Can I own property in United Arab Emirates?

A citizen of United Arab Emirates living abroad: Yes. An Emirati living abroad may buy anywhere, like any citizen. A foreign national: Yes, with conditions. Freehold, usufruct or a lease of up to 99 years, only in the areas each emirate designates: more than forty communities in Dubai under Regulation 3 of 2006, the investment zones in Abu Dhabi. No residency or visa is needed, and a non-resident holds a normal title deed.

Does the rent agreement need registering?

Every tenancy, of any length, must be registered. There is no short lease that escapes it.

Who withholds tax on the rent, and how much?

No withholding at source. No. The UAE has no personal income tax, and Cabinet Decision 49 of 2023 keeps real estate investment income earned by an individual outside corporate tax, whether the owner lives in the UAE or abroad, as long as the letting does not need a trade licence.

How does the rent reach me in United States?

A non-resident may open an account at several UAE banks on a passport and proof of address, with limits; many absent owners instead have the broker collect rent into a client account and remit it. No capital controls and no exit tax. Rent moves abroad by bank transfer at the bank's exchange margin; the dirham is pegged to the US dollar. No limit and no declaration for the transfer itself; the income was already reportable when earned.

Renting out property in United Arab Emirates while living in United States

United Arab Emirates's rules for a landlord living in United States: ownership, the rent agreement, who withholds tax, and how the rent reaches you.

General information, not legal or tax advice. Rules change and your situation may differ. Check the sources on this page and confirm with a lawyer or accountant in the country before you act.

Desk research Last reviewed 1 October 2026 Report an inaccuracy

The short answers

Can I own property in United Arab Emirates?: A citizen of United Arab Emirates living abroad: Yes. An Emirati living abroad may buy anywhere, like any citizen.; A foreign national: Yes, with conditions. Freehold, usufruct or a lease of up to 99 years, only in the areas each emirate designates: more than forty communities in Dubai under Regulation 3 of 2006, the investment zones in Abu Dhabi. No residency or visa is needed, and a non-resident holds a normal title deed.
Does the rent agreement need registering?: Every tenancy, of any length, must be registered. There is no short lease that escapes it.
Who withholds tax on the rent, and how much?: No withholding at source. No. The UAE has no personal income tax, and Cabinet Decision 49 of 2023 keeps real estate investment income earned by an individual outside corporate tax, whether the owner lives in the UAE or abroad, as long as the letting does not need a trade licence.
How does the rent reach me in United States?: A non-resident may open an account at several UAE banks on a passport and proof of address, with limits; many absent owners instead have the broker collect rent into a client account and remit it.; No capital controls and no exit tax. Rent moves abroad by bank transfer at the bank's exchange margin; the dirham is pegged to the US dollar.; No limit and no declaration for the transfer itself; the income was already reportable when earned.

Renting out property in United Arab Emirates

What applies because the property is in United Arab Emirates, whoever owns it.

Who may own residential property

Who may own residential property, by audience
Citizens living in the country	Allowed Anywhere in the country.
Residents of any nationality	With conditions A resident foreign national buys in the same designated areas as any other foreigner; residency adds nothing to what may be owned. GCC nationals are treated like citizens in most emirates.
Citizens living abroad	Allowed An Emirati living abroad may buy anywhere, like any citizen.
Foreign nationals living abroad	With conditions Freehold, usufruct or a lease of up to 99 years, only in the areas each emirate designates: more than forty communities in Dubai under Regulation 3 of 2006, the investment zones in Abu Dhabi. No residency or visa is needed, and a non-resident holds a normal title deed.

Letting it out from abroad

May a non-resident owner let it: Yes. A non-resident owner may let a property in a designated area without a permit; nothing turns on where the owner lives.
Licences, permits, landlord registration: None for a long-term let. A furnished let of under three months needs a holiday-home permit from Dubai's Department of Economy and Tourism, and listings without one are removed and fined.
Local agent or representative: No. Most absent owners use a licensed broker or property manager, because Ejari registration, cheque collection and the Rental Dispute Centre all run on UAE identity and presence.

The rent agreement

Written agreement required: Yes. Dubai's Law 26 of 2007 requires every tenancy to be in writing and registered; a verbal letting has no standing.
Mandatory standard form: Dubai: the Ejari unified tenancy contract, with an addendum for any extra terms. Abu Dhabi: the Tawtheeq contract. Other emirates have their own municipal forms.
Language: The unified contracts are bilingual, Arabic and English; Arabic prevails before the courts.
Registry: Ejari, run by the Dubai Land Department's Real Estate Regulatory Agency, through the Dubai REST app or a typing centre. Tawtheeq, run by Abu Dhabi's Department of Municipalities and Transport through TAMM.
When registration is required: Every tenancy, of any length, must be registered. There is no short lease that escapes it.
Who registers: The landlord or the landlord's broker or manager, with the title deed, the signed contract and the tenant's Emirates ID; a non-resident owner registers on a passport. The tenant may start the registration but the landlord must approve it.
Registration cost: A fixed fee of a few hundred dirhams in Dubai, charged per registration, usually paid by the tenant. Abu Dhabi charges a small annual fee.
If it is not registered: An unregistered contract cannot be used at the Rental Dispute Centre, cannot connect utilities and cannot support a residence visa. In practice it does not exist.
Stamp duty: None. Ejari and Tawtheeq fees are the only government charge on a lease.
Notarisation and witnesses: Not applicable
E-signature: Valid under Federal Decree-Law 46 of 2021, which gives a qualified electronic signature the force of a handwritten one. In practice both parties sign the unified contract inside Dubai REST with UAE Pass, which needs an Emirates ID; a non-resident owner signs through a broker holding a power of attorney or signs on paper.
The usual term: One year, renewed annually. Longer terms exist but rent-increase rules and the eviction regime assume the annual cycle.

Rules the agreement must respect

Deposit: No statutory cap. Five percent of annual rent for an unfurnished home and ten percent for a furnished one is the Dubai norm, returned on handover less documented damage.
Rent increases: Dubai: only at renewal, only within the band the RERA rental index allows for that property against the area average, and only with ninety days' written notice before the contract ends. Abu Dhabi has no cap since 2013 beyond the contract and notice.
Notice periods: Either party must give ninety days' notice before the end of the contract to change its terms or not renew. A landlord who wants the property for sale, their own use or redevelopment must serve twelve months' notice through a notary public or registered post, and may not re-let it for two years after taking it back for own use.
Disputes: The Rental Dispute Centre in Dubai and the Rental Disputes Committee in Abu Dhabi, which only hear registered contracts. A landlord may not cut utilities or change the locks.
Mandatory disclosures: Not applicable

Tax when the landlord lives abroad

Is the rent taxed here: No. The UAE has no personal income tax, and Cabinet Decision 49 of 2023 keeps real estate investment income earned by an individual outside corporate tax, whether the owner lives in the UAE or abroad, as long as the letting does not need a trade licence.
Withholding at source: No
Withholding rate: Not applicable
Who withholds: Not applicable
What the tenant must register: Not applicable
How to reduce it: Not applicable
Filing and tax ID: No return and no tax number for an individual landlord. A UAE tax residency certificate from the Federal Tax Authority exists for residents who need to prove residence to another country's tax office.
VAT or GST on rent: Residential rent is exempt from VAT, and the first letting of a new building within three years of completion is zero-rated. Commercial rent carries five percent VAT.
Municipal and housing fees: Dubai charges a municipality housing fee, a share of the annual rent, collected monthly through the DEWA electricity and water bill and paid by whoever occupies the home. Service charges for common areas are the owner's.

Money inside the country

How tenants pay: Traditionally one to four post-dated cheques for the year, handed over at signing, which a bounced cheque makes enforceable. Bank transfer and direct debit have become common, and the unified contract records the schedule either way.
Currency of rent: AED
Bank account for a non-resident owner: A non-resident may open an account at several UAE banks on a passport and proof of address, with limits; many absent owners instead have the broker collect rent into a client account and remit it.
Paying rent to an overseas account: Allowed. Nothing stops a tenant paying an overseas account, though cheques and the Ejari record assume a local one.
Taking rent out of the country: No capital controls and no exit tax. Rent moves abroad by bank transfer at the bank's exchange margin; the dirham is pegged to the US dollar.

Living in United States

What United States asks of its residents who own and let property abroad.

Owning property abroad from here

Buying abroad: No restriction. A US person may buy property anywhere the other country allows and move money out freely.
Reporting foreign assets and accounts: Foreign bank accounts over USD 10,000 in aggregate must be reported each year to FinCEN on the FBAR, and specified foreign financial assets on Form 8938 above its thresholds. Directly held foreign real estate is not itself reportable, but the account the rent lands in is.
Tax at home on foreign rent: Taxed. US citizens and residents are taxed on worldwide income wherever they live; foreign rent goes on Schedule E and foreign tax paid on it is credited through Form 1116.
Bringing rent home: No limit and no declaration for the transfer itself; the income was already reportable when earned.
Digital identity for e-signing: There is no national digital identity. Any e-signature platform the foreign side accepts does the job, or a notarised paper signature where the other country insists.

Between United States and United Arab Emirates

What applies to this pair of countries in particular.

Tax treaty between the two countries: No
Withholding under the treaty: Not applicable: the UAE withholds nothing and taxes nothing. With no treaty there is no UAE tax to credit, and the rent is simply US-taxable income.
The usual vehicle for this corridor: A Dubai broker or manager who registers Ejari and collects the cheques; the rent is reported on Schedule E and the UAE account on the FBAR.
What most people do: Let through a licensed manager on a one-year Ejari contract and report the rent in the US as if it were earned at home.

Sources

Dubai Land Department: Know your rights, for real estate investors in Dubai — dubailand.gov.ae
Dubai Legislation Portal: Regulation No. 3 of 2006, areas for ownership by non-UAE nationals — dlp.dubai.gov.ae
Dubai Legislation Portal: Law No. 26 of 2007 regulating landlords and tenants — dlp.dubai.gov.ae
Dubai Land Department: tenancy guide (Ejari, rent increases, eviction notice) — dubailand.gov.ae
Dubai Land Department: the Ejari unified tenancy contract — dubailand.gov.ae
Dubai Land Department: Dubai REST, the owner, tenant and broker app — dubailand.gov.ae
TAMM Abu Dhabi: register units for lease (Tawtheeq) — www.tamm.abudhabi
Federal Tax Authority: corporate tax guide, real estate investment by natural persons — tax.gov.ae
Ministry of Finance: Cabinet Decision No. 49 of 2023 (natural persons and corporate tax) — mof.gov.ae
Federal Tax Authority: tax resident and tax residency certificate guide — tax.gov.ae
UAE Government: Federal Decree-Law No. 46 of 2021 on electronic transactions and trust services — assets.u.ae
UAE Pass, the national digital identity — uaepass.ae
Income Tax Department of India: the India–UAE tax treaty — www.incometaxindia.gov.in
IRS Publication 515: withholding of tax on nonresident aliens (rents, the 30 percent rule, Form W-8ECI) — www.irs.gov
IRS Publication 519: U.S. tax guide for aliens (the real property income election) — www.irs.gov
IRS: FIRPTA withholding on the sale of U.S. real property by a foreign person — www.irs.gov
IRS: how to apply for an ITIN — www.irs.gov
IRS: instructions for Form 1040-NR — www.irs.gov
IRS: the foreign tax credit — www.irs.gov
IRS: Report of Foreign Bank and Financial Accounts (FBAR) — www.irs.gov
FinCEN: report foreign bank and financial accounts — www.fincen.gov
IRS: United States income tax treaties, A to Z — www.irs.gov
eCFR: 24 CFR Part 35 Subpart A, lead-based paint disclosure on sale or lease — www.ecfr.gov
GovInfo: Public Law 106-229, the Electronic Signatures in Global and National Commerce Act — www.govinfo.gov
Florida Senate: SB 264 (2023), interests of foreign countries in real property — www.flsenate.gov
USDA: Agricultural Foreign Investment Disclosure Act reporting portal — www.usda.gov
California Legislature: AB 12 (2023), security deposits capped at one month — leginfo.legislature.ca.gov
Income Tax Department of India: the India–USA tax treaty — www.incometaxindia.gov.in