The UAE offers a straightforward tax environment for property investors. **Purchase (one-off)** - **DLD transfer fee** — 4% of the property value (often 2% buyer + 2% seller in resale; in off-plan the buyer may pay 4% or as per developer). - **Registration fee** — Small additional amount at DLD. - No VAT on residential property purchase or rent. **Ongoing** - **Service charge** — Annual fee for building/common areas (AED per sq ft per year). Not a tax; paid to the management company. - **No property tax** on residential in Dubai. - **No personal income tax** on rental income or capital gains from UAE property. **When selling** - No capital gains tax. - You may need an NOC from the developer or management; there is usually a fee. For a full cost checklist see [Buying process & costs](/guide/deal-steps). Use the [ROI calculator](/tools/roi-calculator) to model net returns.