Selling property in Dubai as a foreigner: no gains tax, a fee to split, a register to update.
// Short answer
An individual selling property in Dubai pays no UAE capital gains tax. The costs are fees: the seller's official 2% share of the DLD transfer fee, which buyers often pay in practice, and a mortgage release if there is a loan. The proceeds can leave the UAE freely. Your home country may still tax the gain.
Rules and rates as of September 2026, for Dubai unless another emirate is named. Freehold areas are extended by amendment and fees are set by each emirate, so check the dated items again before you sign. Every figure links to its source.
On this page
Do you pay tax when selling property in Dubai?
Not in the UAE, as an individual. The UAE has no personal income tax and no capital gains tax on selling property. Real Estate Investment income, selling or letting without a business licence, is also outside Corporate Tax regardless of the amount.
A country that taxes its residents on worldwide income may tax the gain. Check that before you sell.
Sources
What does a seller pay on a Dubai sale?
Officially, 2% of the sale value as the seller's half of the 4% DLD transfer fee. In practice PwC says the fee is generally borne by the purchaser, so who pays is a point to negotiate and write into the sale agreement.
A developer no-objection certificate is needed for a unit in a freehold zone, and the transfer is registered at a DLD trustee office.
Sources
How do you sell a mortgaged property in Dubai?
Through the DLD's mortgaged-property sale service. The transfer uses three manager's cheques, to the bank, the seller and the DLD, and a mortgage-release step, so the loan is cleared as the title passes. The fee items differ slightly from an ordinary resale.
For example, the mortgaged-property page lists a registrar fee of AED 4,200 or AED 2,100 depending on price, and an innovation fee of AED 525. Ask your bank for a liability letter early; the cheques are cut against it.
Can you sell an off-plan unit in Dubai before completion?
A resale of an off-plan unit is a disposition, and under Article 3 of Dubai Law No. 13 of 2008 any sale or other disposition of an off-plan unit must be entered in the Interim Property Register, Oqood, or it is void.
The developer's own conditions on resale sit in your sale and purchase agreement; read them before you list. How Oqood works: Dubai title deeds and Oqood, explained.
What if the property is let when you sell?
Plan around the notice rule. Under Article 14 of Dubai Law No. 26 of 2007, a party that wants to change the lease terms or not renew must give notice at least 90 days before the lease expires. Time the sale and any notice against the lease end date.
Rent increases on renewal are also capped by Decree No. 43 of 2013. The rules: UAE rental yields and letting rules.
Can a foreigner take the sale money out of the UAE?
Yes. The UAE has no exchange controls, and the dirham is pegged to the US dollar at AED 3.6725. No UAE tax is withheld from an individual's sale proceeds.
The money-in side: transferring money to the UAE for a property.
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