Relocating to Dubai: fees, property and free zones

The short answer

What does it cost to relocate to Dubai?

The official property transfer fee in Dubai is 4%, there is no personal income tax, and 21 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 Dubai

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

Property transfer fee: In Dubai the fee for registering a real property sale contract is 4 per cent of the contract value, shared equally unless agreed otherwise.
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Freehold for foreigners: Foreigners may own freehold property in Dubai in areas designated by the Ruler.
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Housing fee on rent: Dubai tenants pay a municipality housing fee of 5 per cent of annual rent, added to the DEWA bill.
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Residence visa authority: Residence visa applications for Dubai are handled by the General Directorate of Residency and Foreigners Affairs, Dubai.
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Schools regulator: Private schools in Dubai are regulated by KHDA.
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School fee rule: 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).
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Courts: Dubai has its own local court system, Dubai Courts, and the DIFC Courts hear civil and commercial cases that relate to the DIFC.
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Land department: Dubai property is registered with the Dubai Land Department.
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Free zones

Free zones in Dubai

Free zones in Dubai
Free zone	Emirate	Focus	VAT designated zone	Common-law courts
DMCC	Dubai	Dubai Multi Commodities Centre (DMCC) describes its focus as: trade and commodities (precious metals and stones, agri-products, energy, digital assets).	No	No
Dubai Airport Free Zone	Dubai		Yes	No
Dubai CommerCity	Dubai	Dubai CommerCity describes its focus as: digital commerce.	Yes	No
Dubai Design District (d3)	Dubai	Dubai Design District describes its focus as: design, art and fashion.	No	No
Dubai Healthcare City	Dubai	Dubai HealthCare City describes its focus as: healthcare and related services.	No	No
Dubai Humanitarian (formerly International Humanitarian City)	Dubai	Dubai Humanitarian City describes its focus as: humanitarian logistics and emergency response.	n/a	No
Dubai International Academic City	Dubai	Dubai International Academic City describes its focus as: higher education.	No	No
Dubai International Financial Centre (DIFC)	Dubai	Dubai International Financial Centre (DIFC) describes its focus as: international financial centre (fintech, start-ups).	No	Yes
Dubai Internet City	Dubai	Dubai Internet City describes its focus as: technology and innovation.	No	No
Dubai Knowledge Park	Dubai	Dubai Knowledge Park describes its focus as: human resources, training and professional development.	No	No
Dubai Maritime City	Dubai	Dubai Maritime City describes its focus as: marine industry (ship repair, yacht manufacturing).	No	No
Dubai Media City	Dubai	Dubai Media City describes its focus as: media and content creation.	No	No
Dubai Outsource City	Dubai	Dubai Outsource City describes its focus as: outsourcing and shared services.	No	No
Dubai Production City	Dubai	Dubai Production City describes its focus as: media production, printing, publishing and packaging.	No	No
Dubai Science Park	Dubai	Dubai Science Park describes its focus as: pharma, health, wellness and life, environmental and energy sciences.	No	No
Dubai Silicon Oasis (DSO)	Dubai	Dubai Silicon Oasis describes its focus as: knowledge and innovation (technology).	No	No
Dubai South	Dubai	Dubai South describes its focus as: free zone, logistics, aviation and lifestyle hub.	n/a	No
Dubai Studio City	Dubai	Dubai Studio City describes its focus as: film, television and media production.	No	No
Jebel Ali Free Zone (Jafza)	Dubai	Jebel Ali Free Zone describes its focus as: logistics, petrochemicals, food and agriculture, trade-oriented industry.	Yes	No
Meydan Free Zone	Dubai	Meydan describes its focus as: multi-activity company formation (trading, professional services, manufacturing).	No	No
National Industries Park (NIP)	Dubai	National Industries Park describes its focus as: production and distribution.	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 Dubai: common questions

What is the property transfer fee in 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.

Can foreigners own property in Dubai?

Foreigners may own freehold property in Dubai in areas designated by the Ruler.

Which free zones are in Dubai?

We list 21 free zones in Dubai 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 Dubai: property, fees, schools and free zones