Owning UAE Property Through a Company: Dubai Rules, Tax and Succession

Introduction

Which companies can own Dubai freehold property, the fees, how rent is taxed in a company versus personally, and the succession and Golden Visa points.

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Last reviewed 27 October 2026 · Updated · 10 min read

In short

A company can own freehold property in Dubai if the Dubai Land Department (DLD) accepts it as an owner. The DLD's published guidance allows companies owned by non-UAE nationals to register property in freehold areas if they are registered in a Dubai free zone, or in another emirate under an agreement with the DLD, while companies wholly owned by UAE or GCC nationals can own property anywhere in Dubai. A company pays the same DLD fees as an individual, and the DLD charges the same total of 4% to register a sale of company shares (its page lists 2% from the seller and 2% from the buyer). The main difference is tax: rent and gains an individual earns from property held as a personal investment are outside Corporate Tax, while a company is taxed on its profit, at 9% above AED 375,000 under the standard rules; a Qualifying Free Zone Person pays 9% on income that is not qualifying income, without the AED 375,000 band.

Can a company own property in Dubai?

Yes, within the limits of Dubai's property law. Under Article 4 of Law No. 7 of 2006 on real property registration, the right to own real property in Dubai is restricted to UAE and GCC nationals, companies fully owned by them, and public joint stock companies, while non-UAE nationals can, with the Ruler's approval, be granted freehold ownership, or usufruct or leasehold rights of up to 99 years, in areas the Ruler designates. Regulation No. 3 of 2006 lists such areas, and the DLD can confirm whether a particular plot is in a freehold area.

For companies owned by non-UAE nationals, the DLD's published answer is that property in those areas may be registered in their names 'provided that such companies are registered in one of Dubai free zones or any of the other emirates as per memorandums of understanding'. Every property transaction must be registered with the DLD, which says transactions not on its registers are invalid.

Which company types can register Dubai property?

The DLD does not publish a single list, so the table brings together what the official sources say as of October 2026. Abu Dhabi and the other emirates have their own registration rules, which this guide does not cover.

Company types and Dubai freehold property, as official sources describe them (October 2026)
What the official sources sayPoints to check
Company in a Dubai free zone, such as DMCC or JAFZAMay register property in freehold areas. The DLD asks a free zone company that is buying for a no-objection certificate (NOC) from its licensing authority, and its off-plan forms list a free zone NOC valid for one year among a foreign company's documents.Whether the free zone will issue the NOC
JAFZA offshore companyJAFZA issues its offshore companies a no-objection letter to own property.It cannot trade with persons in the UAE
RAK ICC or RAKEZ companyUnder agreements signed with the DLD in 2019, registration is accepted where the company is registered with RAK ICC or RAKEZ and its shareholders are individuals; the DLD may also approve companies with corporate shareholders.A no-objection letter is needed; confirm the current terms with the DLD
Company wholly owned by UAE or GCC nationals, or a public joint stock companyCan own property anywhere in Dubai, not only in freehold areas.Must be fully owned by UAE or GCC nationals
Dubai mainland company owned by non-UAE nationalsNot mentioned in the DLD's published answer.Ask the DLD before signing
Foreign company, as the DLD's forms put itThe DLD's off-plan mortgage form says a foreign company 'shall be registered in the free zones' and names DMCC and JAFZA.The forms do not define a foreign company, so ask the DLD
Any company buying inside the DIFCProperty in the DIFC falls under the DIFC's own Real Property Law, whose Registrar keeps a separate register.Check the DIFC's registration rules

A mainland holding company is not designed for a property portfolio: the Commercial Companies Law limits its objects to holding and managing subsidiaries and owning only the real estate it needs to start its activity. Our guide to UAE holding companies explains the alternatives.

What does the DLD charge and ask for when a company buys?

The same fees as for an individual, plus company documents. Dubai's fee schedule sets the fee for registering a sale at 4% of the value. In practice the buyer usually pays the full 4%, although the fee rules split it equally between seller and buyer unless they agree otherwise, so the sale contract decides. The DLD also lists AED 250 for the title deed, AED 10 knowledge and AED 10 innovation fees, and a registration trustee's service fee of AED 4,000 plus VAT for a sale of AED 500,000 or more, or AED 2,000 plus VAT below that. A company must first be registered with the DLD through a company registration request.

The DLD's forms ask a company for documents such as:

  • a valid trade licence or certificate of incorporation
  • the memorandum and articles of association with any amendments, which for a foreign company must be legally translated into Arabic and ratified by the Ministry of Foreign Affairs
  • a shareholder certificate
  • for a free zone company, a no-objection certificate from its licensing authority to own property
  • a power of attorney or notarised board resolution where someone signs for the company

Moving a property you already own into your company is a new registration with the DLD, and the questions at the end of this guide explain what is known about the fee.

Can a company get a mortgage on Dubai property?

Yes, if a bank is willing to lend, and the DLD registers mortgages over company-owned property. Its mortgage registration service lists documents for a limited liability company and charges 0.25% of the mortgage value plus a trustee fee of AED 4,000 plus VAT.

The Central Bank's mortgage regulations set loan-to-value limits for UAE nationals and for expatriates and expect repayment from salary or verifiable business or rental income. They do not set separate limits for companies, and they require each lender to have its own board-approved mortgage lending policy and allow it to be more conservative than the regulations. Our guide to buying property in Dubai as an expat sets out the limits for individuals.

How is rent taxed in a company compared with owning personally?

Rent and gains an individual earns from UAE property held as an investment, without a licence and where none is required, are outside Corporate Tax whatever the amount. The Federal Tax Authority (FTA) says registering a tenancy through Ejari is an administrative record, not a licence, but letting holiday homes under a permit from Dubai's Department of Economy and Tourism counts as a licensed business. Our guide to tax for individuals explains this.

A company is different. The FTA notes that a company has its own legal personality, separate from its owner, and a UAE company is taxed on its taxable income, which starts from its accounting profit, at 0% up to AED 375,000 and 9% above that. Points that matter for a property company:

  • Small Business Relief: a company with revenue of AED 3 million or less in the current and all previous tax periods can elect, each tax period, to be treated as having no taxable income, for tax periods ending on or before 31 December 2029. A Qualifying Free Zone Person cannot elect it.
  • Free zone companies: owning or exploiting property is an excluded activity, except commercial property in a free zone let to other free zone persons. Rent from residential property in a free zone, or from any property outside one, is therefore taxed at 9%, and rent from property outside a free zone also counts towards the de minimis limit that can cost a company its 0% status.
  • Unrealised gains: a company that values investment property at fair value can elect to take gains and losses into account only when they are realised.
  • Property owned before Corporate Tax: under Ministerial Decision No. 120 of 2023, a company could elect with its first tax return to exclude the part of a later gain on qualifying property that relates to the period before Corporate Tax applied to it.

Dividends the company pays to an individual shareholder holding the shares as a personal investment are outside Corporate Tax.

How does VAT apply to property held in a company?

In the same way as for an individual owner. Residential rent is generally exempt where the lease is longer than six months or the tenant holds an Emirates ID, and an owner that makes only exempt supplies, with no taxable business activities, need not register for VAT. Sales and leases of commercial property, meaning any building that is not residential, such as offices, shops, warehouses and hotels, are taxed at 5%, and the owner must register once those supplies exceed AED 375,000 over the past 12 months or are expected to within the next 30 days.

The first supply of a new residential building is zero-rated, later supplies of it are exempt, and the supply of bare land is exempt. Our VAT guide covers returns and penalties.

Does owning through a company help with succession?

It changes what passes on death: the shares in the company rather than the property. When an individual owner dies, the DIFC Courts say DLD transfer fees of 0.125% to 4% of the property's value apply, depending on how closely the beneficiary was related to the deceased. Where a company owns the property, a DIFC Courts Business Owners Will can cover up to five shareholdings in free zone or onshore companies incorporated in the UAE under federal law, a Property Will covers up to five properties, and a Full Will covers both kinds of asset.

Selling the company instead of the property does not avoid the DLD. It has a company shares sale service, listed with its property sale services, which registers a sale of shares between seller and buyer at a total of 4% of the sale value, listed as 2% from each side, the same total as a property sale. The official sources we checked do not say what the DLD charges when company shares pass on death, so ask before counting on a saving.

A foundation can sit above the company. The FTA's clarification on family wealth structures (CTP008) uses the example of a DIFC foundation that wholly owns a holding company, whose subsidiary holds real estate investments, with each entity able to apply in turn to be tax transparent if it meets the conditions. A DIFC Courts will can also leave assets to a foundation if its licence or registration number is given. Our guides to DIFC and ADGM foundations and wills and inheritance explain the options.

Can you get a Golden Visa on property held in a company?

Not through the property route as the DLD and GDRFA Dubai describe it. The DLD's Golden Visa service, which grants a 10-year renewable permit, requires property worth AED 2 million 'wholly owned by the investor' and 'under the name of the applicant', and GDRFA Dubai says the applicant must own the property. GDRFA's separate company route accepts an investor or partner whose share of a UAE company's assets is worth at least AED 2 million, supported by company documents and a certified financial report.

Neither authority says whether a company that only holds property qualifies under the company route, so ask the issuing authority before you buy. Our Golden Visa guide covers every route.

Frequently asked questions

Can an offshore company own property in Dubai?

Some can. JAFZA issues its offshore companies a no-objection letter to own property, and the DLD signed agreements with RAK ICC and RAKEZ in 2019 to register freehold property for their companies. Otherwise the DLD's published guidance refers to companies registered in a Dubai free zone or in another emirate under such an agreement, so a company registered outside the UAE should check with the DLD first.

Is there a fee to move my Dubai property into my own company?

Yes, because the transfer must be registered with the DLD. Its fee schedule charges 4% of the value for a sale and 0.125% for a gift, and the DLD can assess the value itself where the contract price is below market value. The schedule does not say which applies to a transfer into the owner's own company, so confirm the fee with the DLD first.

Do I pay Corporate Tax on rent from a flat I own personally?

Not if you let it as a personal investment without a licence and none is required. The FTA says registering a tenancy through Ejari is an administrative record, not a licence. Holiday home lets under a permit from Dubai's Department of Economy and Tourism count as a licensed business, which is subject to Corporate Tax once total business turnover exceeds AED 1 million.

Does a property company need audited accounts?

For Corporate Tax, audited financial statements are required where revenue exceeds AED 50 million and from every Qualifying Free Zone Person and Tax Group. Company law can also require one: every mainland LLC and joint stock company must have its accounts audited each year. Our statutory audit guide covers the free zones' rules.

How Indigo Group can help

Indigo Group's Corporate Services team can talk you through how a purchase through a company would be structured and how it fits your wider finances, tax position and succession plans, and coordinate the set-up, working alongside the Dubai Land Department's registration trustees and a registered tax agent where one is needed. Our Trust and Estate Planning team can help plan how the property or the company passes on, and our Wealth Management team can look at the property alongside your other investments. Indigo Group's regulated entity, Indigo Financial Analysis and Consultancy LLC, is licensed by the UAE Capital Market Authority (CMA), licence no. 706042.

Read more about our company formation and corporate services in the UAE and our estate and succession planning in Dubai.

To talk this through, book a consultation or message us on WhatsApp.

Written by

Alexander Hutton

CEO

Alex Hutton is the CEO of Indigo Group, where he oversees the company's strategic direction and global operations.

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See all our guides on property structures, costs and tax in the UAE.

Sources

Last reviewed 27 October 2026. This article is for general information only and does not constitute financial, legal or tax advice. Rules change, so please speak to a qualified adviser about your circumstances.

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