InvestmentUpdated March 15, 2026· 3 min read
Capital Gains Tax Dubai
What is Capital Gains Tax Dubai?
There is no capital gains tax in Dubai on the sale of residential real estate held by individuals. Profits from selling a personally owned freehold apartment or villa are 100% tax-free at the UAE federal level, though a 4% DLD transfer fee applies to the buyer.
Definition
There is no capital gains tax in Dubai on the sale of residential real estate held by individuals. Profits from selling a personally owned freehold apartment or villa are 100% tax-free at the UAE federal level, though a 4% DLD transfer fee applies to the buyer. It is a core concept for anyone investing, renting or securing residency in Dubai real estate, especially remote workers and foreign buyers.
Key Facts
- 10% personal capital gains tax.
- 24% DLD transfer fee on resale.
- 3Corporate 9% tax may apply to companies.
Frequently Asked Questions
What is Capital Gains Tax?
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There is no capital gains tax in Dubai on the sale of residential real estate held by individuals.
Is Capital Gains Tax Dubai relevant for digital nomads?
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Yes — it is directly connected to Dubai freehold investment, residency and rental pathways commonly used by remote workers and long-term expats.
References & Further Reading
- Dubai Land Department (DLD) — official transaction & title records.
- Real Estate Regulatory Agency (RERA) — Ejari, Mollak & rental index.
- Department of Economy and Tourism (DET) — Holiday Home permits.
- Federal Authority for Identity, Citizenship, Customs & Port Security (ICP) — visa rules.
This entry is editorial and informational. It does not constitute legal, financial or tax advice.