Can foreigners buy property in Dubai?
Yes, a foreigner of any nationality can buy property in Dubai and own it freehold, in the areas the law names.
The law calls these places designated areas, and they include most of the well-known communities. Outside them, only UAE and Gulf (GCC) nationals and their companies can own. The buyer must be 18, a foreign company needs an approved UAE vehicle, and the Dubai Land Department (DLD) registers every title.
A regional war began on 28 February 2026. The law did not change because of it. Sales fell from March 2026, and the risk of delays, buyer defaults and cancelled projects is higher than in 2023 to 2025.
This page covers the law: who can own, what the buyer owns, tax, inheritance and what goes wrong. For the steps and the costs of a purchase, read how to buy property in Dubai. For residency through property, read the UAE golden visa guide.
Sources: Regulation No. 3 of 2006, Dubai Legislation Portal (2006); Federal Decree-Law No. 25 of 2025, UAE Legislation (in force 1 Jun 2026); DLD, Property Sale Registration (read 11 Oct 2026); Dubai Department of Finance, transactions exceed AED 917 billion in 2025 (Jan 2026); Alvarez & Marsal, UAE real estate tax considerations (Dec 2025)
Who can buy property in Dubai: can a foreigner, a tourist or a US citizen buy a house or a flat?
Any adult of any nationality, resident or not, can buy a house, a flat or a villa in a designated area.
Law 7 of 2006 (Article 4) and Regulation 3 of 2006 set the rule. The test is the place of the property. The nationality and the residence of the buyer do not matter inside a designated area.
| Buyer | Where | What rights |
|---|---|---|
| UAE and GCC nationals | Anywhere in Dubai | Freehold, usufruct, musataha and leases |
| Companies wholly owned by UAE or GCC nationals | Anywhere in Dubai | Same as nationals |
| Public joint stock companies listed in the UAE or GCC | Anywhere in Dubai (DLD practice) | Same as nationals |
| Foreign individuals of any nationality, resident or not | Designated areas only | Freehold, or usufruct or lease of up to 99 years |
| Mainland company with any foreign shareholder | Designated areas only | Same as a foreign individual |
| Dubai free zone company | Designated areas only, and only if DLD approves the free zone | Freehold and the other rights |
| Offshore company: JAFZA Offshore or RAK ICC | Designated areas only | Freehold and the other rights |
| Foreign company (BVI, Cayman, UK Ltd and similar) | Cannot register title directly | Must hold through an approved UAE vehicle |
| Foreign trust or fund | Cannot own in its own name | Must use a DIFC or ADGM foundation, or an approved company |
| Any buyer of property inside DIFC | No nationality limit | DIFC has its own real property law and its own register |
Can a US citizen buy a house or an apartment in Dubai?
Yes. A US citizen buys under the same rules as every other foreigner. The same is true for British, Indian, European and all other passport holders. The property must be in a designated area.
Tourists and buyers with no residency
Tourists and non-residents can buy. Regulation 3 of 2006 sets an area test and no residency test. A passport is enough. The law asks for no visa, no Emirates ID and no UAE bank account.
Two practical limits apply to non-residents:
- The fully online "Digital Sale" on the Dubai Now app needs an Emirates ID and UAE Pass. A buyer without them completes the transfer at a DLD trustee office.
- Banks lend less to non-residents than to residents.
DLD lists more conditions for the online route. The property must be free of mortgage. It must be a subdivided unit, such as a flat, an office or a townhouse, in a freehold area. The money passes through a DLD-approved escrow account, and DLD issues the title at once.
Minimum age
The minimum age is 18 Gregorian years since 1 June 2026. The new Civil Transactions Law (Federal Decree-Law 25 of 2025) set this age. Until 31 May 2026 the age of majority was 21 lunar years. DLD's first-time buyer page and the DIFC Wills service both use 18.
A minor can be registered as owner through a guardian. The research could not verify the rule that a court must approve a later sale.
Companies and free zones
A company can buy, but only some kinds of company can go on the title. DLD does not publish its list of accepted free zones, and its policy changes. The law firm Al Tamimi says so in plain terms.
- Confirmed by law firms or by signed agreements: JAFZA, including JAFZA Offshore; DIFC, under an agreement with DLD of May 2017; and RAK ICC, under an agreement with DLD.
- Reported by company-formation agents only: DMCC, Dubai South, Dubai Silicon Oasis, DAFZA, the TECOM zones, ADGM and Masdar City. Agents reported a Masdar City agreement in July 2025. Treat each of these as a marketing claim until DLD confirms it for your case.
- Sources disagree: one agent says that only JAFZA Offshore can hold freehold directly.
Ask DLD or a trustee office in writing before you set up a company to hold property.
A company buyer normally gives these documents. The list comes from a marketing source, but it is standard.
- Trade licence or certificate of incorporation
- Memorandum of the company
- Board resolution to buy
- Passports of the shareholders
- Declaration of the ultimate beneficial owner (UBO)
- For an offshore company: a legal opinion or good-standing letter, and a no-objection letter from the registry
Trusts and foundations
A trust is not a legal person, so DLD will not put a foreign trust on the title. DIFC and ADGM foundations are legal persons. Buyers use them to hold Dubai property under the agreement between DLD and DIFC. RAK ICC also registers foundations.
Joint owners
Two or more people can own one property. A person and a company can also own together. DLD registers each owner with a stated undivided share on one title deed. All owners must sign a sale.
There is no automatic right of survivorship. When a co-owner dies, the share passes under the inheritance rules. It does not pass to the other owner. See inheritance.
Under the first-time buyer programme, a joint purchase qualifies only if every buyer qualifies.
Sources: Al Tamimi & Company, who can own real estate in Dubai and where (Oct 2017, updated 2020); Regulation No. 3 of 2006, Dubai Legislation Portal (2006); DLD, First Time Home Buyer overview (read 11 Oct 2026); ICLG Private Client, foundations in the UAE (read 11 Oct 2026); MS, RAK ICC and DLD agreement (24 Sep 2025)
Dubai freehold property, leasehold, and what happens to your property after 99 years
Freehold has no end date, while a lease or usufruct of up to 99 years returns to the owner afterwards.
A foreigner can hold four kinds of right in Dubai. The advert does not always say which one a unit carries.
| Right | Plain meaning | Term | At the end |
|---|---|---|---|
| Freehold | You own the unit outright, with a share of the land and common parts. It is on the Property Register. You can sell it, mortgage it, lease it and leave it in a will. | No end | Not applicable |
| Long lease (leasehold) | A right to occupy and use the property. A long lease is registered at DLD. The research could not verify that the threshold is 10 years. | Up to 99 years for foreigners | The property reverts to the freeholder. The law gives no right to renew. |
| Usufruct | A right to use another person's property and to take its income. | Up to 99 years for foreigners | The right ends and the property returns to the owner. |
| Musataha | A right to build on another person's land and to own the building for the term. | 50 years in most cases | The land owner takes approved buildings without payment, unless the contract says otherwise. |
What happens to your property in Dubai after 99 years?
A freehold owner is not affected, because freehold has no term. A 99-year lease reverts to the freeholder at the end, and the law gives no right to renew. There is no Dubai test case yet. The oldest 99-year leases date from the early 2000s.
A usufruct also ends, and the property returns to the owner. Check the contract to see if heirs can take the remaining term. The research could not verify this point, and it found no Dubai case law on it.
Musataha after 1 June 2026
The federal cap of 50 years was removed on 1 June 2026. Limits set by Dubai and Abu Dhabi still apply, so the term is 50 years in most cases. A musataha must be in a registered contract. Unregistered dealings are void.
Freehold areas in Dubai
Regulation 3 of 2006 lists areas by plot number. It does not use brand names. The areas in the regulation are:
- Umm Hurair 2
- Al Barsha South 2 and 3
- Emirates Hills 1, 2 and 3
- Jebel Ali
- Al Jaddaf
- The World
- Ras Al Khor
- Al Rowyah
- Sheikh Zayed Road (plots 118 and 147)
- Al Sufouh 1 and 2
- Al Quoz 3, and Al Quoz Industrial 2 and 3
- Mirdif (plots 143 and 144)
- Dubai Marina
- Palm Jebel Ali
- Palm Jumeirah
- Nad Al Sheba
- Warsan 1
Later decrees added plots. One industry post counts 67 designated areas in 2026, but the research could not verify that number.
The main communities inside the designated areas, from the Al Tamimi list:
- Palm Jumeirah
- Downtown Dubai and Burj Khalifa, and Old Town
- Business Bay (see every tower in Business Bay)
- Dubai Marina, JBR and JLT
- Emirates Hills, The Springs, The Meadows and The Lakes
- Arabian Ranches
- Jumeirah Islands
- Jumeirah Village (JVC and JVT)
- Discovery Gardens and International City
- Dubai Sports City and Motor City
- Dubai Investments Park
- Falcon City
- The World
Communities added later. The research did not check these against the decrees:
- Dubai Hills Estate
- MBR City and Meydan
- Sobha Hartland
- Dubai Creek Harbour
- Dubai South
- Damac Hills
- Town Square
- Al Furjan
- Jumeirah Golf Estates
- Dubai Silicon Oasis
- Bluewaters
- Dubai Islands
- Dubai Maritime City
- Tilal Al Ghaf
These places are mostly not freehold for foreigners: old Deira and Bur Dubai, Karama and Satwa. The same is true for most villa districts of Jumeirah and Umm Suqeim. It is also true for most of Mirdif, Al Qusais, and Al Barsha 1 to 3.
The map of towers shows where the buildings on this site stand.
2025: Sheikh Zayed Road and Al Jaddaf became open to freehold
On 19 January 2025 DLD allowed owners of private plots in two areas to convert to freehold. The decision covers 457 plots in total.
- 128 plots on Sheikh Zayed Road, from the Trade Centre Roundabout to the Water Canal
- 329 plots in Al Jaddaf
After conversion, a buyer of any nationality can own. The plot owner applies through Dubai REST, and DLD values the land. The owner pays 30% of the valuation, based on gross floor area. DLD then issues a freehold title and a map.
Sources: Regulation No. 3 of 2006, Dubai Legislation Portal (2006); Al Tamimi & Company, who can own real estate in Dubai and where (Oct 2017, updated 2020); Dentons, the new UAE Civil Code and real estate (7 Jul 2026); DLD, freehold conversion on Sheikh Zayed Road and Al Jaddaf (19 Jan 2025)
Real estate law in Dubai: the property laws a buyer meets
About a dozen Dubai laws protect a buyer, and the main ones cover registration, escrow, off-plan sales and shared buildings.
Each row below gives one law and what it does for a buyer.
| Law | What it does for a buyer |
|---|---|
| Law 7 of 2006 (Real Property Registration) | Title exists only when DLD registers it. An unregistered sale gives a contract claim and no ownership. Article 4 sets who can own where. |
| Regulation 3 of 2006 | Lists the plots open to buyers who are not UAE or GCC nationals. |
| Law 8 of 2007 (escrow) | Every off-plan project has its own escrow account at an approved bank. All buyer money and project loans go in. Money comes out only against construction stages, checked by the escrow agent's engineer. 5% is held for one year after completion. The developer's creditors cannot seize the account. The developer needs DLD approval before advertising. Diverting money carries prison, a fine of at least AED 100,000, or both. DLD can strike off a developer that has not started building within six months of the sales permit. |
| Law 13 of 2008 (Interim Register), amended by Law 9 of 2009, Law 19 of 2017 and Law 19 of 2020 | Every off-plan sale must be recorded on the Interim Register, known as the Oqood system. An unrecorded off-plan sale is void. Article 11 sets what happens when a buyer defaults. |
| Executive Council Resolution 6 of 2010 | The rules that apply Law 13. It covers handover and when a buyer can ask a court to cancel (Article 20). It also covers refunds from escrow, and from the developer if escrow is short (Article 26). |
| Law 6 of 2019 (jointly owned property) | Service charges need RERA approval through the Mollak system before billing. Owners cannot refuse approved charges (Article 28). An unpaid unit can be sold at auction (Article 31). Owners committees replaced owners associations. The developer must fix structural defects for 10 years, and defective installations for 1 year (Article 40). |
| Law 26 of 2007 and Law 33 of 2008 (landlord and tenant) | Leases are registered in Ejari. A buyer takes the property with the sitting tenant. A landlord who wants the home for own use or for sale must give 12 months' notice. The notice goes through a notary or by registered post. A rent change needs 90 days' notice before renewal. These details come from standard texts, so check the wording. |
| Decree 43 of 2013 (rent increases) | Caps the rise at renewal. The cap depends on how far the rent is below the index. Up to 10% below: no rise. 11% to 20% below: 5%. 21% to 30% below: 10%. 31% to 40% below: 15%. Over 40% below: 20%. Since January 2025 the benchmark is DLD's Smart Rental Index, which rates each building. |
| Law 14 of 2008 (mortgages) | A mortgage is valid only when registered at DLD. The lender must be a bank or finance company licensed by the Central Bank. On default the lender gives 30 days' notice through the notary. The lender then asks the execution judge for a sale at public auction. This is the standard reading and was not verified in this research. |
| By-law 85 of 2006 (brokers) | Only a broker on the RERA register with a valid card may act. An unregistered broker has no right to commission. Commission is a matter of contract. The usual 2% is market custom and is not set by law. |
| RERA advertising rules (Trakheesi) | Every advert needs a Trakheesi permit. Since April 2023 the advert carries a QR code that links to the DLD record. Brokers must use registered phone numbers. A DLD circular of 19 March 2025 restated the rules for off-plan marketing. |
| Decree 26 of 2013 | Created the Rental Disputes Centre. |
| Decree 33 of 2020 | Created the Special Tribunal for unfinished and cancelled projects. |
RERA is the Real Estate Regulatory Agency. It is the part of DLD that registers projects, brokers and service charges.
Sources: DLD, Rules and Regulations (read 11 Oct 2026); Law No. 8 of 2007 (escrow), Dubai Legislation Portal (2007); Law No. 6 of 2019 (jointly owned property), Dubai Legislation Portal (2019); Supreme Legislation Committee, explanatory notes on Article 11 (2018); Legal 500, rent increases in Dubai (2026)
Real estate laws in Dubai: what changed from 2024 to 2026
The main changes for buyers are the freehold conversion of January 2025 and the new federal Civil Code of 1 June 2026.
- 23 February 2024. The UAE was removed from the FATF grey list.
- January 2025. The Smart Rental Index replaced the old RERA rent calculator.
- 19 January 2025. DLD opened freehold conversion for plots on Sheikh Zayed Road and in Al Jaddaf.
- 19 March 2025. DLD's tokenisation pilot started. DLD also issued a circular on the marketing of off-plan projects.
- 25 May 2025. The first tokenised property sold on Prypco Mint, which holds a VARA licence. 224 investors funded it in a day. DLD issues a "Property Token Ownership Certificate". The minimum was AED 2,000. This is a company source.
- July 2025. DLD and the Department of Economy and Tourism (DET) launched the First-Time Home Buyer programme.
- 2025. Law 7 of 2025 on contracting activities set rules for the registration and classification of contractors.
- 2025. Federal Decree-Law 10 of 2025 became the new law against money laundering. Cabinet Resolution 134 of 2025 holds its regulations.
- Late 2025. "Digital Sale" arrived on the Dubai Now app. A resale can be completed online with UAE Pass.
- 8 January 2026. DLD issued a circular on compliance with the escrow law. The research did not read the text, so its content is not verified.
- February 2026. Tokenisation Phase 2 began, with controlled resale of about 7.8 million tokens. This comes from a secondary source.
- 26 to 27 February 2026. DLD circular 02-2026 set rules on contacting owners and banned cold calling. The penalty is AED 50,000 and suspension of the broker.
- 27 February 2026, in force 26 August 2026. Law 4 of 2026 on shared housing. It requires a permit, sets occupancy limits and requires registration at DLD. Reports put fines at up to AED 1 million.
- 2026, reported. Sale proceeds must go to the registered owner's own account. They cannot go to an attorney or a relative. Vague "management" powers of attorney are rejected. Only an agency blog reports this rule, so it is not verified.
- 1 June 2026. The new federal Civil Code came into force. Adulthood starts at 18. Parties must negotiate in good faith and disclose decisive facts, which affects reservation forms and MOUs. Claims for latent defects run for 1 year, up from 6 months. Ambiguous standard terms are not read against the party who had to accept them. A musataha must be registered.
- June 2026. Flexi Rent started. Tenants can pay rent monthly or quarterly through partner managers.
- 28 September 2026. DLD published the Dubai Real Estate Valuation Guide.
First-Time Home Buyer programme: current terms
These are the terms on the DLD page as of October 2026.
- The buyer is a UAE resident of any nationality.
- The buyer is 18 or over.
- The buyer owns no freehold residential property in Dubai.
- The property costs under AED 5 million.
The benefits are priority access to launches and preferential prices at some developers. The buyer can also pay the DLD fee by interest-free card instalments and get better mortgage terms. The discount is not fixed by any rule. It is whatever the developer offers.
Registration on Dubai REST is free, and the buyer gets a QR code. The buyer can use one developer and one bank only. The status is used up after one purchase.
The DLD page lists 21 developers: Emaar, Nakheel, Damac, Meraas, Dubai Properties, Azizi, Binghatti, Danube, Ellington, Majid Al Futtaim and Wasl. The others are Arada, Samana, Reportage, Beyond, Palma, Sky View, Qube, Manam, IRTH and 4Direction.
It lists 5 banks: Emirates NBD, Emirates Islamic, Dubai Islamic Bank, Mashreq and Commercial Bank of Dubai.
DET said on 8 June 2026 that nine developers had joined, which makes 22 participants. It said sales had passed AED 5 billion. Secondary reports give a figure of over 3,200 buyers.
Sources: DLD, Rules and Regulations (read 11 Oct 2026); DLD, freehold conversion on Sheikh Zayed Road and Al Jaddaf (19 Jan 2025); DLD, First Time Home Buyer overview (read 11 Oct 2026); Dubai DET, First-Time Home Buyer programme sales (8 Jun 2026); Dentons, the new UAE Civil Code and real estate (7 Jul 2026)
Buying off plan property in Dubai: how the law protects a buyer
The law protects an off-plan buyer through project registration, a separate escrow account for each project and registration of each sale.
Off plan means that the buyer pays for a home before it is built. Foreigners can buy off-plan properties in the designated areas under the same rules as ready homes.
The protections in law
- The project is registered with RERA.
- Each project has its own escrow account.
- Each sale is registered in Oqood, the Interim Register.
- The bank releases money only against building milestones.
- 5% of the money is held for one year after completion.
- The buyer gets a refund if RERA cancels the project.
- Defect cover runs for 1 year on installations and 10 years on structure.
How to check a project on Dubai REST
Use the Dubai REST app or dubailand.gov.ae for each check.
- Project status. Look up the project number, the developer, the inspected completion percentage and the expected completion date.
- Escrow account. The app shows the bank and the account number for the project. It must match the account in your sale contract (SPA). Never pay a developer's general account, an agent or a "sister company".
- Developer. Check the developer's registration and licence.
- Advert. Scan the Trakheesi QR code on the advert.
- Broker. Check the broker's RERA card in Dubai REST.
- Oqood certificate. After your first payment, ask for the interim registration certificate in your name.
Delays
The SPA sets an anticipated completion date. It usually adds a grace period of 6 to 12 months. The grace period is a contract term and does not come from the law.
After that date, a buyer can claim compensation or ask a court to cancel the contract. The basis is the Civil Code and Article 20 of Resolution 6 of 2010. The developer can plead force majeure and must prove it.
RERA can fine or suspend the developer. Complaints go through DLD's violation system.
The war that began on 28 February 2026 makes force majeure pleas more likely. The new Civil Code also widened the rules on force majeure and hardship.
Cancelled projects
RERA issues a reasoned decision to cancel. An auditor then checks the escrow account, and refunds come from escrow. If escrow is short, the developer must pay the balance under Article 26 of Resolution 6 of 2010.
The tribunal
Disputes and liquidation go to the Special Tribunal for Unfinished and Cancelled Real Estate Projects. Decree 33 of 2020 created it as successor to a 2013 committee.
- It has exclusive jurisdiction. Dubai Courts and DIFC Courts must transfer such cases to it.
- It can hand a stalled project to a new developer.
- Its decisions are final, with no ordinary appeal.
After the 2008 crash RERA cancelled 217 registered projects in about two years. It had reviewed roughly 450 (Reuters, June 2011). Many buyers recovered only part of their money, because those projects came before the escrow law or ignored it.
The research found no published count of cancelled projects or tribunal refunds for 2020 to 2026. This figure is not verified and remains a gap.
What the developer may keep if the buyer defaults
Article 11 of Law 13 of 2008, as amended, sets the process.
- The developer notifies DLD. The developer cannot cancel alone.
- DLD gives the buyer notice. DLD tries to mediate during this period.
- DLD issues a certificate. If the buyer still does not pay, the certificate states the unit's completion percentage.
- The developer acts. The developer may then act without going to court.
| Unit completion | What the developer may do |
|---|---|
| Over 80% | Keep the contract, keep all money paid and sue for the rest. Or ask DLD to auction the unit. Or cancel and keep up to 40% of the unit price. |
| 60% to 80% | Cancel and keep up to 40% of the unit price. |
| Under 60%, work started | Cancel and keep up to 25% of the unit price. |
| Not started, for reasons outside the developer's control | Cancel and keep up to 30% of the amounts paid. |
Buyers often miss three things.
- The 25% and the 40% apply to the full unit price. They do not apply to the amount the buyer has paid. Take a flat of AED 2 million that is 50% built. A buyer who has paid AED 600,000 can lose AED 500,000.
- The developer must refund any excess within one year of cancellation, or within 60 days of resale. The earlier date applies.
- The rules are public order and apply to old contracts. A buyer can still go to court if the developer abuses the procedure.
If RERA cancels the project, the developer must refund everything.
Sources: Law No. 8 of 2007 (escrow), Dubai Legislation Portal (2007); Supreme Legislation Committee, explanatory notes on Article 11 (2018); Decree No. 33 of 2020 (Special Tribunal), Dubai Legislation Portal (2020); Al Tamimi, cancelled real estate projects and Article 26 (read 11 Oct 2026); Reuters, Dubai cancelled over 200 property projects (June 2011)
Property disputes in Dubai: RERA, the Rental Dispute Center and the courts
The place to go depends on the dispute: RERA for conduct, the Rental Disputes Centre for rent, and Dubai Courts for sale contracts.
Several figures below are not verified. The table marks each one.
| Dispute | Where to go | Cost | Time |
|---|---|---|---|
| Broker conduct, misleading advert, developer breach of the rules | RERA or DLD complaint, through Dubai REST | Free or a small fee | Weeks (not verified) |
| Rent, eviction, service charges and jointly owned property claims | Rental Disputes Centre (RDC) | 3.5% of annual rent. Minimum AED 500, maximum AED 20,000. Money claims: maximum AED 15,000. | First hearing at least 7 days after payment. Appeal within 15 days. Claims under AED 100,000 are final, except evictions. |
| Sale contract, off-plan delay, title, damages | Dubai Courts, real estate circuits, in Arabic | About 6% of the claim, capped at AED 20,000 to AED 40,000 for each level. One secondary source gives this figure, and it is not verified. Lawyer and expert fees are extra. | First instance: 9 to 18 months if no expert is appointed (Al Tamimi, older article). Appeal within 30 days. Cassation within 30 days. |
| Unfinished or cancelled project | Special Tribunal (Decree 33 of 2020) | Not verified | The decision is final, with no appeal. |
| Property inside DIFC, or parties who opted in by written agreement | DIFC Courts, in English, under common law | A percentage scale. There is a small claims track. | Months (not verified) |
| SPA with an arbitration clause | DIAC arbitration | Higher than the courts | 6 to 12 months (not verified) |
Keep the SPA, every payment receipt and every written notice. Each of these routes decides on documents.
Sources: Rental Disputes Centre, FAQ (read 11 Oct 2026); Lexology, guide to the Rental Dispute Center Dubai (2026); Charles Russell Speechlys, Dubai's onshore courts (2026); Al Tamimi, overview of UAE court procedure (read 11 Oct 2026); Decree No. 33 of 2020 (Special Tribunal), Dubai Legislation Portal (2020)
What happens to your property in Dubai when you die? Inheritance and wills
Without a registered will, a court applies the default inheritance rules, and the title cannot move until it issues a succession order.
The default rules
- Muslims. Dubai Courts apply Sharia shares.
- Non-Muslims with no will. Federal Decree-Law 41 of 2022 applies. It has been in force since 1 February 2023. Half goes to the surviving spouse. Half goes to the children in equal shares, whatever their sex. An heir can ask the court to apply the home law of the deceased. These shares follow the standard reading of Article 11, so confirm them with a lawyer.
- Without a will. Bank accounts are frozen. The title cannot move until a court issues a succession order.
Will options for non-Muslims, with costs
| Registry | Fee, as of October 2026 | Notes |
|---|---|---|
| DIFC Courts Wills Service | Full will: AED 10,000. Mirror pair: AED 15,000. Property will for up to 5 UAE properties: AED 7,500 single, AED 10,000 mirror. | Age 18 or over. Never Muslim. No UAE residence needed. Signed by video in about 20 minutes. A change costs AED 550. The probate grant is a flat USD 1,500 and usually issues in a few weeks. |
| Dubai Courts (Law 15 of 2017, through the notary) | Sources disagree. One gives AED 2,500 single and AED 5,000 mirror (Legal Inz, August 2026). Another gives AED 950 (Kanoony). Neither is verified at Dubai Courts. | The will is in Arabic or bilingual. |
| Abu Dhabi Judicial Department (ADJD) civil will | AED 950 (official) | The cheapest option. Firms sell it widely for assets across the UAE. Its enforcement on a Dubai title is less tested, and this point is not verified. |
Firms with a published price
- Kanoony. Drafting costs AED 6,500 for a single will and AED 8,500 for mirror wills. The registry fee is extra.
- Juriszone. A DIFC property will for a couple (mirror) costs AED 5,500 in professional fees. The registry fee adds AED 10,000. The total is AED 15,500.
- Legal Inz, Just Wills and James Berry & Associates also offer the service. Their prices are not verified.
The other route: a company or a foundation
Some owners hold the property through a DIFC, ADGM or RAK ICC foundation or company. On death the shares or the by-laws pass, and the title stays in place. This route has set-up and running costs, and corporate tax can apply.
Sources: DIFC Courts, Wills FAQ (read 11 Oct 2026); Abu Dhabi Judicial Department, Civil Family Court (read 11 Oct 2026); Legal Inz, cost of making a will in Dubai (31 Aug 2026); Kanoony, cost to register a will in Dubai (2026); Juriszone, DIFC wills for non-Muslims (2026)
Property tax in Dubai: what a buyer pays in Dubai and at home
Dubai charges no annual property tax, no personal income tax on rent and no capital gains tax on individuals.
Tax and fees in Dubai
- DLD transfer fee: 4% of the price. DLD's own wording splits it into 2% for the seller and 2% for the buyer. In practice the buyer usually pays all 4%. Off-plan registration also costs 4%.
- Housing fee on the DEWA bill. A tenant pays 5% of the annual rent, charged monthly. For an owner who lives in the home, sources differ. Engel & Völkers says 5% of the estimated rental value. A commonly quoted figure is 0.5% of the property value. Take a flat worth AED 2 million with a rent of AED 120,000. The two methods give about AED 6,000 to AED 10,000 a year. Check your first bill.
- VAT at 5% on commercial property. Offices, shops, hotel apartments and serviced apartments carry 5% VAT on sale and on rent.
- VAT on homes. The first sale within three years of completion is zero-rated. Later sales and residential rents are exempt. A home buyer pays no VAT on the price. The buyer pays 5% VAT on agent commission, trustee fees and conveyancing fees.
DLD lists these fees for the online route on Dubai Now, as of October 2026:
| Item | Fee |
|---|---|
| Transfer fee | 4% |
| Title deed | AED 250 |
| Map | AED 250 |
| Knowledge and innovation fees | AED 60 |
| Partner fee, price of AED 500,000 or more | AED 1,000 plus VAT |
| Partner fee, price under AED 500,000 | AED 500 |
Corporate tax
Corporate tax is 9% on profit above AED 375,000. It has applied since June 2023.
- An individual. Income from "real estate investment" is outside corporate tax if the activity needs no licence. The rule is in Cabinet Decision 49 of 2023, Article 2(2).
- Holiday lets. Short-term letting needs a licence, so advisers treat it as a business. Tax applies only if the individual's business turnover passes AED 1 million a year. The threshold comes from the same decision. Confirm it with an adviser.
- A UAE company. A UAE company that holds property pays 9%.
- A foreign company. A foreign company that earns rent or gains from UAE real estate has a taxable nexus and must register. The rule was Cabinet Decision 56 of 2023. Cabinet Decision 35 of 2025 replaced it for tax periods from 1 January 2025.
- A free zone company. Rent from residential or mainland property is not "qualifying income", so the rate is 9%. This point is not verified against the latest FTA guide.
Tax at home for UK, US, Indian and EU buyers
The UAE charges no tax that a buyer can credit at home. The home country therefore usually taxes rent and gains in full.
| Tax residence of the buyer | Rent | Gain on sale | Other |
|---|---|---|---|
| UK | Taxed on worldwide income, at up to 45% | Capital gains tax of up to 24% on residential property | Check at home |
| USA (citizens, wherever they live) | Taxed on worldwide income | Taxed. Check the rate at home. | Check at home |
| India (resident) | Taxed at slab rates | Taxed. Check the rate at home. | Money leaves under the Liberalised Remittance Scheme (LRS): USD 250,000 for each person each year. Remittances above INR 10 lakh carry 20% tax collected at source (TCS), credited against tax. The tax return has a foreign asset schedule. |
| India (non-resident Indian living in the UAE) | No Indian tax on Dubai property | None | The days of the residence test matter. |
| EU | Each state differs. Most states tax the worldwide rent of residents. | Varies. Most states tax the gains of residents. | Treaty relief varies. Not verified country by country. |
Check UK inheritance tax and US gains rates, treaty position and bank account reporting with HMRC or the IRS before buying.
Sources: DLD, Property Sale Registration (read 11 Oct 2026); Alvarez & Marsal, UAE real estate tax considerations (Dec 2025); Cabinet Resolution No. 35 of 2025, UAE Legislation (from 1 Jan 2025); Omnia Capital, UK buyers of Dubai property (21 May 2026); Reserve Bank of India, LRS FAQ (read 11 Oct 2026)
Source of funds, cash and crypto: the money rules when you buy property in Dubai
A buyer must prove where the money came from, and any cash from AED 55,000 or any crypto is reported.
Who checks, and what they report
The Ministry of Economy regulates brokers, developers and law firms for anti-money-laundering (AML) rules. They must identify the buyer by passport or Emirates ID. They must keep records for five years.
They must file a Real Estate Activity Report on the goAML system in three cases:
- Cash of AED 55,000 or more pays for all or part of a freehold purchase, in one payment or in several.
- Any part of the price is paid in virtual assets.
- The funds came from converting virtual assets.
A report does not block the purchase. Expect questions on the source of the funds.
Source of funds
The usual proofs are bank statements, sale contracts, payslips and company accounts. Banks and developers can refuse money from third parties. Payment by a third party is the most common reason that a transfer stalls.
Cash
No law bans cash. Any cash from AED 55,000 is reported. DLD transfers run on manager's cheques or on escrow transfer.
Crypto
DLD always records the title and the fees in AED. A buyer must convert crypto through a provider licensed by VARA or the Central Bank before registration. Some developers advertise that they accept crypto. Treat that as a marketing claim.
The law and the trend
The new AML law is Federal Decree-Law 10 of 2025, with Cabinet Resolution 134 of 2025. Penalties sit in Cabinet Resolution 71 of 2024. DLD posted all three on 18 May 2026.
The UAE went on the FATF grey list in March 2022 and came off on 23 February 2024. The EU dropped the UAE from its high-risk list in July 2025. FATF's next evaluation round for the UAE starts in June 2026. Checks are therefore getting stricter.
Sources: UAE Ministry of Economy, records and reports by real estate brokers (7 Jul 2022); DLD, Rules and Regulations (read 11 Oct 2026); Herbert Smith Freehills Kramer, EU removes UAE from high-risk list (30 Jul 2025); DLD, Property Sale Registration (read 11 Oct 2026)
DLD transactions: how many foreigners buy property in Dubai, and what changed after 28 February 2026
Non-residents were 43.4% of Dubai property investors in 2025, and sales in 2026 to date are about a quarter below 2025.
Two series exist. DLD's headline "transactions" include sales, mortgages and gifts. Brokers quote sales only. Do not mix the two.
DLD: all transactions
| Period | Number | Value | Change on a year before |
|---|---|---|---|
| 2024 | 226,000 | AED 761bn | Up 36% by number, up 20% by value |
| 2025 | Over 270,000 | AED 917bn | Up 20% |
| Q1 2026 | 60,303 | AED 252bn | Up 6% by number, up 31% by value |
| H1 2026 | About 112,850 | AED 420bn | A secondary report of DLD data |
Sales only
| Period and series | Number of sales | Value | Off-plan share |
|---|---|---|---|
| 2024, all sales | About 180,900 | AED 522bn | About 60% by number (not verified) |
| 2025, all sales (fam Properties) | 215,736 | AED 686.8bn | 69% by number (149,290 sales). 65% by value (AED 448.1bn). |
| 2025, residential only (Cavendish Maxwell) | Not given | AED 541.5bn | Not given |
| 2025, residential only (Knight Frank) | 205,400 | AED 544.2bn | Not given |
| H1 2026, all sales (broker report) | 86,005 | AED 286.4bn | About 67% by number |
| Q3 2026, residential | 34,000 | AED 72.6bn | 72% by number, 65% by value |
| Q3 2026, off-plan | 23,457 | AED 41.6bn | Not applicable |
| Q3 2026, resale | 10,442 | AED 30.8bn | Not applicable |
| Q3 2026, commercial | 2,789 | AED 18.0bn | Not applicable |
| January to September 2026, residential | 112,580 | AED 292bn | Not given |
H1 2026 sales of AED 286.4bn compare with AED 326.6bn in H1 2025. The broker report behind the H1 2026 figures has totals that do not fully agree with each other.
Residential sales from January to September 2026 were down 27% by value on the same months of 2025. They were down 23% by number.
A second broker series for 2026 to date shows value down 24% and number down 22%. In that series the price per square foot is up 5%. New homes from developers are 71% of sales by number and 66% by value.
See the Dubai price index from 2008 to 2026 and the monthly ranking for the price record.
Resident and non-resident investors
| Measure (DLD) | 2025 | Q1 2026 |
|---|---|---|
| Investors | 193,100 (up 24%) | 48,448 (up 8%) |
| New investors | 129,600 | 29,312 |
| Residents | 56.6% | Not given |
| Non-residents | 43.4% | Not given |
| Investment by women | AED 154bn | Not given |
| Foreign investment | Not given | AED 148.35bn |
Buyers by nationality
DLD publishes no regular full table of buyers by nationality. The research could not verify that none exists for 2025. The figures below are broker data.
- Betterhomes, full year 2025. India first, the UK second, then Pakistan, Italy and UAE nationals. Russians were fourth in an earlier cut. Egyptian buyers rose 150%. Investors were 57% of buyers and end-users 43%.
- Broker mix quoted by Omnia (May 2026), share of foreign purchases in 2025. India about 22%, UK about 17%, China 14%, Saudi Arabia 11% and Russia 9%. The UK was first in the Betterhomes reading for March and April 2026.
- One agency report for Q1 2026. India 20.6%, UK 13.3%, Egypt 12.6%, USA 9.0%, Pakistan 6.9%, Saudi Arabia 5.7% and Australia 5.7%. Then Germany 4.2%, France 3.8% and Canada 3.0%. The source of this split is unclear, so its reliability is low.
The effect of the conflict that began on 28 February 2026
- Goldman Sachs put UAE transaction volumes 37% down on a year before in the first 12 days of March 2026.
- ValuStrat had May 2026 sales down 19% on April, and under half of the level a year before.
- Reidin had May 2026 sales at AED 22.5bn. The month before the war had AED 46.6bn.
- Agents reported cuts in asking prices of 12% to 25% in some segments.
- S&P said on 8 October 2026 that volumes are sharply down and prices only moderately down. Its base case is disruption into 2027, with new supply due in 2027 and 2028.
For a buyer, this means more room to negotiate on price and more risk in off-plan projects. The Investor board lets a buyer test a budget and a deal against current area returns.
Sources: DLD, AED 761 billion in transactions in 2024 (Jan 2025); Dubai Department of Finance, transactions exceed AED 917 billion in 2025 (Jan 2026); DLD, AED 252 billion in Q1 2026 (9 Apr 2026); Zawya and Cavendish Maxwell, Q3 2026 residential sales (6 Oct 2026); Zawya, S&P on the war and the Dubai property market (8 Oct 2026)
Property law in Dubai: the 12 most common legal problems and how to avoid each
Most legal problems come from a wrong title type, money paid outside escrow, an unregistered sale or a missed payment.
Three more problems are frequent:
- The area is smaller than the area sold. Check the variance clause in the SPA.
- The developer blocks resale until 30% to 40% is paid. This is developer policy and does not come from the law.
- Two brokers dispute the commission.
The scorecard shows which investments worked from 2020 to 2026.
Sources: DLD, freehold conversion on Sheikh Zayed Road and Al Jaddaf (19 Jan 2025); Supreme Legislation Committee, explanatory notes on Article 11 (2018); Law No. 6 of 2019 (jointly owned property), Dubai Legislation Portal (2019); DLD, Rules and Regulations (read 11 Oct 2026); UAE Ministry of Economy, records and reports by real estate brokers (7 Jul 2022)
Questions buyers ask about foreign ownership in Dubai
The short answers below come from the same laws and sources as the sections above.
Can a foreigner buy a house in Dubai?
Yes. A foreigner of any nationality can buy a house in a designated area and own it freehold. Outside those areas only UAE and GCC nationals can own.
Can a foreigner buy a flat or an apartment in Dubai?
Yes. Most apartment districts, such as Dubai Marina, Downtown Dubai and Business Bay, are inside the designated areas. Check the title deed type of the unit before paying.
Can foreigners buy a villa in Dubai?
Yes, in designated communities such as Palm Jumeirah, Arabian Ranches and Emirates Hills. Most villa districts of Jumeirah and Umm Suqeim are not open to foreign owners.
Can a US citizen buy an apartment or a house in Dubai?
Yes. A US citizen buys under the same rules as any other foreigner. A passport is enough, and the law asks for no visa.
Can US citizens invest in the UAE through property?
Yes. Dubai property law sets no limit by nationality inside the designated areas. A US citizen stays taxable at home on worldwide income, so check with the IRS.
Can a foreigner have 100% property ownership in Dubai?
Yes. Freehold in a designated area gives full ownership with no local partner. The owner can sell, mortgage, lease and bequeath the property.
Can you own 100% of a property in Dubai as a company?
A foreign company cannot register title directly. It must hold through an approved UAE vehicle, such as a JAFZA Offshore or RAK ICC company.
What happens to your property in Dubai after 99 years?
Freehold has no end. A 99-year lease or usufruct ends and the property returns to the owner. The law gives no right to renew, and no Dubai case has tested this yet.
Can foreigners buy off-plan properties in Dubai?
Yes, in designated areas. Check that the project is registered and pay only into its escrow account. Ask for the Oqood certificate after the first payment.
Do I need a visa or residency to buy property in Dubai?
No. The law asks for no visa, Emirates ID or UAE bank account. The fully online sale on Dubai Now does need an Emirates ID. See the golden visa guide for residency.
How old must a buyer be?
The buyer must be 18 since 1 June 2026. Before that date the age of majority was 21 lunar years.
Is there property tax in Dubai?
There is no annual property tax, no income tax on rent and no capital gains tax for individuals. The buyer pays a DLD transfer fee of 4% of the price.
What is the housing fee in Dubai?
It is a charge on the DEWA bill. A tenant pays 5% of annual rent. For owners, sources differ between 5% of estimated rental value and 0.5% of property value.
What does the Real Estate Regulatory Agency in Dubai do?
RERA registers off-plan projects and brokers, and it approves service charges. It can fine or suspend a developer and can cancel a project. Complaints go through Dubai REST.
What is the Rental Dispute Center in Dubai?
It hears rent, eviction and service-charge claims. The fee is 3.5% of annual rent, with a minimum of AED 500 and a maximum of AED 20,000.
What is Ejari in the UAE?
Ejari is the system that registers leases in Dubai. A buyer takes the property with the sitting tenant, so ask the seller for the Ejari.
What is a property owner's service charge obligation in Dubai?
Under Law 6 of 2019 an owner cannot refuse charges that RERA has approved. An unpaid unit can be sold at auction.
What is a real estate registration trustee office?
It is an office where DLD transfers of ready property take place. Buyer and seller complete the sale there, or online through Dubai Now if both qualify.
Does my spouse get my share if we own jointly?
No. Dubai has no right of survivorship. The share passes under the inheritance rules, so each owner needs a registered will.
Can I buy property in Dubai with cash or crypto?
Cash is legal, but any cash from AED 55,000 is reported. Crypto must be converted to AED through a licensed provider before registration.
Sources: Regulation No. 3 of 2006, Dubai Legislation Portal (2006); Al Tamimi & Company, who can own real estate in Dubai and where (Oct 2017, updated 2020); DLD, Property Sale Registration (read 11 Oct 2026); Rental Disputes Centre, FAQ (read 11 Oct 2026); DIFC Courts, Wills FAQ (read 11 Oct 2026)