Running a property business in the UAE
Property rules differ by emirate. Dubai works through the Dubai Land Department and RERA, with Oqood for off-plan sales, Ejari for tenancy contracts, Trakheesi permits and escrow under Dubai Law No. 8 of 2007. Abu Dhabi has the Abu Dhabi Real Estate Centre and Tawtheeq. Sharjah uses its Real Estate Registration Department and municipality attestation. Across the country, VAT is 5% and corporate tax is 9%. E-invoicing begins on 1 January 2027 for groups with revenue of AED 50 million or more and on 1 July 2027 for others.