Dubai is the most structured emirate in terms of real estate. All transactions go through the Dubai Land Department (DLD), ensuring transparency and uniformity. Transfer and registration fees are clearly defined, and a specific municipal tax applies to all non-Emirati residents. Investors must also budget for mortgage tax when using bank financing, as well as VAT on the commercial segment.

Transfer (DLD): 4% of the price (2% buyer + 2% seller, typically paid by the buyer). + AED 2,000–4,000 service fees + AED 250 for the title deed.
Mortgage: 0.25% of the loan amount (+ AED 290 admin fee).
Housing Fee: 5% of annual rental value, collected monthly via DEWA.
VAT: 0% on first residential delivery; exempt thereafter; 5% on commercial properties.

The UAE capital applies more favorable taxation, attracting investors seeking lower entry costs. Transactions are registered via the DMT/DARI platform, with reduced transfer fees and a transparent system. Abu Dhabi imposes a lower municipal tax on rentals than Dubai and applies taxation consistent with the federal VAT framework.

Transfer (DMT/DARI): 2%, shared between seller and buyer.
Mortgage: 0.1% of the loan amount (capped).
Housing Fee: 3% of annual rent via Tawtheeq.
VAT: Same as Dubai (0% on first delivery, exempt on resales, 5% on commercial).

The UAE capital applies more favorable taxation, attracting investors seeking lower entry costs. Transactions are registered via the DMT/DARI platform, with reduced transfer fees and a clear system. Abu Dhabi imposes a lower municipal rental tax than Dubai and applies taxation consistent with the federal VAT framework.

Transfer (DMT/DARI): 2%, shared between seller and buyer.
Mortgage: 0.1% of the loan amount (capped).
Housing Fee: 3% of annual rent via Tawtheeq.
VAT: Same as Dubai (0% on first delivery, exempt on resales, 5% on commercial).