A holiday home permit costs AED 300 per bedroom, no more than AED 1,200 a year, and an inspection costs AED 300 (Resolution No. 49/2014); the Tourism Dirham is AED 10 / 15 per occupied room per night (Resolution No. 2/2014). Dubai’s support package of May 21, 2026 exempts properties registered with DET from holiday home permit fees and from the Tourism Dirham; the agency announces the relief period for each measure, and no end date was found.
What this changes in the calculation
These fees may currently be zero; the relief period is not confirmed.
Abu Dhabi Executive Council Resolution No. 49/2018 (Annex 1, item 1) sets the fee for registering a sale at from 1 to 4% of the price or of the municipality’s valuation, if that is higher; unless the parties have agreed otherwise, the fee is split in half.
What this changes in the calculation
By default the buyer pays half of the fee; the whole fee only if the contract shifts it to the buyer.
The AED 750,000 threshold is no longer on the DLD service page: a sole owner applies at any property value, a co-owner’s share must be at least AED 400,000, and the fee is AED 10,212.50. The page does not state a start date. The golden visa is unchanged: from AED 2 million, a mortgaged property with a bank letter.
What this changes in the calculation
Does not affect taxes; the investor visa threshold is now not “from AED 750,000” but “no minimum, co-owner from AED 400,000”.
At the reopening on July 28, 2026 the yield on UAE Ministry of Finance bonds maturing in January 2031 was 4.48%. The UAE central bank rate is 3.90%, unchanged.
The double taxation treaty entered into force on April 28, 2011. Under Article 5(1)(b), a UAE resident is an individual who is a UAE national. Income from property is taxed in the country where it is located (Article 7); dividends and interest only in the country of residence (Articles 11 and 12); tax on gains from selling property in the country where it is located is reduced by 50% (Article 14(1)).
What this changes in the calculation
For an expatriate living in the UAE the treaty does not apply, according to its text; the UAE has no personal income tax, so the Georgian 5% on rent and 5% on a sale within 2 years are final.
The Dubai Land Department charges 4% of the price, a registrar fee of AED 2,100 (price up to AED 500,000) or AED 4,200, mortgage registration at 0.25% of the loan amount, AED 250 for the title deed and AED 4,000 plus VAT for service centre fees. Foreigners buy in freehold areas (Regulation 3/2006 and amendments).
What this changes in the calculation
Purchase costs in Dubai are about 4% of the price plus fixed fees.
Increases on renewal are capped by Decree No. 43 of 2013: if the rent is up to 10% below the index average, no increase is allowed; 11 to 20% below, up to 5%; 21 to 30% below, up to 10%; 31 to 40% below, up to 15%; more than 40% below, up to 20%. Since January 2, 2025 a new “smart” index with the same scale has applied. Changes to terms require 90 days’ notice, and eviction after the end of the contract requires 12 months’ notice through a notary or by registered mail. The tenant pays a municipal fee of 5% of the annual rent through the DEWA bill.
What this changes in the calculation
Rent growth in the model for Dubai is no more than 20% on renewal; the 5% fee is paid by the tenant, and by the owner if the owner lives there or the apartment is empty.
Under Central Bank rules (Circular 31/2013), an expatriate can borrow up to 80% of the value of a first home under AED 5 million and up to 70% above that, up to 60% for a second or investment property and up to 50% for off-plan property; the term is up to 25 years and payments may not exceed 50% of income. The central bank base rate has been 3.9% since September 17, 2026.
What this changes in the calculation
Own funds for an investment apartment must be at least 40% of the price.
On the day of the Fed decision (from 3.75 to 4.00%, unchanged), the UAE central bank left its base rate at 3.9%, in force since September 17, 2026; for the central bank’s lending operations the rate is the base rate plus 0.50 percentage points.
Under Cabinet Decision No. 65 of 2022 (Article 8), a golden visa is granted to the owner of property worth AED 2 million or more, including off-plan property from an approved developer and property bought with a mortgage from an approved bank. According to the ICP and GDRFAD pages (September and October 2026), the visa is for 10 years.
What this changes in the calculation
The yield does not change; the visa requires an apartment from AED 2 million.
There is no personal income tax at either federal or emirate level; withholding tax on interest and dividends is 0%. Under Cabinet Decision No. 49 of 2023, an individual’s income from personal investments and from letting and selling property in the UAE without a licence is not counted as turnover for corporate tax. There is no property tax, no capital gains tax and no currency control.