United Arab Emirates Wealth & Property Tax
Detailed wealth & property tax rates and rules for United Arab Emirates in 2026.
Wealth Tax
The UAE does not impose any wealth tax, net worth tax, or similar levy on individuals or businesses. There is no tax on personal assets, savings, or accumulated wealth regardless of amount.
Wealth Tax Rate
0%
Inheritance / Estate Tax
The UAE does not impose inheritance tax or estate tax at the federal level. For Muslim residents, inheritance is governed by Sharia law principles, which prescribe fixed shares for designated heirs. Non-Muslim expatriates can register wills with the DIFC Wills Service Centre or Abu Dhabi Judicial Department Wills Registry to ensure their assets are distributed according to their wishes rather than Sharia default rules. The absence of inheritance tax makes the UAE attractive for multi-generational wealth planning.
Top Rate
0%
Property Tax
The UAE does not impose annual property taxes or council taxes. However, property transactions are subject to transfer fees charged by the relevant emirate's land department. In Dubai, a 4% property transfer fee is charged on the sale price at the time of transfer, typically split equally between buyer and seller (2% each by convention, though the full 4% is legally the buyer's obligation). Abu Dhabi charges a 2% transfer fee. Additionally, municipalities levy fees on rental properties: Dubai charges a 5% municipality fee on annual rent for residential tenants and 10% for commercial tenants, collected via utility bills (DEWA). A tourism dirham fee also applies to hotel stays.
How United Arab Emirates Wealth Tax compares
United Arab Emirates does not tax net wealth. 191 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
