If your question is, “Can a foreign company buy property in Dubai?”, the short answer is no: an overseas company cannot be named directly on a Dubai title deed. It may be possible to buy through an eligible company registered in Dubai or a Ras Al Khaimah free zone, subject to approval by the Dubai Land Department (DLD) and the property being in a designated freehold area.
A company can make sense when you need to pool investors or plan for succession. It also brings setup and renewal costs, tax filings and limits on eligibility for the property-based Golden Visa. For many individual investors, personal ownership is simpler. M&M Real Estate can help assess the property investment and acquisition process alongside the ownership questions.
Can a company buy and sell property in Dubai?
Yes, if DLD accepts the company structure and the property is eligible for corporate ownership. Under Article 4 of Dubai Law 7/2006, foreign ownership is restricted to designated freehold areas. DLD’s policy on which entities it accepts is unpublished and subject to change, so confirm with DLD or an adviser before setting up a company.
DIFC entities may also hold Dubai property under an arrangement with DLD. For an overseas investor, the key distinction is that the company registered on the title must meet DLD’s requirements. A UK Ltd or another foreign-incorporated company cannot hold a Dubai title deed directly; DLD requires an eligible company registered in a Dubai or Ras Al Khaimah free zone. Check the current requirements against DLD’s company guidance, as approval depends on the entity and transaction.
RAK ICC companies have been permitted to own property in Dubai freehold areas under a DLD agreement announced on 16 July 2019. Individual shareholders are the standard route, but DLD may also approve corporate shareholders. RAK ICC’s NOC process requires the company to be in good standing; confirm the shareholder structure and NOC requirements with DLD or an adviser.
A company can also sell the property. DLD’s registration schedule, accessed on 5 October 2026, sets a 4% transfer fee, generally split 2% between seller and buyer unless they agree otherwise. The same headline fee applies to company-held property. DLD’s schedule also lists a trustee fee of AED 4,000 plus VAT for a sale valued at AED 500,000 or more, and a title deed fee of AED 250. See DLD’s property sale registration fees.
A sale of shares in a company that holds property does not automatically avoid DLD charges. DLD’s Company shares sale service applies a 2% + 2% transfer fee to such transactions; the base for that fee: confirm with DLD. The DLD service details were checked on 8 October 2026. Check DLD’s Company shares sale service before structuring a sale.
For a company purchase or transfer, paperwork may include the trade licence, memorandum of association, shareholder resolution, good-standing certificate, incumbency certificate and a no-objection certificate. The exact company-document list: confirm with DLD or an adviser.
Can a company own an apartment in Dubai?
Yes, an apartment can be registered to an eligible company, provided it is in a freehold area and DLD accepts the entity. This applies to apartments as well as other eligible property types. A company’s Dubai registration does not remove the need to check the specific property, title process and shareholder documents with DLD.
Setting up a limited company for buy-to-let: UAE, offshore or UK Ltd?
Compare the legal route, annual upkeep and tax treatment, rather than choosing a structure based on incorporation cost alone. A Dubai or Ras Al Khaimah entity may be necessary to hold title, while a UK Ltd cannot be registered directly as the Dubai property owner.
UAE companies and offshore vehicles
RAK ICC’s 2026 fee schedule lists incorporation at AED 3,250, annual renewal at AED 3,950, a property NOC at AED 1,250 per property, good standing at AED 750 and an incumbency certificate at AED 1,000. Agent fees are additional, so confirm those with the agent. View the RAK ICC 2026 fee schedule.
DMCC’s company-set-up guide, dated 12 February 2026, lists its lowest package at AED 35,484 for the first year. The same guide gives a broad licence-cost range of about AED 10,000 to AED 50,000 and an estimated flexi-desk cost of around AED 15,000 to AED 20,000; confirm current prices with DMCC. Check DMCC’s company set-up costs.
JAFZA’s offshore renewal guidance, dated 8 July 2024, lists annual renewal at AED 2,500. Its incorporation fee is not specified here, so check it directly with JAFZA. See JAFZA’s offshore renewal guidance.
A DIFC special purpose vehicle is another possible ownership structure. DIFC’s published fees, checked on 5 October 2026, list a USD 100 application fee and a USD 1,000 annual licence fee. Review DIFC SPV information.
UK Ltd ownership and UK tax
A UK Ltd cannot hold the Dubai title deed directly. If you invest through an eligible UAE property-owning entity, the UK company and its owners may still have UK reporting and tax obligations. HMRC’s Property Income Manual, updated on 21 May 2026, says overseas rental income is chargeable to UK Corporation Tax as property income. UK government rates, checked on 5 October 2026, are 25% or 19% on profits up to £50,000, subject to the applicable rules. Read HMRC’s guidance on overseas property income and check Corporation Tax rates.
The UK-UAE tax treaty has been in force since 25 December 2016. UK Annual Tax on Enveloped Dwellings applies to UK dwellings valued above £500,000, not to a Dubai dwelling. Separately, from 6 April 2025, long-term UK residents, defined by the relevant rules as resident for 10 of the previous 20 years, may pay UK Inheritance Tax on non-UK assets. Check how the rules apply to your circumstances with a UK tax adviser. Read the UK-UAE treaty, HMRC’s ATED guidance and the long-term residence rules for Inheritance Tax.
M&M’s guidance for investors buying in Dubai from the UK covers the cross-border purchase process. Obtain advice from UK and UAE tax and legal professionals before deciding which entity should hold the investment.
Your own name, a company or a foundation: what each one gives you in Dubai, in 20 pages. Who DLD lets on the title deed, the 4% on every route, Corporate Tax and the free zone myth, why the Golden Visa, a permit DLD issues for 10 years, needs your own name, wills and foundations, and a worked example on one AED 2.5 million flat. Checked October 2026.
Download free→How UAE Corporate Tax affects company-owned property
UAE Corporate Tax applies to companies. Under Cabinet Decision 116/2022, taxable income up to AED 375,000 is taxed at 0%, with income above that threshold taxed at 9%. The rules apply for financial years starting on or after 1 June 2023. Rental income and gains earned by a property-owning company form part of its taxable income, and the company must register and file; confirm the requirements with a tax adviser. Read Cabinet Decision 116/2022.
The treatment differs for individuals. The Federal Tax Authority’s real estate guide, published in October 2024, says that an individual’s unlicensed rental and sale income is outside Corporate Tax and does not count towards the AED 1 million threshold for real estate investment activity. This does not remove any tax or reporting obligations in the investor’s home country. Read the FTA guide for individuals investing in real estate.
A Qualifying Free Zone Person may pay 0% on qualifying income and 9% on other income, but residential property income is not qualifying income under the FTA’s free zone guidance, published in May 2024. Small Business Relief may be available to eligible businesses with revenue up to AED 3 million for tax periods ending on or before 31 December 2029 (extended from 2026 by Ministerial Decision No. 131 of 2026), but it is not available to Qualifying Free Zone Persons. Review the free zone tax guidance and the Small Business Relief rules.
A foreign company that earns UAE property income may also have a UAE tax nexus. Cabinet Decision 56/2023 sets out the treatment of foreign companies with UAE property income, including 9% Corporate Tax on net income from 1 June 2023. Read the announcement on Cabinet Decision 56/2023.
One cost comparison: personal ownership, RAK ICC and DMCC
This illustration uses an assumed AED 2.5 million apartment and AED 150,000 net annual rent. It compares the ownership routes, not market prices or a forecast. DLD’s fee schedule, accessed on 5 October 2026, sets the headline transfer fee at 4%, so the transaction fee is AED 2,500,000 × 4% = AED 100,000. The parties usually split the fee unless they agree otherwise, so the buyer’s final share depends on the sale agreement.
- Registration: The trustee fee is AED 4,000 plus VAT and the title deed fee is AED 250, giving AED 4,250 plus VAT. These DLD charges apply whether the buyer is an individual or an eligible company.
- RAK ICC set-up and upkeep: The 2026 RAK ICC schedule lists AED 6,250 in the set-up items used for this comparison, before agent fees. Annual renewal is AED 3,950, also before agent fees. The published RAK ICC schedule lists the underlying charges.
- DMCC set-up and upkeep: The lowest first-year package is AED 35,484, with a flexi-desk estimated at AED 15,000 to AED 20,000. DMCC licence costs range from about AED 10,000 to AED 50,000, so confirm the applicable licence and renewal costs with DMCC. DMCC’s 2026 guide supplies these estimates.
- Tax on the assumed rent: Personal, unlicensed rental income is outside UAE Corporate Tax under the FTA’s October 2024 guidance. If a company’s taxable income is AED 150,000, it is below the AED 375,000 threshold, so the standard Corporate Tax amount is AED 0, but the company still has to register and file. If a DMCC company is a Qualifying Free Zone Person, residential rent is non-qualifying income; at 9%, AED 150,000 × 9% = AED 13,500. The company’s actual taxable income and status require confirmation with a tax adviser.
- Golden Visa: The property value meets DLD’s AED 2 million threshold only if the property is registered in the applicant’s own name. Company-held property does not meet this ownership condition for the property route.
The comparison shows why incorporation costs are only part of the decision. Personal ownership has no company set-up or renewal bill and may keep the property route to the Golden Visa open. A company may suit a wider portfolio or shared ownership, but it adds ongoing administration and tax filings.
Golden Visa, mortgages and succession planning
DLD issues the property-based Golden Visa as a 10-year residence permit. DLD requires a purchase value of at least AED 2 million, registered in the applicant’s own name; a company-held property does not meet that condition. DLD’s investor service, checked on 5 October 2026, lists a fee of AED 9,884.75. Check DLD’s Golden Visa investor service and M&M’s property Golden Visa guide before choosing a holding structure.
Financing also needs early attention. The Central Bank of the UAE’s mortgage rules, checked on 5 October 2026, set individual loan-to-value limits of 60% for investment property and 50% for off-plan property. Company lending follows each bank’s policy, so confirm with the lender before committing to a purchase.
Company ownership may help with succession planning or bringing investors together, but it does not remove the need for appropriate estate documents. DIFC Courts’ published fees, checked on 5 October 2026, list a Full Will at AED 10,000, a mirror Will at AED 15,000 and a Business Owners Will at AED 5,000, covering up to five UAE shareholdings including RAK ICC companies. A transfer to an investor’s own DIFC Foundation may be assessed by DLD as a gift at 0.125%; DLD decides this case by case. See DIFC Courts’ Business Owners Will information and seek legal advice on the right succession route.
When does company ownership make sense?
Personal ownership is often the more straightforward choice when you are buying a single apartment for yourself or as an individual buy-to-let investment. It avoids entity formation and annual renewal costs, and it may preserve eligibility for the property-based Golden Visa if the property is registered in your own name.
A company may be worth considering if several investors will pool funds, if a broader succession plan calls for company shares, or if a portfolio needs a dedicated ownership structure. Before proceeding, confirm that DLD will accept the exact entity, check tax treatment in both the UAE and your country of residence, and obtain written confirmation from your lender if you need finance.
Buying through a company can support pooled investment or succession planning, but it is not a default route for every Dubai property buyer. Check DLD acceptance, tax and annual running costs first. If the main objective is to own one apartment or qualify for the property-based Golden Visa, personal ownership may be the simpler fit. M&M Real Estate can help you assess property options and coordinate the purchase process, while your legal and tax advisers confirm the structure.
Can an overseas company buy property in Dubai?
Not directly in its overseas form. DLD requires an eligible company registered in Dubai or a Ras Al Khaimah free zone to hold the title. The exact structure must be approved by DLD, and the property must be in a designated freehold area.
Can a company own an apartment in Dubai?
Yes. An eligible company can own an apartment in a designated freehold area if DLD approves the entity and the transaction paperwork. A foreign company, such as a UK Ltd, cannot be named directly on the title deed.
Does selling company shares avoid the DLD transfer fee?
No. DLD applies a transfer fee to sales of shares in property-holding companies through its Company shares sale service. Confirm the fee base with DLD before agreeing a share transaction.
