4%
On purchase
Dubai Land Department Fee
The DLD transfer fee — typically 4% of the property value, split by convention between buyer and seller or borne entirely by buyer. Non-recoverable, cash-on-transfer.
Real Estate Specialism
UAE Property, UK Property, Cross-Border, All One Team.
Real estate is one of our deepest areas — investment structuring, property-holding SPVs, UAE Corporate Tax on rental income, VAT on commercial property, Dubai Land Department fees, UK property held from the UAE, Golden Visa through property, and inheritance planning on real-estate wealth. One team, both regimes.
✓ Chartered Tax Adviser-led
✓ Live UK property book
✓ UAE & UK sides covered
✓ Multi-SPV portfolio ready
⚡ QUICK ANSWER
UAE Real Estate Tax at The Tax Lead. We advise UAE and international property investors, developers and holding structures across the UAE CT and VAT regimes: Free Zone vs mainland SPV decisions, QFZP eligibility for property-holding structures, UAE VAT on commercial property (5%) and residential (zero-rated first supply, exempt thereafter), capital allowances, transfer pricing for intra-group leases, and the Register of Overseas Entities (ROE) for UAE companies holding UK property.
UAE real estate tax map
Six Tax Touchpoints on a UAE Property Deal.
UAE real estate doesn’t have UK-style SDLT, CGT or stamp duty — but it has its own stack. Getting these right from the first transaction protects every downstream decision.
5%
Commercial
VAT on Commercial Property
Standard 5% VAT applies to sale and leasing of commercial property. Fully recoverable where buyer is VAT-registered and using the property for taxable supplies.
0% / Exempt
Residential
VAT on Residential
First supply of newly-built residential property is zero-rated. Subsequent supplies are exempt. The distinction matters hugely for developers vs resellers vs landlords.
9%
Corporate holder
UAE Corporate Tax on Property Income
Where property is held by a UAE taxable person, rental income and gains above AED 375,000 fall under CT at 9%. Free Zone companies: usually non-qualifying activity under QFZP.
0%
Natural person
No Personal CGT
The UAE does not levy personal income tax or CGT. Property held personally — rental income and sale gains — is tax-free in the UAE. (Non-UAE sources may still be taxed abroad.)
AED 2m
Residency
Golden Visa Property Route
Property purchase of AED 2m or more qualifies the owner for a 10-year Golden Visa — residence for the investor and immediate family dependants.
Who we work with
Nine Real-Estate Client Shapes, All Handled Here.
🏘️
Dubai Property Investors
Off-plan, completed, buy-to-let — structuring the purchase for the right tax outcome (personal, SPV, overseas vehicle).
🏢
Commercial Property Investors
Office, retail, warehousing, F&B units. VAT registration, input VAT on acquisition, service-charge VAT handling, tenancy VAT.
🏗️
Developers & Off-Plan Sellers
Zero-rated first supply of residential, VAT recovery on construction inputs, DLD fee treatment, instalment-sale structuring.
🏦
Multi-SPV Property Portfolios
One SPV per property, consolidated reporting, VAT groups where applicable, Corporate Tax grouping options.
💎
HNW & Family Office Property
Luxury Dubai property structuring, trust vehicles, estate planning on multi-million property wealth, succession to next generation.
🇬🇧
UK-Resident Investors Buying UAE
UK tax treatment of UAE property income, exchange risk, UK IHT on UAE assets under the new residence-based regime.
🇦🇪
UAE-Resident Investors Owning UK Property
NRL scheme, NRCGT returns, ATED where applicable, SDLT 3% surcharge, structure choice (personal, UK/BVI/UAE company).
🪪
Golden Visa Through Property
AED 2m+ property purchase as the Golden Visa qualifier — structuring to maximise the visa benefit for the family.
⚰️
Inheritance & Succession Planning
UAE wills, DIFC Wills Service, shariah default position, UK IHT exposure, trust structures for cross-border property holding.
The cross-border angle
Most Property Clients Have Both Sides to Handle.
UK investors buying Dubai. UAE residents owning London property. HNW families with both. Our twin-regime practice means both sides handled by one team — which the typical UAE-only or UK-only property adviser cannot do.
🇬🇧
UK Property Side
Through our UK practice
UK property held by UAE residents (or UAE-structured vehicles) has a full UK tax footprint — which we handle through our sister practice at thetaxlead.co.uk.
- NRL schemeNon-Resident Landlord registration, 20% withholding at source avoidance
- NRCGTNon-Resident CGT on UK property disposals — return within 60 days of completion
- SDLT & the 3% surchargeAdditional-property SDLT where UAE residents buy UK property, including the overseas-buyer surcharge
- ATEDAnnual Tax on Enveloped Dwellings for residential property held by corporate entities
- UK CT on rentalCorporate holder of UK property subject to UK CT on net rental income
- UK IHT exposureUK property is UK-situs for IHT — always within scope regardless of owner’s residence
- Property incorporation (LLP route)Portfolio incorporation feasibility for landlords moving to a corporate structure
🇦🇪
UAE Property Side
Here in Dubai
UAE property has its own stack of fees, VAT and (if corporate-held) Corporate Tax. Getting these right from day one shapes every subsequent transaction.
- Pre-purchase structuringPersonal, UAE Free Zone SPV, offshore holding — the tax-optimal shape for your facts
- DLD transfer fee planningTiming, buyer-seller split, cash-flow planning for the 4% charge
- VAT recovery (commercial)VAT registration if needed, input VAT recovery on commercial acquisition
- Rental income taxationIf corporate holder, UAE CT above AED 375k; if personal, no UAE tax
- Service charge recoveryVAT treatment of service charges and common-area recoveries
- Golden Visa routeProperty-qualifier residency for AED 2m+ purchases, family dependants included
- UAE will & successionDIFC Wills Service, shariah default position if no will, inheritance pathway for the asset
How we help
From First Purchase to Portfolio Exit.
Pre-transaction & structuring
- Ownership structure selectionPersonal, UAE SPV, UK LLP, BVI holdco — mapped to tax outcome, succession plan and estate exposure.
- Pre-acquisition tax modelFull tax model of acquisition, holding and exit scenarios — so you know the cash numbers before signing.
- DLD fee & VAT impact reviewDLD cash cost, VAT recoverability, service-charge VAT — all modelled before purchase.
- Finance structuringMortgage interest deductibility, intra-group loan structuring, debt-to-equity ratio planning.
Ongoing & compliance
- Annual CT return (where applicable)Corporate-held property — annual CT return, rental income, allowable deductions, depreciation.
- Quarterly VAT returnsCommercial property or developer activity — quarterly VAT on income and recoverable VAT on costs.
- Multi-SPV consolidationPortfolio-level reporting across multiple property SPVs with intercompany flows handled.
- Bookkeeping per entityMonthly books per SPV, clean records to support any audit, FTA enquiry or disposal event.
Developer & off-plan work
- Zero-rated first-supply positioningQualifying as the “first supplier” of newly-built residential — documenting the position for the FTA.
- VAT recovery on constructionInput VAT recovery on construction, consultant and professional fees — cash-flow impact.
- Progress-payment VAT treatmentVAT on instalment sales and off-plan progress payments — tax point and recovery timing.
- End-user disclosure for buyersSupporting documentation for buyers claiming VAT recovery or Golden Visa qualification.
Succession & cross-border estate
- DIFC Wills Service registrationNon-Muslim expats registering a DIFC will to override shariah default on UAE assets.
- UK IHT on UAE propertyWhere owner is long-term UK resident, UAE property within UK IHT scope under the new residence-based regime.
- Trust & wrapper structuresDiscretionary trust, family investment company, offshore insurance wrapper options.
- Multi-generational transferLifetime gifting, probate planning, structuring to pass property to the next generation efficiently.
Why choose The Tax Lead for real estate
A Live UK Property Book Behind Our UAE Advice.
🇬🇧 Live UK Property Specialism
Our UK practice (thetaxlead.co.uk) advises on UK property every day — NRL recovery, NRCGT, ATED, SDLT, property-portfolio incorporation. That depth comes with us when you cross to UAE.
🏝️ UAE CT & VAT Depth
Property-holding entity Corporate Tax, VAT on commercial vs residential, QFZP interactions where property sits in a Free Zone structure. UAE side done to the same CTA standard.
🔗 One Team Both Sides
No handing off between UAE adviser and UK adviser. Same engagement, same name, both regimes. Which matters when the two tax systems don’t have a Double Tax Treaty between them.
🏦 Multi-SPV Portfolio Capable
Portfolio of 2 to 20+ SPVs across UAE and UK handled with the same monthly discipline. Consolidated owner reporting, individual entity compliance done on time.
⚖️ Succession & Estate View
Property is often the single biggest estate item. We plan the holding structure with inheritance in mind from day one — UK IHT, DIFC Wills, trust options — not as an afterthought.
💷 Fixed Fee Engagements
Pre-purchase planning memos, annual compliance, structuring reviews — all fixed-fee, written up front. Property transactions have enough moving parts without a surprise invoice.
Services for real-estate clients
How Real-Estate Engagements Typically Start.
These are the services most property clients begin with. Combinations and ongoing retainers are agreed after the Discovery Call.
🌍
UK-UAE Cross-Border Advisory
UK-resident buying Dubai, or UAE-resident owning UK property. Phase 1 planning memo from GBP 1,250.
Learn more →
🏗️
UAE Business Setup
Setting up a UAE property-holding SPV — Free Zone or mainland — chosen for the tax outcome.
Learn more →
🏛️
UAE Corporate Tax
Annual CT return for corporate-held property, rental income, CT impact on gains.
Learn more →
💠
UAE VAT
VAT registration and quarterly returns for commercial property or developer activity.
Learn more →
📒
Multi-SPV Bookkeeping
Monthly books per SPV, consolidated owner reporting, Dhaka-delivered under UK supervision.
Learn more →
👤
Outsourced Head of Tax
For larger property groups — fractional senior tax leadership on monthly retainer.
Learn more →
Common questions
UAE Real Estate Tax, Answered.
Do I pay personal tax on rental income from my Dubai property?
No — if you own the property personally, UAE levies no personal income tax on rental yield or capital gains on sale. The UAE position is tax-free. But if your home country still taxes you (UK Statutory Residence, US global tax on citizens, India under its tax code), the rental income may be taxable there. We model the home-country position as part of any planning memo.
What’s the DLD fee and who pays?
The Dubai Land Department transfer fee is typically 4% of the property value, payable on registration. By convention it is often split 50/50 between buyer and seller, but market practice varies — in buyer’s markets the buyer pays the whole 4%. It’s non-recoverable, cash-on-transfer. Admin charges, registration fees and mortgage fees sit on top. We model the DLD cost into every pre-purchase quote.
Should I buy Dubai property personally or through a company?
It depends on scale, your home-country position and your exit horizon. For a single personal residence, personal ownership is usually right — simple, zero UAE tax, Golden Visa eligible. For portfolio holding (multiple properties, rental business, developer activity, group of family members), a UAE Free Zone SPV or offshore holdco often works better — cleaner succession, consolidated reporting, better separation from personal liability. We model both for every client with portfolio ambitions.
How does VAT work on commercial vs residential property?
Commercial property: 5% VAT on both sale and lease, recoverable by VAT-registered buyers using it for taxable supplies. Residential: zero-rated for the first supply of newly-built property (which lets the developer recover input VAT on construction) but exempt on any subsequent supply (which means no VAT on resale or ongoing rent, but also no recovery on costs). The first/subsequent distinction is critical for developers and investors.
I’m a UAE resident with UK buy-to-let properties — what do I need to do?
Several things. Register under the Non-Resident Landlord (NRL) scheme to avoid 20% withholding by your letting agent or tenant. File UK Self-Assessment returns on the rental income (deducting allowable costs). When you sell, file an NRCGT return within 60 days of completion. If the property is held in a company, ATED applies above AED 2m-ish values. If you’re buying additional UK property, the SDLT 3% surcharge plus overseas-buyer surcharge applies. We handle all of this through our UK sister practice.
Does the UAE Golden Visa really come from buying property?
Yes — a property purchase of AED 2 million or more qualifies the owner (and immediate family dependants) for a 10-year Golden Visa. The property can be mortgaged, but the AED 2m threshold is tested on the owner’s equity, not the total price. Multiple properties can be aggregated. We advise on the structure so the property qualifies cleanly, and introduce you to immigration counsel for the application itself.
What happens to my UAE property if I die?
Without a registered will, UAE assets of non-Muslim expats default to shariah succession rules, which may not match your intentions. The DIFC Wills Service (and ADJD Wills in Abu Dhabi) lets non-Muslim expats register a will that overrides shariah default on UAE assets — a straightforward process and strongly recommended for anyone with UAE property. Separately, if you’re a long-term UK resident, UK IHT still applies to UAE property under the new residence-based regime (10-year rule). We cover both sides in any succession-focused engagement.
Can I use a BVI or Jersey company to hold my Dubai property?
You can — and some HNW clients do, for succession reasons or because the ownership predates their move to the UAE. But it’s not automatically more efficient. BVI/Jersey companies owning UAE real estate have UAE Corporate Tax exposure (as taxable persons with UAE-sourced income), ESR (Economic Substance Regulations) obligations, and often more administration cost than a straightforward UAE Free Zone SPV. We review existing structures and recommend restructuring where the current shape doesn’t pay its way.
I’m a developer — how does zero-rating the first supply work?
The first supply of newly-built residential property within 3 years of completion is zero-rated for VAT — which means you charge 0% on the sale but can recover input VAT on construction and professional costs. Subsequent supplies (resale by the next owner) are VAT-exempt. The documentation to support zero-rated status is specific and the FTA scrutinises it. We prepare the position memo and keep the audit trail.
How do you work with my property manager, lawyer and letting agent?
We’re the tax layer — we coordinate with your property manager (operational), lawyer (contracts, conveyancing, Will), and letting agent (NRL, rental deposits) rather than replacing them. We’re the one person who sees the whole position across tax, structure and succession and makes sure the operational advice from each specialist adds up to the right overall tax outcome.
Buying, holding or selling UAE property?
One Team. Both Regimes. Right Structure.
Book a free 20-minute Discovery Call. We’ll scope your position, agree the right engagement shape, and send you a written fixed-fee quote within two business days.