Set up for property rules in the UAE
UAE property rules differ by emirate. Dubai has the Dubai Land Department and RERA, Oqood, Ejari, Trakheesi permits and escrow under Dubai Law No. 8 of 2007. Abu Dhabi has the Abu Dhabi Real Estate Centre (ADREC) and Tawtheeq. Sharjah has its Real Estate Registration Department and municipality attestation. VAT is 5% and corporate tax 9% nationwide. For e-invoicing, revenue of AED 50 million or more means going live on 1 January 2027 with an accredited service provider, while everyone else has until 31 March 2027 to appoint and 1 July 2027 to go live.