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.
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.
No. The UAE applies no real-estate capital-gains tax and no personal income tax.
Sources: Convention fiscale France–EAU (1989) · Updated 2026-06-23