Properties in Dubai

The Golden Visa route for property investors

Property with a certified value of at least AED 2 million qualifies the owner for the 10-year Golden Visa, renewable, without a sponsor.

Since a Dubai Land Department rule change in January 2024, there is no longer a minimum paid-amount test — previously AED 1 million or 50% of value, whichever bound first. Mortgaged, off-plan and fully-paid property can therefore all qualify on certified value rather than equity paid to date.

Conditions still apply, and they are where applications fail:

• Value must be certified by the land department of the relevant emirate.
• Where mortgaged, a lender no-objection letter is required and the loan must be from an approved UAE bank.
• Off-plan must be bought from an approved developer.
• A lien is registered against the property for the duration of the residency.
• For jointly held property, your own share must reach AED 2 million.

Where a property has appreciated past the threshold, a valuation certificate issued through a DLD-licensed office (Taqyeemi) is accepted by GDRFA. If you bought below AED 2 million and the value has risen, check rather than assume you are ineligible.

Speak to an advisor

We confirm current eligibility with the relevant authority before any client commits capital.

What Dubai property actually costs to own

The UAE levies no annual ad valorem property tax and no personal income or capital gains tax on individuals holding Dubai property in their own name as a passive investment. Four qualifications matter.

There is a recurring charge. The Dubai Municipality housing fee is 5% of annual rental value, collected monthly through the DEWA bill — paid by the tenant where let, by the expatriate owner where owner-occupied or vacant.

The 0% treatment does not follow the property into a company. Juridical persons — UAE companies, free-zone entities, SPVs and foreign holdcos — pay 9% corporate tax on net rental income and disposal gains above AED 375,000. Free-zone status offers no shelter.

VAT applies by asset class. Commercial sales and leases are standard-rated at 5%. Residential leases are exempt; the first supply of new residential property within three years of completion is zero-rated.

Transaction costs exceed the headline. The 4% DLD fee is legally split 2% buyer / 2% seller and charged again on resale. All-in costs run 6–8% including agency commission, and since February 2025 cannot be financed within the mortgage.

UAE treatment does not displace your home-country position. UK, US and Indian investors generally remain taxable at home on Dubai rental income and gains, and the UAE reports under the OECD Common Reporting Standard. General information, not tax advice.

Frequently asked questions