Property
UAE — Property: Property Taxes
The UAE has no recurring annual property tax — the primary property-related charge is a one-time DLD registration/transfer fee of 4% of the sale value on every Dubai property transaction, applying uniformly regardless of property type, location, or buyer nationality/residency status. Legally the fee splits 2%/2% between buyer and seller (per a 2013 Executive Council resolution), though in practice the full 4% is often negotiated to be paid by the buyer. Additional costs include an AED 4,000-5,000 admin/trustee fee. Total upfront transaction costs (DLD fee + agency commission + admin charges) typically run 6-8% of the property value. There is no indication of an increase to the 4% fee heading into 2026.
Key facts
- No recurring annual property tax exists in the UAE.
- One-time DLD registration/transfer fee: 4% of sale value, applying to all property types and buyer nationalities.
- Legally split 2%/2% buyer/seller, though the full 4% is often negotiated onto the buyer in practice.
- Total upfront transaction costs typically run 6-8% of property value including DLD fee, trustee fee (AED 4,000-5,000), and agency commission.
Costs
- DLD registration/transfer fee: 4% of sale value
- Trustee/admin fee: AED 4,000-5,000
- Total upfront transaction costs: 6-8% of property value
Common mistakes
- Assuming the 4% DLD fee splits evenly by default — in practice buyers often end up covering the full amount depending on contract negotiation.