Abu Dhabi: property, fees and free zones

The short answer

What does it cost to relocate to Abu Dhabi?

The official property transfer fee in Abu Dhabi is n/a, there is no personal income tax, and 5 free zones are listed for the emirate. Housing fees, ownership rules and the schools regulator are set out below with their sources.

Evidence: Official source · Machine-readable data · As of 30 October 2026

Emirate rules

What applies in Abu Dhabi

Each rule below is read from the competent Abu Dhabi or federal authority on the date shown.

Freehold for foreigners: Non-UAE nationals may own property in Abu Dhabi only within designated investment areas.
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Housing fee on rent: Abu Dhabi tenants pay a municipality fee of 5 per cent of the higher of rental value or rental index, billed with utilities.
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Residence visa authority: Residence visa applications for Abu Dhabi are tracked through the federal ICP.
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Schools regulator: Private schools in Abu Dhabi are supervised by the Department of Education and Knowledge (ADEK).
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Courts: Abu Dhabi runs its own local courts through the Abu Dhabi Judicial Department, and the ADGM Courts handle civil and commercial matters in ADGM.
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Land department: Abu Dhabi property registration is handled by the Abu Dhabi Real Estate Centre.
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Freehold areas: Abu Dhabi names Yas Island and Saadiyat Island among its nine designated investment areas for expatriate ownership.
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Free zones

Free zones in Abu Dhabi

Free zones in Abu Dhabi
Free zone	Emirate	Focus	VAT designated zone	Common-law courts
Abu Dhabi Airport Free Zone	Abu Dhabi		Yes	No
Abu Dhabi Global Market (ADGM)	Abu Dhabi	Abu Dhabi Global Market (ADGM) describes its focus as: international financial centre.	No	Yes
KEZAD Group	Abu Dhabi	Khalifa Economic Zones Abu Dhabi (KEZAD) describes its focus as: trade, logistics and industrial (automotive, food processing, metals, polymers, specialty chemicals).	Yes	No
Masdar City Free Zone	Abu Dhabi	Masdar City Free Zone supports entrepreneurship and private-sector growth in Abu Dhabi.	No	No
twofour54 Abu Dhabi Free Zone	Abu Dhabi	twofour54 describes its focus as: media, entertainment and gaming.	No	No

VAT designated zone: listed by the Federal Tax Authority, so certain supplies within or between such zones are treated as outside the UAE for VAT. Common-law courts: DIFC and ADGM run their own courts. Licence and setup fees are set by each zone and are not shown.

Federal rules

Federal rules that apply here too

Tax and residence rules are federal and apply in every emirate.

Personal income tax: The UAE does not levy personal income tax on individuals.
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Corporate tax: In 2026 the UAE federal corporate tax rate is 9 per cent on taxable income above AED 375,000.
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Corporate tax threshold: Taxable income up to AED 375,000 is taxed at 0 per cent and income above it at 9 per cent.
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Qualifying free-zone income: A Qualifying Free Zone Person pays 0 per cent corporate tax on its qualifying income.
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Qualifying Free Zone Person rules: In 2026 a Qualifying Free Zone Person pays 0% on qualifying income and 9% on other income, provided non-qualifying revenue stays within the lower of 5% of revenue or AED 5 million.
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VAT: The UAE standard VAT rate in 2026 is 5 per cent.
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Back to the emirate overview · Methodology and sources

Questions

Living in Abu Dhabi: common questions

What is the property transfer fee in Abu Dhabi?

This has not yet been verified from an official Abu Dhabi source. Ask the emirate land department for the current position.

Can foreigners own property in Abu Dhabi?

Non-UAE nationals may own property in Abu Dhabi only within designated investment areas.

Which free zones are in Abu Dhabi?

We list 5 free zones in Abu Dhabi from the official UAE register; the table on this page names each with its focus.

Can I live in one emirate and work in another?

Yes. Residence, employment and company licensing are separate. Many residents live in one emirate and work or hold a licence in another; your visa follows your sponsor or your Golden Visa, not your address.

Information, not tax, legal or immigration advice. UAE fees and rules change by decision without long notice; confirm the current position with the authority named before you act. Free-zone licence and setup fees are not shown because each zone sets and changes them.

Relocating to Abu Dhabi: property, fees, schools and free zones