Property in the UAE: What Holds True Today and What Has Changed
We wrote this article in 2019 and fully revised it in November 2026. Several old claims no longer hold, or we could not support them with a source.
The United Arab Emirates has seven emirates, and property rules differ between them.
So the first question is always where the property is.
In short
- In Dubai, foreigners can own in designated freehold areas.
- In Abu Dhabi, they can own floors and apartments in designated areas, but not land.
- Corporate tax has existed since 2023, so the old “no tax” claim is no longer accurate.
Where can foreigners buy?
The government portal says foreigners can own property in Dubai’s freehold areas, even if they do not live in the UAE. In Abu Dhabi, floors and apartments can be owned in designated areas, but not land. For Sharjah, the portal mentions usufruct rights.
What has changed since 2019?
- Tax: corporate tax applies to tax periods starting on or after 1 June 2023: 0% up to AED 375,000, 9% above that. It does not apply to an individual’s salary.
- Expo: the old article relied on Expo 2020. That is no longer a reason to buy.
- State guarantee: we found no source for the old 100% guarantee claim, so we removed it.
- Payback: we could not verify the old 5–8% figure either, so we removed it.
Residency linked to property
Dubai’s immigration authority says the ten-year Golden Visa needs property worth at least AED 2 million. It does not come automatically with the purchase. It has its own application and conditions.
What we do not promise
The UAE market changes quickly. We do not promise returns or price growth. Check legal and tax questions with a local lawyer and a tax adviser before you buy.
Thinking about the UAE?
Tell us which emirate interests you and how you would use the property. That shows which rules to look at first.
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Sources: UAE government portal: Expatriates buying a property in the UAE; Federal Tax Authority: Corporate Tax General Guide; GDRFA Dubai: Golden residence permit (investors).
