Off-planSkyscape Aura by Sobha
From AED 1.96Mby Sobha Realty
Off-planView details
Investment guide
Invest in Dubai property
One guide for investors from the UK, Germany, France and Monaco: rental yields, the buying process, payment plans, costs, residency visas and how your home country taxes Dubai property.
Overview
Why international investors look at Dubai
Foreign buyers can own freehold property in Dubai's designated areas, the UAE does not levy income tax on individuals, and off-plan payments are protected by escrow law. Published gross rental yields in 2026 have mostly sat between about 5.5% and 7% citywide, and property ownership can support a UAE residence visa.
What Dubai does not decide is how your home country taxes you. This guide puts the UAE rules and the position for UK, German, French and Monaco residents on one page, with a link to the official or published source for each point.
It is also a market with cycles: prices and rents can fall, supply varies by community, and off-plan handovers can be delayed. We set out the risks below.
Checked on 12 October 2026. General information only, compiled from the sources cited. Not legal, tax or immigration advice. Fees, visa rules and tax rules change; confirm with the Dubai Land Department, ICP/GDRFA, your bank and a qualified adviser in your home country before acting.
- Freehold ownership
- For foreign buyers in designated areas (Law No. 7 of 2006)
- Dubai Legislation Portal
Rental yields
What Dubai rental yields look like
Published Dubai gross rental yields in 2026 cluster around 5.5-7% citywide, with mid-market apartment communities (e.g. JVC, Arjan, Al Furjan) at the upper end and prime areas (Palm Jumeirah, Downtown, villa communities) lower. All figures are gross (before service charges, maintenance, vacancy and fees), mostly based on advertised asking prices and rents, and differ by source. Net yields are typically lower (Global Property Guide estimates 1.5-2 percentage points).
Figures are reproduced as published by the named source for the stated period. "Projected ROI" figures are gross yield estimates based on advertised prices and rents, not completed transactions. Net returns are lower after service charges, maintenance, management, vacancy and fees, and returns are not guaranteed.
Rental yield calculator
Estimate the yield on a specific property
Gross yields leave out service charges, vacancy and fees. Enter the figures for the property you are considering to see the net picture.
Rental yield calculator
Example figures are pre-filled. Replace them with the figures for the property you are considering.
Your estimate
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- Net yield on total cost
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- Total cost (price + purchase costs)
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Estimates based only on the figures you enter, before mortgage costs and tax. Not a forecast or guarantee of returns. Service charges, rents and occupancy vary by building and season.
Buying process
How the purchase works
The steps are the same whichever country you buy from. A resale (ready) property transfers at a Dubai Land Department trustee office; an off-plan purchase is registered with DLD through Oqood.
Buying a ready (resale) property
Buying off-plan from a developer
Off-plan payment plans
How off-plan payment plans are structured
Each developer sets its own schedule in the Sale and Purchase Agreement. These are the common structures in the market; we confirm the exact plan for any project in writing.
Illustrative arithmetic: a 30/70 plan on AED 2,000,000
- Booking (10%): AED 200,000
- During construction (20%): AED 400,000 in instalments
- On handover (70%): AED 1,400,000, in cash or with a mortgage
- Plus the DLD fee (4% customarily charged to the buyer): AED 80,000
Arithmetic example only, not a specific project's plan.
How your payments are protected
Developers selling off-plan must open a project-specific escrow account with an accredited escrow agent; buyer payments go into it and the account is dedicated exclusively to constructing that project (Art. 9). Funds cannot be attached by creditors. 5% is retained after completion for one year after units are registered (Art. 14). If a project stalls, the escrow agent, after consulting DLD, acts to protect depositors (Art. 15).
Off-plan (initial) sales are registered on DLD's Oqood portal in the provisional register. Developer and purchaser must both sign the SPA, and it must be registered within 90 days of signing. Output is emailed to the purchaser.
Sources: Law No. 8 of 2007; Dubai Land Department. Escrow reduces developer risk but does not remove it.
Ownership costs
What it costs to buy and own
Government fees are as listed by the Dubai Land Department. Who pays is often a matter of market practice or agreement, and we set out the costs for your purchase in writing before you reserve.
Purchase costs
| Cost | Amount | Who pays | When | Source |
|---|---|---|---|---|
| DLD transfer / registration fee (ready property) | 4% of sale value (DLD tariff: 2% seller + 2% buyer) | By market convention usually the buyer pays the full 4%; the split is agreed in the MOU/Form F | On transfer day at the Real Estate Registration Trustee office | Dubai Land Department |
| DLD fee on off-plan (initial) sale - Oqood | 4% of sale value (DLD tariff: 2% seller/developer + 2% purchaser), plus AED 10 knowledge + AED 10 innovation fees | Per DLD tariff 2%/2%; in practice developers commonly require the buyer to pay 4% unless a waiver/promotion applies | On Oqood registration, which must occur within 90 days of SPA signing | Dubai Land Department |
| Title deed issuance | AED 250 (plus AED 250 map fee for a unit/villa, AED 10 knowledge fee, AED 10 innovation fee) | Buyer (market practice) | At transfer | Dubai Land Department |
| Registration trustee (service partner) fee | AED 4,000 + VAT if sale value is AED 500,000 or more; AED 2,000 + VAT below AED 500,000 | Buyer (market practice) | At the trustee office on transfer day | Dubai Land Department |
| Mortgage registration | 0.25% of the loan amount, plus AED 250 title deed fee and AED 10 + AED 10 knowledge/innovation fees | Borrower | When the mortgage is registered (usually same day as transfer) | Dubai Land Department |
| Agency commission | Typically 2% of price + 5% VAT | Buyer (secondary market); off-plan commission is usually paid by the developer | On transfer | Property Finder help centre |
| Developer NOC (no-objection certificate) | Required for resale in freehold areas (e-NOC via Dubai REST) | Usually the seller (market practice); fee set by developer | Before transfer | Dubai Land Department |
| Estimated total acquisition costs (ready, cash) | About 6.4% of price in Property Finder's AED 1.5m example (about 7.6% with an 80% mortgage) | Buyer | Mostly on transfer day | Property Finder help centre |
Running costs
| Cost | Amount | Who pays | When | Source |
|---|---|---|---|---|
| Ejari registration (when letting) | AED 177.75 via Dubai REST app/website; AED 220 via trustee centres | Landlord or tenant as agreed (commonly tenant) | At the start/renewal of each tenancy | Dubai Land Department |
| Dubai Municipality housing fee | 5% of annual rent (tenants), collected monthly via the DEWA bill | Occupant (tenant); confirm how it applies to owner-occupiers | Monthly with DEWA utility bill | Bayut |
| Annual service charges | Varies by project (per sq ft); see RERA/DLD Service Charge Index | Owner | Annually (often billed quarterly) | Dubai Land Department news |
| Annual property tax | None identified for individuals; no personal income tax on rental income | - | - | UAE Government portal |
Utilities (DEWA), property management and maintenance are extra and vary by property; ask us for current quotes for the building you are considering.
Mortgages for international buyers
UAE Central Bank limits for an expatriate buying a first home. Limits for second homes, investment property, off-plan and non-residents are lower and set bank by bank, so we do not quote a figure for them.
Residency
Property-linked residence visas
Dubai property can support two kinds of residence permit. The authorities decide every application, and owning property does not guarantee a visa.
10 years, renewable
Golden Visa – real estate investor (Dubai)
Property (one or more) worth AED 2 million or more
- Property or properties with total value of at least AED 2 million, certified by a DLD property status statement
- Jointly owned property: the applicant's share must itself be worth at least AED 2 million
- Mortgaged property is acceptable with a no-objection letter from the bank stating the amount paid and remaining balance; a lien is placed on the property
- Applicant must be inside the UAE and attend in person
- Documents: passport, title deed / e-certificate of title, photo, Emirates ID and residence permit if any
- Spouse, children and parents can be sponsored (10-year family/parent permits listed by DLD)
- DLD lists total fees of about AED 9,884.75 for the investor's 10-year permit, processing 7-10 business days
2 years (family 2 years; parents 1 year)
Property investor residence visa (2 years)
Sole owners: no minimum property value; joint owners: each share at least AED 400,000
- Sponsor must be the property owner
- Applicant attends in person; medical examination required
- Dubai Good Conduct Certificate required
- DLD lists fee AED 10,212.50 for the investor visa (2 years); spouse AED 7,382.25; children under 18 AED 6,482.25
- Processing 7-10 business days
Off-plan property: the DLD and GDRFA Dubai pages do not say whether off-plan purchases qualify, so we confirm this with DLD for the specific project before you buy. The u.ae overview lists a 5-year term for real estate investors while DLD and GDRFA Dubai list 10 years; we follow DLD and GDRFA and confirm at the time of application.
Tax considerations
Tax: the UAE side and your home country
The UAE does not tax individuals on rental income or gains, but where you are tax resident usually matters more. Choose your country below.
Investing from the UK
Tax treaty with the UAE
In force - UK-UAE Double Taxation Convention signed 12 April 2016, in force 25 December 2016, effective from 1 January 2017
Article 6: income from immovable property may be taxed in the state where the property is located. Article 13(1): gains on immovable property may be taxed where it is located. Article 21(2)(a): UK allows UAE tax as a credit against UK tax. As the UAE does not tax individuals' rental income or gains, a UK resident generally pays UK tax in full on Dubai rental profits and gains.
Source: GOV.UK - 2016 UK-UAE Double Taxation Convention; HMRC DT19750
In practice
If you are UK resident, Dubai rental profits are normally taxed in the UK and reported on the SA106 foreign pages, and UK Capital Gains Tax applies when you sell. The UK–UAE treaty lets the UAE tax the property, but because the UAE does not tax individuals there is usually no foreign tax to credit. Becoming non-UK resident generally takes foreign income outside UK tax, although gains can be taxed if you return within five years. New UK arrivals may qualify for the 4-year FIG regime, and long-term UK residents may face Inheritance Tax on overseas assets such as a Dubai home.
Key points
- Rental income. UK residents normally pay UK tax on all income, including rent from overseas property. Non-residents do not pay UK tax on foreign income. (GOV.UK)
- Capital gains. UK residents pay Capital Gains Tax when they dispose of overseas property; relief may be claimed if the gain is also taxed abroad. Individuals who leave the UK and return within 5 years may still owe UK tax. (GOV.UK)
- Non-dom regime replaced by 4-year FIG regime. From 6 April 2025 the remittance basis was replaced by the 4-year foreign income and gains (FIG) regime, available to new UK residents in their first 4 tax years after at least 10 years of non-UK residence. Qualifying residents who claim do not pay UK tax on eligible foreign income and gains but lose personal allowances and the CGT annual exempt amount. (GOV.UK)
- Inheritance Tax. From 6 April 2025 IHT on non-UK assets is based on long-term UK residence (UK resident for 10 consecutive years, or at least 10 of the previous 20 tax years). Long-term UK residents' overseas assets, such as a Dubai property, may be subject to IHT. (GOV.UK)
- Double tax relief. Foreign Tax Credit Relief can usually be claimed on the tax return; the amount depends on the double-taxation agreement. Where no foreign tax is paid (as with UAE rent), there is no credit to claim. (GOV.UK)
- Reporting. Foreign income and gains are declared on the Self Assessment return using the SA106 Foreign supplementary pages, which are also used to claim foreign tax credit relief. (GOV.UK)
Buying from abroad
- Prices and rents are in UAE dirhams (AED), which is pegged to the US dollar at 3.6725, so your return in sterling also depends on the GBP/USD exchange rate.
- You do not need to live in the UAE to buy. A resale transfer is completed at a DLD trustee office by the parties or by someone holding a valid power of attorney, and non-residents identify themselves with a passport.
Questions to take to your adviser
- Am I UK resident under the Statutory Residence Test for the years I will own the property?
- How will rent, allowable costs and any mortgage interest be treated on my return?
- Am I a long-term UK resident for Inheritance Tax, and do I need a UAE will?
Investing from Germany
Tax treaty with the UAE
No double taxation agreement in force - the Germany-UAE DTA dated 1 July 2010 expired on 31 December 2021 (Germany chose not to extend it). Negotiations on a new treaty are reported as ongoing as of September 2026; nothing signed or in force has been verified.
On 14 June 2021 Germany notified the UAE it would not extend the 2010 agreement. A joint declaration of 10 September 2026 reportedly states both sides expect to conclude treaty negotiations 'at an early stage'. Note: the earlier 1995 DTA expired at the end of 2008; the 2010 DTA applied from 2009 to 2021.
Source: EY Steuernachrichten (15 Jul 2021); Regfollower (14 Sep 2026) reporting UAE MoFA joint declaration
In practice
There is currently no double taxation agreement between Germany and the UAE, so German rules apply on their own. German tax residents are taxed on worldwide income, including Dubai rent. A sale within ten years of purchase is a taxable private sale; after ten years the gain is generally tax-free. German inheritance and gift tax can reach foreign property, including for German citizens who have lived abroad for five years or less. A new treaty is under negotiation, so check the position again before you buy.
Key points
- Rental income. German tax residents are taxed on worldwide income, so Dubai rental profits (computed under German rules) are taxable in Germany at normal income tax rates. With no DTA, any foreign tax paid could be credited under §34c(1) EStG or deducted under §34c(2); as the UAE levies no income tax on individuals, there is normally nothing to credit. (dejure.org)
- Capital gains. A sale of property held privately is a taxable private sale transaction (§23(1) no. 1 EStG) only if no more than ten years pass between acquisition and sale; after ten years the gain is tax-free. Owner-occupied property (exclusively, or in the year of sale and the two preceding years) is excluded. (dejure.org)
- Inheritance and gift tax. Unlimited German inheritance/gift tax liability on the entire estate, including foreign property, applies where the deceased/donor or the heir is a 'resident' (Inländer), which includes German citizens who have not lived abroad for more than five years continuously (§2(1) no. 1 ErbStG). (dejure.org)
- Reporting. Foreign rental income from a non-treaty country is reported in the income tax return, generally on Anlage AUS (foreign income) together with the rental computation; confirm the correct forms (Anlage V / Anlage AUS) with a Steuerberater. (to confirm with your adviser; general guidance from Lohnsteuer kompakt)
- Loss restrictions. Losses from letting property in non-EU/EEA countries are restricted under §2a EStG and can generally only be offset against income of the same type from the same country. (to confirm with your adviser; general guidance from dejure.org)
Buying from abroad
- Prices and rents are in UAE dirhams (AED), which is pegged to the US dollar at 3.6725, so your return in euros also depends on the EUR/USD exchange rate.
- You do not need to live in the UAE to buy. A resale transfer is completed at a DLD trustee office by the parties or by someone holding a valid power of attorney, and non-residents identify themselves with a passport.
Questions to take to your adviser
- How is Dubai rental profit calculated under German rules, and which forms do I file?
- Can losses from the property be offset (§2a EStG)?
- Has a new Germany–UAE treaty been signed since this guide was checked?
Investing from France
Tax treaty with the UAE
In force - France-UAE convention signed 19 July 1989 (in force 1 July 1990), amended by avenant of 6 December 1993 (in force 1 June 1995). Covers income, inheritance and wealth taxes.
Article 5(1): income from immovable property is taxable in the state where the property is located. Article 11(1): gains on immovable property are taxable where it is located. Article 19(1) (France): the income remains taxable in France with a tax credit. For gains under Article 11(1) the credit equals the UAE tax actually paid (normally nil), so French tax on gains is generally due in full. For other income, including rental income, the credit equals the corresponding French tax, which in effect removes French income tax on that income while the income is still taken into account in computing the rate on other income. The Conseil d'Etat (20 March 2023, no. 452718) held that this credit does not depend on the income actually being taxed in the UAE.
Source: impots.gouv.fr - Convention France-Emirats arabes unis; BOFiP BOI-INT-CVB-ARE
In practice
For French tax residents, the 1989 France–UAE convention gives a tax credit equal to the French income tax on Dubai rental income, which in effect removes French income tax on that rent, but the income still counts when setting the rate on your other income. Gains on a sale are different: the credit is limited to UAE tax actually paid, which is normally nil, so French tax on the gain is generally due. A Dubai property also counts towards IFI if your net real-estate assets exceed EUR 1.3 million, and a UAE bank account must be declared on form 3916.
Key points
- Rental income. French residents declare Dubai rental income on form 2047 and carry it to form 2042. Where the treaty grants a credit equal to French tax, the income is reported in box 8TK (or 4BK/4BL). Treatment of social charges (prélèvements sociaux) on this income should be confirmed with an adviser. (impots.gouv.fr)
- Capital gains. Under Article 19(1), for gains on UAE immovable property the French credit is limited to UAE tax actually paid; as the UAE does not tax individuals' gains, French tax on the gain generally remains due under French real estate gains rules. (impots.gouv.fr)
- IFI (real estate wealth tax). IFI applies where net taxable non-professional real estate assets exceed EUR 1,300,000 on 1 January. French tax residents are taxed on real estate held in France and abroad (so a Dubai property counts); non-residents only on French property. The convention's Article 16 A / 19(3) wealth provisions should also be considered. (Service-Public.gouv.fr)
- Foreign accounts. French residents must declare bank accounts (and digital asset accounts) held abroad on form 3916, e.g. a UAE bank account used to collect rent. (impots.gouv.fr)
- Inheritance. Where the deceased was domiciled in France, French inheritance tax generally applies to worldwide assets (art. 750 ter CGI). The France-UAE convention also covers inheritance taxes; interaction should be reviewed with a notaire. (to confirm with your adviser; general guidance from Légifrance)
Buying from abroad
- Prices and rents are in UAE dirhams (AED), which is pegged to the US dollar at 3.6725, so your return in euros also depends on the EUR/USD exchange rate.
- You do not need to live in the UAE to buy. A resale transfer is completed at a DLD trustee office by the parties or by someone holding a valid power of attorney, and non-residents identify themselves with a passport.
Questions to take to your adviser
- How do social charges (prélèvements sociaux) apply to Dubai rent and gains in my case?
- How will a sale be taxed under French real estate gains rules?
- How do French succession rules and the treaty apply to a Dubai property? (a notaire can advise)
Investing from Monaco
Tax treaty with the UAE
Monaco-UAE double taxation convention signed 13 November 2021; reported in force from 12 June 2026 (Sovereign Ordinance No. 11.964)
Monaco's government lists the 'Convention between the Government of the Principality of Monaco and the Government of the United Arab Emirates' signed 13 November 2021. Entry into force on 12 June 2026 by Sovereign Ordinance No. 11.964 (published in the Journal de Monaco on 19 June 2026) is reported by KPMG and Monaco Life; the ordinance itself was not read.
Source: Gouvernement Princier de Monaco - Bilateral tax agreements; KPMG TaxNewsFlash (Aug 2026)
In practice
Monaco nationals and residents genuinely established in Monaco do not pay personal income tax, and Monaco has no wealth tax, so Dubai rental income and gains are generally not taxed in Monaco. Monaco inheritance tax applies only to assets situated in Monaco. French nationals living in Monaco are the main exception: under the 1963 France–Monaco convention they are generally taxed by France, so the French section applies to them. A Monaco–UAE tax convention signed in 2021 is reported to have entered into force in June 2026.
Key points
- Income tax. Monaco nationals and residents genuinely established in Monaco are not liable to personal income tax, so Dubai rental income and gains are generally not taxed in Monaco. French nationals are excluded and are governed by the 1963 France-Monaco tax convention (generally taxed by France). (Mon Service Public)
- Wealth tax. Monaco has no wealth tax, annual property tax or council tax. (Mon Service Public)
- Inheritance. Monaco inheritance tax applies only to assets situated in Monaco, regardless of domicile or nationality (0% for direct line and spouses; 8%-16% for others). A Dubai property is therefore outside Monaco inheritance tax; succession law and the owner's nationality may still matter. (Mon Service Public)
- French nationals in Monaco. French nationals resident in Monaco should apply the French rules above (including IFI and French treatment of UAE-source income) and take advice on how the 1963 France-Monaco convention interacts with the France-UAE convention. (to confirm with your adviser; general guidance from Gouvernement Princier de Monaco)
Buying from abroad
- Prices and rents are in UAE dirhams (AED), which is pegged to the US dollar at 3.6725, so your return in euros also depends on the EUR/USD exchange rate.
- You do not need to live in the UAE to buy. A resale transfer is completed at a DLD trustee office by the parties or by someone holding a valid power of attorney, and non-residents identify themselves with a passport.
- If your nationality is not Monegasque, check whether your country of citizenship taxes you regardless of where you live.
Questions to take to your adviser
- Am I treated as a Monaco resident for tax purposes, and does my nationality change that?
- For French nationals: how do the France–Monaco and France–UAE conventions interact?
- Which succession law will apply to a Dubai property, and should I register a will in the UAE?
General information only, not tax, legal or financial advice. Tax depends on your residence, nationality and circumstances, and the rules change. Please take advice from a qualified adviser in your country before you buy.
Investment opportunities
Where and how investors are buying
Four common approaches, with the published figures behind them. None of them is a guarantee of returns; we compare the specific buildings and projects with you.
Rental income
Mid-market apartment communities
Published H1 2026 gross yield estimates were highest in communities such as Jumeirah Village Circle (7.00% projected by dubizzle). See the JVC and Business Bay area guides.
Prime and waterfront
Palm Jumeirah, Downtown, Dubai Marina
Published gross yields are lower in prime areas (about 3.9–5.5% in H1 2026), where buyers usually weigh location and lifestyle alongside income.
Off-plan with staged payments
New launches from established developers
Pay in instalments into escrow during construction. Compare developers, payment plans and handover dates on our developer pages.
Residency-linked purchases
AED 2 million and above
Property worth AED 2 million or more is the published threshold for the 10-year Golden Visa listed by DLD. We check eligibility with you before you reserve.
Area guides
Current projects
Featured properties
Prices, payment plans and handover dates are shown only where the developer publishes them.
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Before you invest
Risks to weigh
- Prices and rents move in cycles and can fall.
- New supply in some communities can hold back rents and resale prices.
- Off-plan handover dates can slip; check the developer's track record and escrow arrangements.
- Service charges vary widely by building and reduce net returns.
- GBP and EUR investors carry exchange-rate risk against the US dollar-pegged dirham.
- Visa and tax rules change; confirm them at the time you buy.
Free investor guide · PDF
Dubai Property Investment Guide
A 16-page guide for international investors, with a source for every figure: rental yields, the buying process, payment plans, costs, residency visas and how the UK, Germany, France and Monaco tax Dubai property.
- Published rental yields by area, with gross-to-net arithmetic
- Purchase and running costs from the DLD tariff
- Golden Visa and 2-year investor visa conditions
- Country-by-country tax summaries and an investor checklist
FAQ
Investor questions
Yes, in areas designated by the Ruler. Law No. 7 of 2006 and Regulation No. 3 of 2006 allow non-UAE nationals to hold freehold title without time limit (or usufruct/leasehold up to 99 years) in designated areas such as Dubai Marina, Palm Jumeirah, Emirates Hills and Jebel Ali.
The DLD fee of 4% of the price (2% buyer + 2% seller in the DLD tariff, customarily paid by the buyer), title deed and map fees of a few hundred dirhams, a trustee office fee of AED 4,000 + VAT (AED 2,000 + VAT under AED 500,000), and usually 2% + VAT agency commission on resales. With a mortgage, add 0.25% of the loan for registration plus bank fees. Property Finder's example puts total costs at about 6-8% of the price.
The UAE does not levy income tax on individuals, and Cabinet Decision No. 49 of 2023 provides that an individual's real estate investment income is not treated as a business for Corporate Tax. Your home country may still tax that income.
Central Bank rules cap loans for expatriates buying a first home at 80% of value up to AED 5 million and 70% above AED 5 million. Lower limits apply to second and investment homes, and lending to non-residents depends on each bank, so check with lenders.
Under Law No. 8 of 2007, buyers' payments for off-plan units go into a project-specific escrow account that can only be used to build that project, and the SPA must be registered with DLD (Oqood) within 90 days of signing. This reduces developer risk but does not remove it.
Property worth at least AED 2 million (including mortgaged property with a bank NOC) can qualify for a 10-year Golden Visa, according to DLD and GDRFA Dubai. Sole owners can apply for a 2-year property investor visa, which DLD now lists with no minimum value (joint owners need a share of at least AED 400,000). Applicants must meet all conditions, and approval is not guaranteed. Off-plan eligibility should be confirmed with DLD or ICP.
Published 2026 figures are about 5.5-6.6% gross citywide. Projected gross yields in H1 2026 included around 7% in JVC, about 5.5% in Dubai Marina and Business Bay, about 5.2% in Downtown and about 4% on Palm Jumeirah. These are gross market estimates, largely based on asking prices, so net returns are lower and not guaranteed.
Generally yes. UK residents are normally taxed on worldwide income and gains, and report foreign income on SA106. The 2016 UK-UAE treaty lets the UAE tax the property income, but the UAE does not, so there is usually no foreign tax to credit. New arrivals may qualify for the 4-year FIG regime, and long-term UK residents may face Inheritance Tax on overseas assets.
Not currently. The Germany-UAE DTA expired on 31 December 2021, and negotiations on a new one were reported in September 2026. German residents are taxed on worldwide income, including Dubai rent. Private property sales are generally tax-free after a holding period of more than ten years (§23 EStG).
For French residents, the 1989 France-UAE convention grants a tax credit equal to French income tax on Dubai rental income (the income still counts when setting your tax rate). Gains generally remain taxable in France, and Dubai property counts for IFI above EUR 1.3m. Monaco residents (other than French nationals) pay no personal income tax or wealth tax in Monaco. Monaco's DTA with the UAE (signed 2021) is reported in force from June 2026.
Speak to an adviser
Plan your Dubai investment
Tell us where you live, your budget and your goals. We shortlist projects, set out the costs and payment plan in writing, and can introduce you to mortgage and visa specialists.
Sources
Every figure and rule on this page links to its source. Checked on 12 October 2026.
- Dubai Legislation Portal – Law No. (7) of 2006
- Dubai Legislation Portal – Regulation No. (3) of 2006
- Dubai Legislation Portal – Law No. (8) of 2007 Concerning Escrow Accounts for Real Estate Development
- Dubai Land Department – Request to register the initial sale
- Dubai Land Department – Register/renew Ejari contract
- Dubai Land Department news – RERA launches Service Charge Index (15 Oct 2014)
- The National (22 Nov 2024)
- Khaleej Times (1 Feb 2026)
- Dubai Land Department – Request for sale registration; Property Finder help centre
- Dubai Land Department – Request for mortgage registration
- Property Finder help centre
- Bayut (MyBayut), updated 15 Sep 2026
- UAE Government portal (u.ae) – Taxation
- CBUAE Rulebook – mortgage loan LTV (amending Circular 31/2013)
- fäm Properties (27 Aug 2025)
- Dubai Land Department – Request for Golden Visa (Investor); GDRFA Dubai – Issuing a golden residence permit (investors)
- Dubai Land Department – Request for investor visa
- UAE Ministry of Finance – Cabinet Decision No. 49 of 2023
- UAE Ministry of Finance – Cabinet Decision No. 116 of 2022
- CMS law update – VAT in the real estate sector (Aug 2018)
- Engel & Volkers – Residential Market Report H1 2026
- Global Property Guide (data incl. Propertyfinder.ae)
- dubizzle Dubai Sales Market Report H1 2026
- Entrepreneur Middle East reporting Bayut H1 2026 report
- GOV.UK – 2016 UK-UAE Double Taxation Convention; HMRC DT19750
- GOV.UK – Tax on foreign income: UK residence and tax
- GOV.UK – Selling overseas property
- GOV.UK – Check if you can claim the 4-year FIG regime
- GOV.UK – Inheritance Tax if you're a long-term UK resident
- GOV.UK – If you're taxed twice
- GOV.UK – Self Assessment: Foreign (SA106)
- EY Steuernachrichten (15 Jul 2021); Regfollower (14 Sep 2026) reporting UAE MoFA joint declaration
- dejure.org – §34c EStG
- dejure.org – §23 EStG
- dejure.org – §2 ErbStG
- Lohnsteuer kompakt (2025)
- dejure.org – §2a EStG
- impots.gouv.fr – Convention France-Emirats arabes unis; BOFiP BOI-INT-CVB-ARE
- impots.gouv.fr – Comment seront imposés mes revenus perçus de l'étranger ?
- Service-Public.gouv.fr – Impôt sur la fortune immobilière (verified 6 March 2026)
- impots.gouv.fr – Formulaire 3916
- Légifrance – CGI art. 750 ter; BOFiP BOI-INT-CVB-ARE
- Gouvernement Princier de Monaco – Bilateral tax agreements; KPMG TaxNewsFlash (Aug 2026)
- Mon Service Public (Monaco) – Tax in Monaco
- Mon Service Public (Monaco) – Inheritance tax