Inheritance tax in United Arab Emirates 2026

The United Arab Emirates charges no inheritance tax and no gift tax — 0% on anything passing on death or by gift, to anyone.

For expatriates the real planning topic is succession law rather than tax: without a registered will, local default rules can decide who inherits.

At a glance

top rate: 0%
entry band: 0%
tax year basis: Not applicable
filing deadline: None
residency basis: No inheritance tax for anyone, on any assets
regime flag: No wealth tax either

Rates

Inheritances and gifts (2026)

Rate	Base	Applies to
0%	—	All inheritances, whoever inherits
0%	—	All lifetime gifts
2% – 4%	Property value	Land registration fee where real estate changes hands, including by gift in some emirates

Residency

Residency trigger

Nothing to trigger — no inheritance or gift tax exists.

Non-resident treatment

Identical: UAE assets pass to foreign heirs with 0% UAE tax.

Notes

Expatriates should register a will (dedicated registries exist in Dubai and Abu Dhabi) — the tax is zero, but default succession rules are the real risk.
Your home country may still tax what you leave or inherit under its own rules.
Transferring real estate, even within a family, can trigger the emirate's registration fee.

FAQ

Is there inheritance tax in the UAE?

No — 0% on inheritances and gifts for everyone. The practical issue for expats is registering a will, since succession law rather than tax decides outcomes.

Do heirs pay anything on UAE property?

No inheritance tax; a land registration fee of roughly 2–4% can apply when title formally transfers, depending on the emirate.

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

See inheritance tax in other countries

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