You are presumed to own real estate in Dubai and intend to transfer it to members of your first degree family. Therefore, the provisions of Executive Council Decree No. 30 of 2013 approving the Land Department Fees (“Dubai Land Department Fees Decree 2013”) are applicable to you.
The Dubai Land Department only levies fees and not a tax with respect to the registration and transfer of real estate. This is in accordance with Article 2 of the Dubai Land Department Fee Ordinance 2013, which states, “By virtue of this Ordinance, fees for the registration of dispositions of real estate in the Registry of Real Estate, including those relating to completed, under construction or unplanned real estate, and fees for services provided by the Department.
An individual who owns property in Dubai may transfer it to members of his or her first-degree family by way of gift by paying a DLD fee of 0.125% of the value of the property. Such fee will not be less than AED 2,000.