Is the sale of a residential property in UAE subject to VAT?

The first supply of a new residential building in UAE is zero-rated (0% VAT). Subsequent supplies (resales) are exempt from VAT.

Is rental income from commercial property subject to VAT in UAE?

Yes. The lease of commercial real estate in the UAE is subject to VAT at the standard rate of 5%.

Is bare land exempt from VAT in the UAE?

Yes. The supply of bare land (vacant land with no completed or partially completed buildings or civil engineering works) is exempt from VAT in the UAE.

What is the VAT treatment of real estate in UAE Designated Zones?

The sale or lease of real estate located within a UAE Designated Zone is outside the scope of VAT. However, services related to real estate within Designated Zones remain subject to VAT at 5%.

🏢 UAE VAT on Real Estate · Free Tool 2026

VAT on Real Estate in UAE
Free Property VAT Checker

Check the VAT rate on your UAE property in seconds. Covers residential buildings, commercial property, bare land, charitable buildings, construction services and Designated Zones — for owners, landlords and developers across Dubai, Abu Dhabi, Sharjah and the UAE. Based on FTA VAT Guide VATGRE1.

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VAT on Real Estate in UAEFree Property VAT Checker

VAT on Real Estate in UAE
Free Property VAT Checker