Can a company buy property in Dubai?

Yes. Dubai's property registration law, Law No. 7 of 2006, restricts the right to own property in the emirate to UAE nationals, GCC nationals, companies wholly owned by them and public joint stock companies. Subject to the Ruler's approval, non-UAE nationals may be granted freehold ownership, or usufruct or leasehold rights of up to 99 years, in areas the Ruler determines. [1]

These areas are set plot by plot. Regulation No. 3 of 2006 set out the original list: 23 areas, each by plot number, including plots in Dubai Marina, Palm Jumeirah, Emirates Hills, Jebel Ali and The World Islands. Later decisions have added land. Resolution No. 25 of 2021, for example, added 4 plots for usufruct and lease rights of up to 99 years, not freehold. Check the exact plot, and the right it carries, with the Land Department before you commit. [2]

So a company that is not wholly owned by UAE or GCC nationals can own only in those designated areas. Press and law-firm reports of the DIFC and ADGM arrangements state the rule the same way, and the ADGM report adds that, outside the freehold zones, the entity has to undertake that its shares will be held only by UAE and GCC nationals. [1][13][14]

Which companies can own property in Dubai?

Before a company can buy, it must be registered with the Land Department, which gives it a reference number for property transactions. The Land Department's service terms add 2 conditions: foreign companies must be registered in a free zone in Dubai or Ras Al Khaimah, and GCC companies with the Dubai Department of Economic Development. [3][4] Agreements with other free zones extend the list.

Company type Can it own Dubai freehold property? What the Land Department or registry asks for
Company licensed in Dubai (trade licence) Yes. Wholly UAE or GCC owned: anywhere. Others: freehold areas. [1][3] Trade licence, memorandum and articles, owners' identity documents [3]
Dubai free zone company (for example DMCC or a JAFZA free zone company) Yes, in freehold areas [3] Certificate of incorporation, memorandum and articles, and a no-objection certificate from the free zone for a purchase [3]
JAFZA offshore company Yes. JAFZA lists owning real estate among the main uses of its offshore companies [11] A JAFZA "No Objection Certificate (NOC) Letter to Own Property", AED 200 [11]
RAK ICC or RAKEZ company Yes, in freehold areas, under memoranda signed on 16 July 2019. Accepted where the shareholders are individuals; the Land Department may also approve companies owned by other companies [12] A no-objection letter, the required documents and the registration fees [12]
DIFC entity, including a DIFC foundation Yes, outside the DIFC. If not owned by GCC nationals, only in areas designated for foreign ownership [13] A "DLD NOC" from the DIFC Registrar of Companies, which lists the service and a "DIFC / DLD Properties Registration" in its fee table [13]
ADGM entity, including an ADGM foundation Yes, in freehold zones, under a memorandum signed in November 2018 [14] Licensed and registered in ADGM, with its beneficial owners disclosed [14]
Ajman Free Zones or Masdar City company Agreements signed in April and July 2025 to open freehold ownership to these companies [15] Ask the Land Department which procedures are in force for your free zone [15]
Company registered in another GCC country Yes, once registered with the Dubai Department of Economic Development, under the Land Department's terms [3] Certificate of incorporation or trade licence, memorandum and articles [3]
Company registered outside the UAE and the GCC (for example in the UK or BVI) The Land Department's terms say it must be registered in a free zone in Dubai or Ras Al Khaimah [3] As for that free zone [3]
RAK ICC foundation Not confirmed. The 2019 memorandum covers RAK ICC companies, and we have found no official source that extends it to RAK ICC foundations [12] Do not plan on it

For more on the RAK ICC and JAFZA routes, see UAE offshore companies and RAK ICC companies. For foundations, see DIFC, ADGM or RAK ICC foundation?

How to buy property in Dubai through a company

  1. Register the company with the Land Department. You apply at a Real Estate Registration Trustee centre and receive a company reference number by email. A sale cannot be registered without it. The trustee centre's fee is AED 2,000 plus VAT for a limited liability company and AED 4,000 plus VAT for a company with foreign shareholders. [3][4]
  2. Get the no-objection certificate from the company's registry. Free zone companies need one from their licensing authority for a purchase. [3] JAFZA issues its offshore letter in 1 working day. [11]
  3. For a completed property in a freehold area, get the developer's no-objection e-certificate. The Land Department lists it among the documents for a sale, issued through the Dubai REST app. [4]
  4. Sign and pay at a trustee centre. The Land Department issues an electronic title deed to the buyer, here the company. [4]

Expect to provide the company's licence or certificate of incorporation, memorandum and articles and any amendments, the owners' identity documents, and a power of attorney or board resolution for whoever signs. For off-plan purchases by a foreign company, the Land Department also asks for an Arabic legal translation of the memorandum, attested by the Ministry of Foreign Affairs, and a shareholder certificate. [3][6][8]

What are the Dubai Land Department fees for a company?

A company pays the same transfer fee as an individual. These are the Land Department's published fees:

Item Fee
Registering a sale 4% of the price, shared equally between seller and buyer unless they agree otherwise (the sale service lists 2% each) [4][5]
Title deed AED 250 [4]
Trustee centre fee AED 4,000 plus VAT for a sale of AED 500,000 or more; AED 2,000 plus VAT below that [4]
Company registration with the Land Department AED 4,000 plus VAT for a company with foreign shareholders; AED 2,000 plus VAT for a limited liability company [3]
Registering a mortgage 0.25% of the mortgage value [8]
Registering a gift of property 0.125% of the property's value, minimum AED 2,000 [9]
Registering inherited property in the heirs' names AED 1,000 per property, collected from the heirs [25]
Registering a sale of company shares 2% of the sale value from the seller and 2% from the buyer [10]

The sale service also lists map fees of AED 100 to AED 250 and "knowledge" and "innovation" fees of AED 10 each. [4]

The Land Department verifies the value of each property transaction. Where the stated price is below market value, or the information given is false, it assesses the value itself. Giving a false value, or any other act to evade the fee, is fined at double the fee. [5]

Can a company buy off-plan property in Dubai?

Yes. An off-plan purchase is registered in the Interim Property Register, through the Land Department's Oqood system, and a sale that isn't entered in that register is void. The developer registers the contract online within 90 days of signing. [6][7]

  • Fees: 2% of the sale value from the seller and 2% from the purchaser, as for a completed property. [6]
  • Company documents: for a foreign company, the shareholders must be named, and the Land Department asks for a free zone no-objection letter valid for 1 year, the attested Arabic memorandum and a shareholder certificate. [6]
  • Where the money goes: buyers' payments for off-plan units go into the project's escrow account, opened in the project's name with an escrow agent accredited by the Land Department. [7]

Can a company get a mortgage on Dubai property?

A company can mortgage property it owns. The mortgage is registered with the Land Department, online by the bank or at a trustee centre, for 0.25% of the mortgage value, plus AED 250 for the title deed and a trustee centre fee of AED 4,000 plus VAT (AED 5,000 plus VAT for an off-plan unit). For a limited liability company the Land Department lists the trade licence, a job title certificate, the memorandum translated into Arabic and attested by the Ministry of Foreign Affairs, and a power of attorney or notarised board resolution. [8]

Whether a bank lends to a company, how much and on what security is the bank's decision. A licensed bank provides any mortgage, and you choose and contract with it directly.

Moving property you already own into a company

Transferring your own property to a company is a new registration at the Land Department. Its gift service covers transfers without payment to first-degree relatives or to companies, at 0.125% of the property's value with a minimum of AED 2,000. A transfer for payment is a sale, at 4%. The Land Department decides which applies to your transfer. [5][9]

Selling the company's shares later can also attract the fee. The Land Department runs a "company shares sale" service, which registers a sale of a company's shares, issues a title deed and charges 2% of the sale value to each side. Confirm with the Land Department and a lawyer how a share sale of your company would be treated before you rely on it. [10]

Your home country may tax the transfer, or the company, too. Our page on international property structures sets out the UK rules on company-held homes, as an example.

What happens to company-owned property in Dubai when the owner dies?

Property in your own name. Under Dubai's law on non-Muslims' estates, the legislation in force in Dubai applies to an estate or will as far as it relates to property in Dubai, whatever law would otherwise govern it. [16] To register the property in the heirs' names, the Land Department works from the legal inheritance certificate and a letter from the court, and charges AED 1,000 per property. [25] See Inheritance law in the UAE and Wills in Dubai and the UAE.

Property in a company. The title deed is issued to the company, which is the owner. A shareholder's death changes who owns the shares in the company, not the registered owner of the property. What passes is the shareholder's shares, and the plan has to cover them: [4][17]

  • A will that covers the shares. The DIFC Courts' Business Owners Will covers up to 5 shareholdings in free zone or onshore UAE companies, including RAK ICC companies, for AED 5,000 (AED 7,500 for mirror wills for a couple).
  • A foundation that owns the shares or the property. DIFC and ADGM foundations can hold Dubai property in the areas open to foreign ownership. [13][14] How a foundation's charter decides who benefits is covered in our foundations guide.

Check the company's articles too, since they can limit who may receive the shares. A law firm drafts the will or charter to match them.

How is rental income from Dubai property taxed?

Owned personally Owned through a UAE company
UAE corporate tax on rent None. Letting property that isn't done, and doesn't need to be done, through a licence is "real estate investment" income, outside corporate tax however large. That income alone doesn't require you to register [18] The company is a taxable person and must register. Taxable income up to AED 375,000 is taxed at 0%, and above it at 9% [19][20]
Free zone 0% rate Not relevant Owning or exploiting property is an "excluded activity" for a Qualifying Free Zone Person. The only exception is commercial property in a free zone where the deal is with a Free Zone Person [21]
VAT on residential rent and resale Generally exempt [23] Generally exempt [23]
VAT on commercial property 5% on sales and leases [23] 5% on sales and leases. The mandatory VAT registration threshold is AED 375,000 of taxable supplies [23]

Three further rules apply:

  • The personal exclusion covers only activity that isn't conducted, and doesn't need to be conducted, through a licence. [18]
  • For property inside a free zone, income from property that isn't commercial property (such as homes), and from commercial property where the deal is with anyone who isn't a Free Zone Person, is taxed at the standard rates, even for a Qualifying Free Zone Person. [22]
  • The first supply of a residential property within 3 years of its completion is zero-rated for VAT; other residential sales and leases are generally exempt. [23]

The free zone conditions are covered in Free zone corporate tax in the UAE. Your country of residence or citizenship may tax the rent as well. A tax adviser there confirms it.

Can company-owned property count for a Golden Visa?

The federal immigration authority's property route asks for property worth at least AED 2 million, with full ownership "registered in the investor's name". [24] If the visa matters to you, settle how the property will be held before you buy. See UAE Golden Visa: who qualifies.

Questions to settle before you buy through a company

  • Is the property let, lived in by the family, or held for sale?
  • Who should own it after you, and does the structure make that simple?
  • Which country taxes the owners, and how does it treat a company abroad?
  • Will a bank lend to the company, and on what terms?
  • Does anyone in the family need the property for a Golden Visa?

How Marlborough Gulf helps

What we do:

  • We set out how owning personally, through a company or through a foundation would work for each property you plan to buy, against the outcome you want.
  • We form and run the UAE company that holds the property, including RAK ICC companies as a registered agent of RAK ICC, and coordinate its no-objection letter and Land Department registration.
  • We keep the company's accounts and advise on its UAE corporate tax and VAT.
  • We coordinate the law firm, the bank and your home-country tax adviser to one timetable.

What a licensed partner does: A law firm drafts the company documents, wills and any foundation charter. A DIFC- or ADGM-licensed registered agent sets up a foundation, and you engage it directly. A licensed bank provides any mortgage. The Dubai Land Department decides each registration. You appoint and contract with each specialist directly.

Holding companies in the UAE → Succession planning and structuring →

Request a consultation

Questions people ask

Can a foreign company buy property in Dubai?

The Land Department's service terms say foreign companies must be registered in a free zone in Dubai or Ras Al Khaimah. UAE companies it accepts include Dubai free zone companies, JAFZA offshore companies and RAK ICC companies. [3][11][12]

Can a free zone company buy residential property in Dubai?

Yes, in the freehold areas. The Land Department asks for a no-objection certificate from the company's free zone for the purchase. [3]

Does a company pay the 4% Dubai Land Department fee?

Yes. The 4% sale registration fee applies to a company as to an individual, shared equally between seller and buyer unless they agree otherwise. [4][5]

Can a RAK ICC foundation own property in Dubai?

We have found no official confirmation. The Land Department's 2019 memorandum covers RAK ICC companies. DIFC and ADGM foundations can hold Dubai property in the areas open to foreign ownership. [12][13][14]

Do I pay tax on Dubai rental income?

Not UAE corporate tax, if you own the property personally and letting it isn't done, and doesn't need to be done, through a licence. Commercial rents carry 5% VAT. A UAE company that owns the property pays 9% on its taxable income above AED 375,000. [18][20][23]

This guide is general information, not legal or tax advice for your circumstances. Rules and fees change; they were last checked on 29 October 2026.

Marlborough Gulf does not give investment, pension or insurance advice. Regulated services are provided by licensed firms, who contract with you directly.

Sources

  1. Dubai Law No. 7 of 2006 Concerning Real Property Registration in the Emirate of Dubai, Articles 4 and 6, in Dubai Land Department, Dubai Real Estate Legislation (English, 2014 compilation), read 29 Oct 2026. https://rdc.dubailand.gov.ae/Assets/img/Real_Estate_Legislation_en.pdf
  2. Dubai Regulation No. 3 of 2006 Determining Areas for Ownership by Non-UAE Nationals of Real Property, Article 3, in the same compilation; and Resolution No. 25 of 2021 Adding Land to the Areas for Ownership by Non-UAE Nationals, Article 1 (12 Jul 2021), Dubai Legislation Portal. https://rdc.dubailand.gov.ae/Assets/img/Real_Estate_Legislation_en.pdf https://dlp.dubai.gov.ae/Legislation%20Reference/2021/Resolution%20No.%20%2825%29%20of%202021%20Adding%20Land%20to%20the%20Areas%20for%20Ownership%20by%20Non-UAE%20Nationals.html
  3. Dubai Land Department, Company registration application (documents, fees and service terms), site updated 14 Oct 2026. https://dubailand.gov.ae/en/eservices/request-to-register-companies/
  4. Dubai Land Department, Property Sale Registration, site updated 14 Oct 2026. https://dubailand.gov.ae/en/eservices/property-sale-registration/
  5. Dubai Executive Council Resolution No. 30 of 2013 Approving Fees of the Land Department, Articles 3 to 6 and Table of Fees (items 1, 5, 10 and 22), in Dubai Land Department, Dubai Real Estate Legislation. https://rdc.dubailand.gov.ae/Assets/img/Real_Estate_Legislation_en.pdf
  6. Dubai Land Department, Request to register the initial sale (Oqood), read 29 Oct 2026. https://dubailand.gov.ae/en/eservices/request-to-register-the-initial-sale/
  7. Dubai Law No. 13 of 2008 Regulating the Interim Property Register, Article 3; Dubai Law No. 8 of 2007 Concerning Escrow Accounts for Real Estate Development, Articles 2 and 7; in Dubai Land Department, Dubai Real Estate Legislation. https://rdc.dubailand.gov.ae/Assets/img/Real_Estate_Legislation_en.pdf
  8. Dubai Land Department, Mortgage registration application, read 29 Oct

    https://dubailand.gov.ae/en/eservices/request-for-mortgage-registration/

  9. Dubai Land Department, Property Gift Registration, read 29 Oct 2026. https://dubailand.gov.ae/en/eservices/property-gift-registration/
  10. Dubai Land Department, Company shares sale, read 29 Oct 2026. https://dubailand.gov.ae/en/eservices/company-shares-sale/
  11. Jebel Ali Free Zone Authority, Offshore Company Letters (8 Jul 2024) and How to set up an offshore company, read 29 Oct 2026. https://www.jafza.ae/resource-centre/guides/offshore-company-letters/ https://www.jafza.ae/resource-centre/guides/how-to-set-up-an-offshore-company/
  12. Dubai Land Department, "DLD strengthens ties with Ras Al Khaimah government entities", 16 Jul 2019 (Internet Archive copy of the DLD page, saved 14 May 2025); Gulf Today report of the same release, 16 Jul 2019. https://web.archive.org/web/20250514153941/https://dubailand.gov.ae/en/news-media/dld-strengthens-ties-with-ras-al-khaimah-government-entities/ https://www.gulftoday.ae/business/2019/07/16/dld-strengthens-ties-with--rak-government-entities
  13. Gulf News, "DLD opens investment lane for DIFC entities", 1 Nov 2018 (news report; the Land Department's own release no longer opens); DIFC Registrar of Companies, Table of Fees, DIFC-RC-GL-02 Rev. 18, 23 Feb 2023 ("DLD NOC"; "DIFC / DLD Properties Registration"). https://gulfnews.com/business/property/dld-opens-investment-lane-for-difc-entities-1.2107712 https://assets.difc.com/v1/media/edge/images/dubaiintern0078-difcexperie96c5-production-3253/media/project/difcexperiences/difc/difcwebsite/documents/business-section-documents/difc-rc-gl-02_rev_18_roc_table_of_fees.pdf
  14. ADGM, "Dubai Land Department signs MoU with ADGM Registration Authority to bolster Dubai's real estate sector", 7 Nov 2018; Stephenson Harwood (Sunita Singh-Dalal), "The ownership of real estate in Dubai by ADGM registered entities", Legal 500, 15 Sep 2020. https://www.adgm.com/media/announcements/dubai-land-department-signs-mou-with-adgm-registration-authority-to-bolster https://www.legal500.com/intelligence/united-arab-emirates/real-estate-and-construction/the-ownership-of-real-estate-in-dubai-by-adgm-registered-entities
  15. Dubai Land Department, "DLD and AFZA partner to boost real estate investments and competitive edge", 4 Apr 2025; "Dubai Land Department, Masdar City sign memorandum of cooperation to enable free zone companies to own properties in Dubai", 24 Jul 2025. https://dubailand.gov.ae/en/news-media/dld-and-afza-partner-to-boost-real-estate-investments-and-competitive-edge https://dubailand.gov.ae/en/news-media/dubai-land-department-masdar-city-sign-memorandum-of-cooperation-to-enable-free-zone-companies-to-own-properties-in-dubai
  16. Dubai Law No. 15 of 2017 on the estates and wills of non-Muslims in Dubai, Article 4(b)(1), Dubai Legislation Portal. https://dlp.dubai.gov.ae/Legislation%20Reference/2017/Law%20No.%20%2815%29%20of%202017.html
  17. DIFC Courts, Business Owners Will, read 29 Oct 2026. https://www.difccourts.ae/difc-courts-wills/services/business-owners-will
  18. Cabinet Decision No. 49 of 2023 on the categories of business conducted by natural persons that are subject to corporate tax, Articles 1 and 2, Ministry of Finance. https://mof.gov.ae/wp-content/uploads/2023/05/Cabinet-Decision-No.-49-of-2023.pdf
  19. UAE Ministry of Finance, Corporate Tax, site updated 29 Oct 2026. https://mof.gov.ae/en/public-finance/tax/corporate-tax/
  20. PwC Worldwide Tax Summaries, UAE: corporate, taxes on corporate income, reviewed 9 Sep 2026. https://taxsummaries.pwc.com/united-arab-emirates/corporate/taxes-on-corporate-income
  21. Ministerial Decision No. 229 of 2025 on Qualifying Activities and Excluded Activities, Article 2(2)(e), Ministry of Finance, 28 Aug 2025. https://mof.gov.ae/wp-content/uploads/2025/09/EN-Ministerial-Decision-No.-229-of-2025-Regarding-Qualifying-Activities-and-Excluded-Activities.pdf
  22. Cabinet Decision No. 100 of 2023 on Determining Qualifying Income for the Qualifying Free Zone Person, Article 6, Ministry of Finance. https://mof.gov.ae/wp-content/uploads/2023/11/Cabinet-Decision-No.-100-of-2023-on-Determining-Qualifying-Income-for-the-Qualifying-Free-Zone-Person.pdf
  23. UAE Ministry of Finance, Value Added Tax ("VAT in Real Estate", "Zero-Rated Sectors", "Registering Businesses for VAT"), site updated 29 Oct 2026. https://mof.gov.ae/en/public-finance/tax/vat/
  24. Federal Authority for Identity, Citizenship, Customs and Port Security (ICP), What is the UAE Golden Residency?, updated 10 Sep 2026. https://icp.gov.ae/en/uae-golden-residency/
  25. Dubai Land Department, Inheritance Title Transfer, site updated 14 Oct 2026. https://dubailand.gov.ae/en/eservices/inheritance-title-transfer/