Capital gains tax in United Arab Emirates 2026

There is no capital gains tax in the United Arab Emirates: shares, funds, property and any other personal asset can be sold with 0% tax on the profit.

The one cost that behaves like a tax sits on property deals — a land registration fee of roughly 2% to 4% of the price, 4% in Dubai.

At a glance

top rate: 0%
entry band: 0%
tax year basis: Not assessed
filing deadline: None
residency basis: Same for residents and non-residents
regime flag: Property transfers: 2–4% registration fee (a transaction fee, not a gains tax)

Rates

Capital gains treatment (2026)

Rate	Base	Applies to
0%	—	Gains on shares, funds, property and other personal assets
2% – 4%	Property price	Land registration fee on real-estate transfers (4% in Dubai); can also hit transfers of property-holding company shares
Corporate regime	Business profits	Gains arising inside a licensed business activity above the AED 1 million turnover line

Residency

Residency trigger

No residence test matters — the rate is 0% for everyone.

Non-resident treatment

Identical; the property registration fee applies to the transaction regardless of who sells.

Notes

Personal investment gains stay outside the corporate tax regime even for individuals who are registered for it on business income.
Your previous country may still claim tax on gains under exit or trailing rules — the 0% is only the UAE side.
In Dubai the registration fee can extend to transfers of shares in companies holding real estate.

FAQ

Is there capital gains tax in the UAE?

No — 0% for individuals on all personal assets. Property transfers carry a separate registration fee of roughly 2–4% of the price (4% in Dubai).

Do non-residents pay UAE tax when selling Dubai property?

No gains tax — the 4% Dubai land registration fee on the transaction is the only charge, and it applies to any seller.

Figures: tax year 2026, compiled from public sources. Not tax advice.

See capital gains tax in other countries

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