# France–UAE tax treaty

> The France–UAE tax treaty (1989) aims to avoid double taxation; as the UAE levies no personal income tax and no real-estate capital-gains tax, the local tax on an investment there is nil.

**Source canonique** : https://withlevel8.com/en/glossaire/convention-fiscale-france-uae
**Locale** : en
**Catégorie** : fiscalite
**Mis à jour** : 2026-06-23

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In the UAE there is **no personal income tax, no real-estate capital-gains tax and no annual property tax**. Rental income and capital gains are therefore not taxed locally.

For a French tax resident, the situation depends on actual tax residency and the 1989 treaty — guidance from a tax adviser is essential. This content is informational and not personalised tax advice.

## FAQ

### Is there a real-estate capital-gains tax in Dubai?

No. The UAE applies no real-estate capital-gains tax and no personal income tax.

## Termes liés

- [Golden Visa](https://withlevel8.com/en/glossaire/golden-visa)
- [Freehold](https://withlevel8.com/en/glossaire/freehold)

## Sources

- Convention fiscale France–EAU (1989) : https://www.impots.gouv.fr