For investors · taxes and residency
Taxes and residency: what an investor pays in the UAE and in Russia
One-off purchase costs, UAE taxes, investor visas and what Russian tax residents need to take into account.
AED 2Mthreshold for a 10-year Golden Visa
AED 750kthreshold for a 2-year investor visa
4%DLD fee on registration of a purchase
Purchase
What it costs to buy on top of the property price
| Cost item | What it is | Amount |
|---|---|---|
| DLD fee | Registration of title, or Oqood for off-plan | 4% of the price |
| Administrative fees | Title deed, trustee office, registration | ≈ AED 4–6k |
| Agent commission | On the secondary market; on the primary market the developer usually pays | ≈ 2% + VAT |
| Mortgage registration | If buying with a loan | 0.25% of the loan amount |
| Service charge | Annual, building maintenance | AED 12–25 per sq ft |
UAE
Taxes in the UAE
- There is no personal income tax — neither on rental income nor on sales.
- There is no annual property tax; there is a service charge and utility fees.
- The 9% corporate tax applies to companies with profits above AED 375,000, not to private investors who own property personally.
- 5% VAT applies to commercial property and services; residential sales and leases are largely exempt or zero-rated.
Investor visas
- 10-year Golden Visa — for owning property worth AED 2M or more at the title deed price. Several properties can be combined and a mortgage is allowed. For off-plan, the amount actually paid counts.
- 2-year investor visa — from AED 750k.
- A Golden Visa costs roughly AED 5–9k per person, including the medical test and insurance.
Russia
If you are a Russian tax resident
- A Russian tax resident is anyone who has spent 183 days or more in Russia within 12 months. Residents pay personal income tax (NDFL) on all income, including foreign income.
- Rental income from abroad is declared on form 3-NDFL and taxed at progressive rates of 13–22%, depending on total annual income.
- Income from selling property is taxed at 13% up to RUB 2.4M and 15% above that amount, unless the minimum holding period conditions are met.
- Russia and the UAE have a double taxation avoidance agreement, but UAE tax on this income usually does not arise — so there is nothing to offset.
- Foreign accounts must be reported to the Federal Tax Service, with annual reports on account activity.
Important
Tax consequences depend on your status, ownership structure (personally or via a company) and the date of the transaction. Consult a tax adviser before buying — we will recommend specialists for Russia and the UAE.
This material is for information only and does not constitute individual investment, tax or legal advice. Market data as of October 2026; check current terms before any transaction.
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