A 10-year golden visa with property from AED 2 million, including off-plan and mortgaged property. The two-year investor visa: the AED 750,000 minimum for a sole owner was removed in April 2026; with joint ownership each share must be from AED 400,000.

as of 10 September 2026 · ICP (Federal Authority for Identity, Citizenship, Customs and Port Security) · verified · Gulf News · press

Will a bank give a non-resident a mortgage?

Under Central Bank rules an expat gets up to 80% on a first home below AED 5 million and up to 60% on an investment home, for up to 25 years. Non-residents are lent 50% to 60% in practice; Mashreq's own page requires an income from AED 15,000 a month.

as of 29 October 2026 · Central Bank of the UAE · verified · Mashreq · estimate

Cities

Calculate an apartment in Dubai

Latest news: United Arab Emirates

All news