If you invested AED 2 million or more in UAE real estate to secure long-term residency, one question eventually becomes unavoidable:
What taxes apply when selling Golden Visa property?
There is a lot of misinformation in the market. Some agents say, “There’s no tax at all.” Others warn about hidden capital gains rules. In reality, the UAE tax framework is straightforward but technical. And misunderstanding it can affect your net returns, compliance, and even your Golden Visa status.
In this 2026 guide, we break down exactly what applies when selling property linked to a UAE Golden Visa, using official government sources and recent regulatory updates.
Understanding the UAE Tax Framework
Before answering what taxes apply when selling Golden Visa property, it’s important to clarify how taxation works in the UAE.
The UAE does not currently impose:
- Personal income tax
- Capital gains tax on individuals
- Annual property tax
The official Federal Tax Authority confirms that there is no personal income tax in the UAE. Additionally, the UAE Ministry of Finance outlines the corporate tax regime applicable from 2023 onwards, but this applies to business profits, not personal property disposals.
However, “no capital gains tax” does not mean “zero costs.”
When selling Golden Visa property, several transaction fees and potential corporate tax exposures may apply depending on ownership structure.
Let’s break it down properly.
What Taxes Apply When Selling Golden Visa Property?
1. Is There Capital Gains Tax in UAE on Property Sales?
As of 2026, there is no capital gains tax on property sold by individuals in the UAE.
If you purchased a qualifying AED 2 million property and sell it later at a profit, the gain is not taxed provided:
- You own the property in your personal name.
- You are not trading property as a licensed business activity.
- The property is not held within a taxable corporate structure.
This position is consistent with official guidance from the UAE Ministry of Finance under Federal Decree-Law No. 47 of 2022 on Corporate Tax, which applies the 9% rate to taxable business profits, not to individuals disposing of personal assets. The law does not introduce capital gains tax on property sold by individuals in their personal capacity.
This clarity in the tax regime is one of the structural reasons Dubai and the wider UAE remain globally attractive to long-term real estate investors.
2. Corporate Tax Considerations (9% Regime)
The 9% corporate tax introduced in 2023 applies to taxable business profits exceeding AED 375,000.
If your Golden Visa property is:
- Held under a mainland company
- Owned through a holding structure
- Part of a real estate trading business
Then profits on sale may fall under corporate tax rules.
The UAE Corporate Tax Law (Federal Decree-Law No. 47 of 2022) clarifies that business income is taxable, including gains arising from business assets.
Important nuance:
If you are simply holding property for investment in your personal capacity, corporate tax does not apply. But if you are operating as a real estate trader, developer, or property investment company, different rules may apply.
This distinction is where many investors get confused.
3. Dubai Land Department (DLD) Transfer Fees
While there is no capital gains tax, there is a 4% property transfer fee payable to the Dubai Land Department when selling property in Dubai.
Key details:
- 4% of the property value
- Typically split between buyer and seller (though negotiable)
- Paid at the time of transfer
This is not a tax on profit. It is a transaction fee.
4. Mortgage Settlement & Bank Charges
If the Golden Visa property was mortgaged:
- Early settlement charges may apply (usually up to 1%, capped under UAE Central Bank guidelines).
- A mortgage release fee will be payable to the Land Department.
Always check with your bank before signing a sale MOU.
5. VAT Implications (Important Distinction)
VAT in the UAE is 5% under the Federal Tax Authority regime.
However:
- Residential property resale is generally VAT exempt.
- Commercial property resale may attract VAT if the seller is VAT-registered.
If you are selling a residential apartment used for personal investment, VAT does not apply to the resale.
But if you are selling office units or commercial property under a VAT-registered business, VAT treatment becomes more technical.
What Happens to Your Golden Visa After Selling?
As of recent immigration enforcement updates, Golden Visa property holders must maintain continuous ownership of a qualifying AED 2 million property.
In practical terms, this means:
If you intend to sell your qualifying property, you must first purchase another eligible property and ensure the Golden Visa
A file is linked to the new title deed.
Selling the property without securing and registering a replacement may result in immediate visa cancellation, as the qualifying investment condition is no longer met.
This reflects current implementation practice under the Federal Authority for Identity, Citizenship, Customs and Port Security (ICP), where residency validity is directly tied to maintaining the approved investment.
In short, timing matters. The replacement property must be secured before the original qualifying asset is transferred.
For related valuation scenarios, see our detailed guide here:
What happens if property value drops below 2M after Golden Visa
2026 Market Trends: Why Investors Are Selling
Recent reporting highlights record transaction volumes in Dubai real estate, with strong capital appreciation in prime areas.
This has created a wave of:
- Golden Visa investors exiting at profit
- Reinvestments into larger portfolios
- Upgrading from single units to multiple assets
Because there is no capital gains tax, investors can reinvest efficiently — a major competitive advantage compared to markets like the UK or Canada.
However, increased regulatory scrutiny means compliance documentation must be clean. Immigration, banking, and property authorities are more aligned than ever.
Common Myths About Taxes When Selling Golden Visa Property
Myth 1: The UAE introduced a hidden capital gains tax in 2025.
False. No such tax applies to individuals.
Myth 2: Corporate tax automatically applies to property sales.
Only if it qualifies as business income.
Frequently Asked Questions
Do I pay tax if I sell my Golden Visa property in Dubai?
No capital gains tax applies to individuals. However, a 4% transfer fee is payable to the Dubai Land Department.
Is there a capital gains tax in the UAE for property in 2026?
No. Individuals selling personal real estate do not pay capital gains tax.
Does UAE corporate tax apply to property sales?
It may apply if the property is owned through a taxable business entity.
Do I pay VAT when selling residential property?
Residential resale is generally VAT exempt under Federal Tax Authority rules.
Expert Insight: What Most Investors Overlook
In our experience working with Golden Visa property investors, the biggest mistake is focusing only on “tax” and ignoring:
- Ownership structure
- Visa renewal timing
- Mortgage exit penalties
- Corporate exposure
The UAE tax environment is favorable, but technical compliance matters.
Always review:
- Ownership title deed
- Corporate structure (if any)
- VAT registration status
- Immigration file
Final Answer: What Taxes Apply When Selling Golden Visa Property?
As of 2026:
- No capital gains tax for individuals
- No personal income tax
- 4% DLD transfer fee in Dubai
- Possible Corporate Tax only if held under business activity
- VAT only in specific commercial cases
That’s the accurate, government-aligned position.
Why Getting Advice Before Selling Matters
A Golden Visa property is never just a real estate asset. It is directly connected to your residency status, your banking profile in the UAE, your long-term investment strategy, and sometimes even your corporate structure.
On paper, selling may look straightforward. In practice, it can trigger timing issues around visa renewal, capital redeployment requirements, mortgage settlements, or corporate tax exposure if the asset is held under a company. These technicalities rarely appear in marketing brochures, but they matter.
At Golden Visa UAE, we work with investors who want clarity before they exit. We assess how the sale affects residency eligibility, whether reinvestment is required to maintain visa validity, how to structure the next acquisition efficiently, and whether any compliance steps must be handled before transfer.
If you are planning to sell, upgrade, or restructure your qualifying property, it is far safer to review the implications before signing an MOU rather than after transfer registration.
Speak with our advisory team before listing your property, and make sure both your profit and your residency position remain protected.
Recommended Articles:
How UAE Golden Visa Is Different From a Normal Residency Visa
Golden Visa UAE Biometric and Medical Process Explained
Are Taxes Applicable on Golden Visa UAE? A Clear, 2026-Ready Answer
What Happens If Property Value Drops Below 2M After Golden Visa?
