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Dubai or Abu Dhabi: property, fees and free zones compared

Official emirate rules for both, with the federal rules that apply to each.

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4%Property transfer fee, Dubai
n/aProperty transfer fee, Abu Dhabi
21Free zones, Dubai
5Free zones, Abu Dhabi
Data updated 30 October 2026 Official sources: Federal Tax Authority, Ministry of Finance, ICP, emirate land and education departments Also served to AI agents via MCP

The short answer

What changes between Dubai and Abu Dhabi?

Federal tax and residence rules are the same in Dubai and Abu Dhabi. Property transfer and housing fees, freehold rules, schools regulators and the free zones differ; the table below sets them side by side.

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

Side by side

Dubai and Abu Dhabi compared

Official fees and rules for Dubai and Abu Dhabi, side by side.

Dubai and Abu Dhabi compared
MetricDubaiAbu Dhabi
Property transfer fee4%n/a
Housing fee on annual rent5%5%
Free zones215

Emirate rules

Rules in Dubai and Abu Dhabi

Property transfer fee: Dubai
In Dubai the fee for registering a real property sale contract is 4 per cent of the contract value, shared equally unless agreed otherwise.
Source
Freehold for foreigners: Dubai
Foreigners may own freehold property in Dubai in areas designated by the Ruler.
Source
Housing fee on rent: Dubai
Dubai tenants pay a municipality housing fee of 5 per cent of annual rent, added to the DEWA bill.
Source
Residence visa authority: Dubai
Residence visa applications for Dubai are handled by the General Directorate of Residency and Foreigners Affairs, Dubai.
Source
Schools regulator: Dubai
Private schools in Dubai are regulated by KHDA.
Source
School fee rule: Dubai
In Dubai, how much a private school may raise fees depends on its inspection rating and the Education Cost Index set by KHDA (2.35 per cent for 2025-26).
Source
Courts: Dubai
Dubai has its own local court system, Dubai Courts, and the DIFC Courts hear civil and commercial cases that relate to the DIFC.
Source
Land department: Dubai
Dubai property is registered with the Dubai Land Department.
Source
Freehold for foreigners: Abu Dhabi
Non-UAE nationals may own property in Abu Dhabi only within designated investment areas.
Source
Housing fee on rent: Abu Dhabi
Abu Dhabi tenants pay a municipality fee of 5 per cent of the higher of rental value or rental index, billed with utilities.
Source
Residence visa authority: Abu Dhabi
Residence visa applications for Abu Dhabi are tracked through the federal ICP.
Source
Schools regulator: Abu Dhabi
Private schools in Abu Dhabi are supervised by the Department of Education and Knowledge (ADEK).
Source
Courts: Abu Dhabi
Abu Dhabi runs its own local courts through the Abu Dhabi Judicial Department, and the ADGM Courts handle civil and commercial matters in ADGM.
Source
Land department: Abu Dhabi
Abu Dhabi property registration is handled by the Abu Dhabi Real Estate Centre.
Source
Freehold areas: Abu Dhabi
Abu Dhabi names Yas Island and Saadiyat Island among its nine designated investment areas for expatriate ownership.
Source

All figures for Dubai · All figures for Abu Dhabi · The full free-zone register

Back to the emirate overview · Methodology and sources

Questions

Dubai or Abu Dhabi: common questions

Is tax different in Dubai and Abu Dhabi?

No. Personal income tax, corporate tax and VAT are federal and the same in every emirate. Fees for property, housing and licences differ.

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.

Plan the move with a specialist

Emirate, free zone, residence route and tax residence decide how a move is structured. Our Dubai team helps you weigh them together, in confidence.

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