COUNTRY GUIDE
UAE real estate & property
Considering a move, an investment or a business in the UAE? Explore areas, property costs and practical requirements, then discuss what they mean for your situation before looking for a property.
For your next home, investment or business.
PROPERTY GUIDESExplore your options
Explore your options
in United Arab Emirates.
Choose a property category to find the guide relevant to your plans.
Commercial
Industrial
Land
Investments
Market context and purchase costs.
A practical guide to ownership, buying costs and taxes in the UAE, with Dubai market data. Local fees vary by emirate and transaction.
General information
- Local currency
- AED · UAE dirham
- Foreign ownership
- Designated freehold areas
- Non-resident buyers
- Passport accepted
Real estate costs
- Sale registration
- 4% combined
- Registration trustee
- About USD 545 / 1,089 + VAT
- Annual service charges
- Check the building
Taxes & regulation
- Residential VAT
- Generally exempt / first supply 0%
- Commercial VAT
- 5%
- Individual property income
- May fall outside corporate tax
- Standard corporate tax
- 0% / 9%
Investment snapshot
- Annual market activity
- About USD 249.7bn
- New supply delivered
- 24,537 units
- Rental return
- Calculate for the specific property
Sources & details
General information
Local currency
UAEUSD figures use AED 3.6725 per USD from CBUAE for comparison. Bank conversion fees and spreads are not included.
Central Bank of the UAE — exchange ratesForeign ownership
DubaiDubai permits non-resident foreign buyers to acquire freehold property in designated areas. Check the exact plot and ownership rights; emirates have different rules.
UAE Government — expatriate property ownershipNon-resident buyers
Dubai · completed-property registrationDLD lists a valid passport for non-resident individuals in its sale-registration requirements. The required developer e-NOC and other transaction documents still apply.
Dubai Land Department — sale registrationReal estate costs
Sale registration
Dubai · completed-property transferDLD lists 2% for the seller and 2% for the buyer. Confirm the contractual allocation, extra document fees and service channel before budgeting. This is not a UAE-wide fee.
Dubai Land Department — sale registrationRegistration trustee
Dubai · trustee serviceDLD lists AED 2,000 below a sale value of AED 500,000, and AED 4,000 at or above it. USD equivalents are rounded at 3.6725 AED/USD; other registration channels can differ.
Dubai Land Department — sale registrationAnnual service charges
DubaiDLD’s Service Charge Index is searched by project, usage and year. Use the property’s approved charges rather than a generic cost per square foot.
Dubai Land Department — service chargesTaxes & regulation
Residential VAT
UAE · residential propertyResidential supplies are generally exempt. The first supply of a new residential building within three years of completion is zero-rated, subject to the qualifying rules.
Federal Tax Authority — real estate VATCommercial VAT
UAE · commercial propertyCommercial property sales and leases are generally subject to the standard 5% VAT rate. Confirm the specific property classification and transaction treatment.
Federal Tax Authority — real estate VATIndividual property income
UAE · natural personsThe natural-person real-estate investment exclusion applies when the activity is not conducted, or required to be conducted, through a licence. This is not a blanket exemption for every rental business or company. Home-country tax rules may also matter.
Federal Tax Authority — natural-person property investmentStandard corporate tax
UAE · standard regimeUnder the standard regime, 0% applies to taxable income up to AED 375,000 (about USD 102,110), and 9% above it. This is taxable income, not property value; special regimes and exceptions require separate assessment.
UAE Government — corporate taxInvestment snapshot
Annual market activity
Dubai · full year 2025Dubai reported AED 917bn in real-estate transactions in 2025, covering more than 270,000 transactions. This measures market activity, not price appreciation or an investor’s return.
Dubai Media Office — 2025 resultsNew supply delivered
Dubai · H1 2026DLD reported 104 completed projects delivering 24,537 units in H1 2026. Compare competing supply in the target neighbourhood when assessing a property.
Dubai Land Department — September 2026 updateRental return
Property-specific · calculation guideA gross yield estimate is annual rent divided by purchase price. A net assessment should also allow for service charges, vacancy, management and maintenance. No country-wide yield or resale period is assumed here.
Dubai Land Department — service chargesData & conversion
Official totals: AED 761bn in 2024 and AED 917bn in 2025. Converted at AED 3.6725 per USD and rounded to one decimal. These totals include different real-estate transaction types; they are not sales-only figures.
Central Bank of the UAE — exchange ratesLATEST SNAPSHOT · H1 2026 · Dubai Land Department — September 2026 update
HOW WE CAN HELP
Support that starts with you.
Choose the support that fits your plans, from understanding a market to finding a suitable property.
Ready to find the right property?
Property Finder
Turn your priorities, budget and preferred location into a focused search and a relevant shortlist.
Explore serviceDoes the investment add up?
Investment Advisory
Compare the purchase costs, potential rental income and ongoing expenses behind an investment decision.
Explore serviceWhere would you feel at home?
Relocation Consultation
Explore neighbourhoods, everyday life and housing options for your move abroad.
Explore serviceNeed clarity on the local market?
Local Expert Guidance
Work through local questions and coordinate the next steps with people who know the market.
Explore serviceTHE PROCESS
How it works.
Five steps, from your first questions to finding the right property.
Share your plans
Tell us your goals, preferred destination and budget.
Get local guidance
We discuss your priorities, explain the market and agree on the next steps.
Find suitable options
When you are ready, our local team helps build a focused shortlist.
View and compare
Visit in person or online, then compare the options with your adviser.
Move towards purchase
We coordinate checks, purchase and handover with local partners and specialists.
Emaar Properties
Emaar develops master-planned communities alongside residential, retail and hospitality destinations.
1 project on Locaro
United Arab Emirates
Binghatti
Binghatti develops residential projects in Dubai, including collaborations with automotive and design brands.
1 project on Locaro
United Arab Emirates
OMNIYAT
OMNIYAT develops design-led residences, hospitality and commercial properties in Dubai.
1 project on Locaro
United Arab Emirates
Developer visualisationDeveloper BinghattiOff-plan
Mercedes-Benz Places | Binghatti City
Meydan, Dubai
- Collection
- 12 towers
- Homes
- Studios to 5 bedrooms
Developer visualisation
Developer Emaar PropertiesOff-plan
Creek Haven
Dubai Creek Harbour
- Homes
- 1–3 bedroom apartments
- Lifestyle
- Waterfront community
Developer visualisationDeveloper OMNIYATOff-plan
The Alba Residences
Palm Jumeirah, Dubai
- Architecture
- Zaha Hadid Architects
- Management
- Dorchester Collection
WHY LOCARO
Your plans first. Property comes next.
Start with your priorities. We help you compare locations, understand the costs and turn a clear brief into a focused property search.
Your priorities
A home, rental income or business premises: define what the property needs to do for you.
Local context
Compare neighbourhoods, everyday access and the surroundings that matter to your plans.
Costs in perspective
Consider the purchase budget, recurring expenses and different scenarios together.
A focused shortlist
Compare suitable properties and developers with a clear point of contact along the way.
GOOD TO KNOW
Your questions about United Arab Emirates.
Answers to help you plan your next move in this market.
Where should I start?
Choose a city or property category to explore the relevant guides. If you are still deciding, tell us about your plans, budget and timeframe.
Can I discuss both living and investment options?
Yes. Share how you plan to use the property so we can understand your priorities and discuss the relevant next steps.
What should I prepare for a consultation?
A preferred location, an approximate budget and a timeframe are useful starting points. Bring your questions about the market, property types and the buying process.