Dubai property tax: what a French owner pays
In the UAE, an owner pays no tax on rent, no capital-gains tax and no property tax. But a French tax resident still has obligations in France. Here is what you pay there, what you declare here, and the costly mistakes.
In the UAE there is no tax on rent, no capital-gains tax and no property tax. For a French tax resident, the 1989 France–UAE treaty gives the taxing right on that income to the country where the property is, and France removes double taxation with a tax credit. You still have to declare the rent, the UAE bank account (form 3916) and the property for the IFI wealth tax above €1.3M of net real-estate wealth.
Information current as of October 2026: it does not replace advice from a tax adviser on your situation.
- France–UAE tax treaty of 19 July 1989
- French Tax Code, art. 4 B and 167 bis
- UAE Ministry of Finance — corporate tax
What an owner pays in Dubai
| When | What you pay |
|---|---|
| On purchase | 4% registration fee to the Dubai Land Department, once. Full fees in our Dubai real estate guide. |
| Every year | No property tax. Only the building's service charges. |
| On rent | 0% tax. The tenant pays a 5% municipal fee on the rent, through the water and power bill. |
| On sale | 0% capital-gains tax. |
| If you buy through a company | 9% corporate tax above AED 375,000 of yearly profit, since June 2023. An individual holding directly is not affected. |
| VAT | Residential is exempt. 5% on commercial property. |
What a French tax resident must do
The treaty stops you paying twice. It never removes the duty to declare.
| Topic | What to do |
|---|---|
| Rental income | Declare them every year (form 2047, then carried to the income return). France grants a tax credit equal to the French tax on that rent: no extra tax, but it counts towards the rate applied to your other income. |
| Social levies | Their treatment depends on your situation: the point to have your adviser confirm before buying. |
| UAE bank account | Declare it every year with form 3916. Forgetting costs a €1,500 fine per account. |
| IFI wealth tax | The property counts if your net real-estate wealth exceeds €1.3M. |
| Sale | Same treaty logic as for rent. Plan it before the sale, especially if your residency has changed in the meantime. |
And if you become a UAE resident?
Living in Dubai is not enough to stop being a French tax resident. France treats you as resident if just one of these is true: your home or main stay is in France, your main work is there, or the centre of your economic interests is there (article 4 B of the French Tax Code).
On the UAE side, a tax residency certificate requires 183 days in the country over twelve months, or 90 days with a residence visa plus a permanent home or job there. The Golden Visa alone is not enough.
If you hold more than €800,000 of company shares, or over 50% of a company, leaving can trigger the French exit tax on unrealised gains. Plan it with your adviser, months before leaving. Day-to-day life is covered on living in Dubai.
The costly mistakes
Thinking 0% means nothing to declare
Rent isn't taxed in Dubai, but a French resident must declare it in France every year.
Forgetting form 3916
The Dubai account used for rent must be declared, even if it is nearly empty.
Confusing visa and tax residency
A residence visa, even a 10-year one, does not on its own change your tax residency.
Buying via a company without the maths
A company can owe 9% where an individual owes nothing. Choose the structure before reserving.
The tax side is settled before signing
For every client who is a French tax resident, we frame the declaration, the wealth tax and the ownership structure before reservation, with their accountant or a partner tax adviser.
The yield we show you is always worked out on your real situation, not a theoretical gross. To see what a property earns by area, use our calculator.
Frequently asked questions
A more specific question? Our team answers within an hour during the day.