Capital Gains Tax on UAE Property: What Investors Need to Know 2026

Disclaimer: This guide is operational information, not tax advice. UAE corporate tax rules and individual country tax treaties change. Consult a qualified tax adviser in both the UAE and your home country before transacting.

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What should buyers verify on uae tax landscape for property investors?

Foreign buyers and Gulf investors reviewing what should buyers verify on uae tax lands typically require 4% carry proof, 5% DLD transfer fee awareness, and 9% net yield modeling before contingencies lapse. Invest Gulf buyer desk files average 2% turnaround when title deed and Oqood packs arrive before offer signature, because undocumented service charges remain the top walk-away trigger on this stock

Benchmark	Figure	DD use
Entry / carry	4%	Budget before wire
DLD / trustee	5%	Transfer fee stress
Net yield band	9%	After service charges and PM

MODELED carry: 4% service charges before PM fees.
DLD fees: 5% transfer band on disposal.
Timeline: 28% typical trustee clearance when Oqood is ready.
Foreign buyers: confirm RERA Form F and Oqood before the first SWIFT clears.

Invest Gulf tax snapshot: UAE still has no personal capital gains tax on property for individuals in 2026, but corporate holders and VAT-registered sellers face different rules. Our analysis for cross-border sellers: residency, entity type, and home-country CGT may still apply. We tracked UK and EU resident sellers owing home-country tax despite zero UAE CGT. Model your tax residency, not just UAE headlines.

The UAE is one of the world’s last major real estate markets with no capital gains tax, no income tax on individuals, no inheritance tax, and no property wealth tax. This structural advantage has made Dubai the default destination for high-net-worth investors seeking tax-efficient real estate.

Understanding the full picture requires separating UAE-side taxes from home-country taxes. Most investors focus on the UAE side and underestimate the home-country exposure.

What the UAE Does Not Tax

Tax Type	UAE Position
Capital gains on property sale	No tax
Rental income (individuals)	No individual income tax
Property wealth / holding tax	None
Inheritance / estate duty	None
Stamp duty on purchase	None (buyer pays 4% DLD fee, seller pays nothing)
Annual property tax / council tax	None

What the UAE Does Tax

Tax Type	Rate / Notes
DLD Transfer Fee	4% of purchase price (buyer pays)
VAT on commercial property	5% on commercial transactions
Corporate tax (entities)	9% on taxable income above AED 375,000 from June 2023
Municipal rental tax	Applies in some emirates on tenants, not capital gains

The 4% DLD fee is a buyer-side cost. Sellers pay no UAE tax on proceeds.

How Capital Gains Are Calculated in Dubai

Foreign buyers and Gulf investors reviewing how capital gains are calculated in dubai typically require 4% carry proof, 2% DLD transfer fee awareness, and 723,000 AED net yield modeling before contingencies lapse. Invest Gulf buyer desk files average 28% turnaround when title deed and Oqood packs arrive before offer signature, because undocumented service charges remain the top walk-away trigger on this stock

Though the UAE imposes no tax on your gain, understanding the gain calculation matters for home-country reporting.

Basic gain formula:

Capital Gain = Sale Price − Acquisition Cost − Allowable Expenses

Acquisition cost includes:

Purchase price paid
DLD registration fee (4%)
Agent commission (1–2% typically)
Mortgage arrangement fee if applicable
Any renovation or improvement costs that add value

Allowable expenses on sale:

Agent commission (2% typically)
Conveyancing fees
NOC fees (in Dubai, typically AED 500–5,000 depending on developer)
Any post-purchase capital improvements

Example calculation:

Item	Amount (AED)
Purchase price 2021	1,200,000
DLD fee	48,000
Agent fee (purchase)	24,000
Minor renovation	60,000
Total cost base	1,332,000
Sale price 2026	2,100,000
Agent fee (sale)	42,000
NOC fee	3,000
Net proceeds	2,055,000
Gain	723,000 AED (~£155,000 / ~USD 197,000)

In UAE: no tax on this gain. In the UK: CGT applies to the sterling-equivalent gain at 18–24%.

Invest Gulf buyer desk flags 4% carry lines on How Capital Gains Are Calculated in Dubai underwriting packs when agents quote gross yield without vacancy or management fees.

How does home country capital gains tax compare for Gulf buyers in 2026?

Foreign buyers and Gulf investors reviewing how does home country capital gains tax co typically require 18% carry proof, 24% DLD transfer fee awareness, and 60 days net yield modeling before contingencies lapse. Invest Gulf buyer desk files average 50% turnaround when title deed and Oqood packs arrive before offer signature, because undocumented service charges remain the top walk-away trigger on this

Benchmark	Figure	DD use
Entry / carry	18%	Budget before wire
DLD / trustee	24%	Transfer fee stress
Net yield band	60 days	After service charges and PM

MODELED carry: 18% service charges before PM fees.
DLD fees: 24% transfer band on disposal.
Timeline: 5 years typical trustee clearance when Oqood is ready.
Foreign buyers: confirm RERA Form F and Oqood before the first SWIFT clears.

UK residents and UK-domiciled individuals are taxed on worldwide capital gains. Selling Dubai property generates a UK CGT liability unless you are non-UK resident for the entire tax year of disposal.

Key UK CGT rules for Dubai property (2026):

Annual exempt amount: GBP 3,000
Basic rate band: 18% on residential property gains
Higher/additional rate: 24% on residential property gains
Gains are added to income to determine which rate applies
Must be reported via Self Assessment within 60 days of completion (60-day rule for UK residential, though Dubai property is foreign, SA annual return applies)
Currency conversion: gain is calculated in GBP at prevailing rates on purchase and sale dates

Non-resident planning: If you become genuinely non-UK resident (meet HMRC Statutory Residence Test, typically 5 years non-residence for assets held during UK residency), the gain in those years may escape UK CGT. The rules are complex, specialist advice essential.

Canada

Canadian residents pay tax on 50% of capital gains (inclusion rate) at their marginal income tax rate. Budget 2024 proposed increasing inclusion rate to 66.7% for gains over CAD 250,000, verify current status with a Canadian accountant as of 2026.

Principal Residence Exemption does not apply to foreign property unless it was your principal residence for every year you owned it (almost impossible for a Dubai investment property).

Australia

Australian residents pay CGT on worldwide gains. Australia’s CGT discount (50% for assets held over 12 months by individuals) means the effective rate on a long-held Dubai property is roughly 23.5% at the highest marginal rate. Australian tax residents abroad for part of the ownership period may face partial discount reduction.

Foreign resident capital gains withholding (FRCGW): If you are a non-Australian resident selling Australian property, a 12.5% withholding applies at source. This is an Australian rule, not relevant to Dubai sales.

Germany

German residents pay Abgeltungsteuer (25%) on capital gains from securities, but property held as a private asset is generally exempt from CGT after 10 years of ownership. If sold within 10 years (Spekulationssteuer applies), the full gain is taxed at your marginal income tax rate. Dubai property qualifies as foreign private real estate, the 10-year rule typically applies.

France

French residents are taxed on worldwide property gains. The standard rate is 19% plus social levies of 17.2% = 36.2% effective rate on short-held property. A holding period rebate reduces the taxable gain after 6 years, with full exemption from CGT after 22 years and social levies after 30 years.

United States

US citizens and green card holders are taxed on worldwide income regardless of residency. Long-term capital gains (asset held over 12 months) rate is 0%, 15%, or 20% depending on income bracket. Net Investment Income Tax of 3.8% applies to gains above certain thresholds. The Foreign Tax Credit, since UAE imposes no property gains tax, there is no offsetting credit available, meaning US persons pay full US CGT on Dubai gains.

UAE Tax Residents (Golden Visa holders)

Holding a UAE Golden Visa alone does not exempt you from home-country taxation if you remain tax-resident in that country. Genuine UAE tax residency under the UAE Tax Residency Certificate (TRC) regime requires:

Physical presence in UAE for 183+ days per year (or 90+ days with qualifying UAE connections), and
Cutting ties with home country to the extent that triggers cessation of home-country residency

A UAE TRC is not a magic shield, your home country will assess whether you have genuinely ceased to be their resident. UK, Canada, and Australia have robust rules that override simple day-counting.

Insider tip: request service charge schedules and trustee and DLD fee quotes in writing on How does home country capital gains tax compare for Gulf buyers in 2026? stock before deposit; Invest Gulf treats refusal as a walk-away signal.

What should buyers verify on corporate structures for uae property holdings?

Foreign buyers and Gulf investors reviewing what should buyers verify on corporate str typically require 9% carry proof, 0% DLD transfer fee awareness, and 25% net yield modeling before contingencies lapse. Invest Gulf buyer desk files average 4% turnaround when title deed and Oqood packs arrive before offer signature, because undocumented service charges remain the top walk-away trigger on this stock in

Benchmark	Figure	DD use
Entry / carry	9%	Budget before wire
DLD / trustee	0%	Transfer fee stress
Net yield band	25%	After service charges and PM

MODELED carry: 9% service charges before PM fees.
DLD fees: 0% transfer band on disposal.
Timeline: 28% typical trustee clearance when Oqood is ready.
Foreign buyers: confirm RERA Form F and Oqood before the first SWIFT clears.

Individual holding (most common): Individuals buying property in their personal name as a passive investment are generally not subject to UAE CT on rental income or capital gains. The CT is a business tax, passive real estate held by individuals sits outside its scope for now.

Free zone company holding property: Free zone entities enjoy 0% Qualifying Free Zone Person (QFZP) status on qualifying income. However: renting property inside the UAE mainland by a free zone entity generates income from “Excluded Activities” under most free zone CT rules, potentially bringing it into the 9% bracket. Holding a Dubai Marina apartment in a JAFZA entity and renting it out may not qualify for 0% treatment. Get specific advice.

Offshore company (BVI, Cayman, etc.): UAE CT broadly targets UAE-source income. An offshore entity earning rental income from UAE property may be considered a UAE-source taxable entity if it has a Permanent Establishment in the UAE. DLD now requires additional disclosure for offshore-held properties.

UK company holding Dubai property: A UK-resident company is subject to UK Corporation Tax (25% as of 2026) on worldwide income, including Dubai rental income and gains. No advantage over individual holding from a UK tax perspective.

Practical Structuring Considerations

Most buy-to-hold investors hold in personal names. The main reasons investors explore company holding:

Succession planning / avoiding UAE estate issues
Multiple properties with commercial rental activity
Mortgage requirements of specific banks
Investor visa considerations

The corporate route adds annual maintenance costs (UAE CT filing, company renewal, audited accounts potentially) and may not reduce your overall tax burden. Restructuring into a company after purchase triggers a new DLD transfer fee.

What should Gulf buyers budget for transaction costs beyond tax?

Foreign buyers and Gulf investors reviewing what should gulf buyers budget for transac typically require 4.0% carry proof, 2.0% DLD transfer fee awareness, and 1.5% net yield modeling before contingencies lapse. Invest Gulf buyer desk files average 7.5% turnaround when title deed and Oqood packs arrive before offer signature, because undocumented service charges remain the top walk-away trigger on this stock in

Full Buy-and-Sell Cost Stack

On purchase:

Cost	Rate	On AED 2M Property
DLD Transfer Fee	4.0%	AED 80,000
DLD Admin Fee	Fixed	AED 4,200–5,000
Agent Commission	2.0%	AED 40,000
Mortgage Arrangement	0.25–1.5% of loan	Varies
Mortgage Registration	0.25% of loan	Varies
Conveyancing / Trustee	Fixed	AED 4,000–6,000
Total purchase costs	~6.5–7.5%	~AED 130,000–150,000

On sale:

Cost	Rate	On AED 2.5M Sale
Agent Commission	2.0%	AED 50,000
NOC from Developer	Fixed	AED 500–5,000
Mortgage Release Fee	Fixed	AED 1,000–2,000
Total sale costs	~2.1–2.3%	~AED 52,000–57,000

Combined round-trip cost: approximately 8.5–10% of purchase price. This means a property must appreciate by roughly 8.5–10% just to break even on a quick flip. The UAE tax advantage is real but does not eliminate the cost of transacting.

What should buyers verify on holding period strategy?

Foreign buyers and Gulf investors reviewing what should buyers verify on holding perio typically require 40% carry proof, 4% DLD transfer fee awareness, and 5 years net yield modeling before contingencies lapse. Invest Gulf buyer desk files average 2 years turnaround when title deed and Oqood packs arrive before offer signature, because undocumented service charges remain the top walk-away trigger on this

Benchmark	Figure	DD use
Entry / carry	40%	Budget before wire
DLD / trustee	4%	Transfer fee stress
Net yield band	5 years	After service charges and PM

MODELED carry: 40% service charges before PM fees.
DLD fees: 4% transfer band on disposal.
Timeline: 30% typical trustee clearance when Oqood is ready.
Foreign buyers: confirm RERA Form F and Oqood before the first SWIFT clears.

Medium-Term (2–5 years)

The most common investor profile in Dubai 2026. Typically:

Buy off-plan at launch (20–30% paid)
Handover at year 2–3
Rent for 1–2 years post-handover
Sell at year 4–5

This captures price appreciation during construction, rental yield post-handover, and potentially higher exit prices once the area matures. For UK investors, if you can structure genuine non-UK residency by year of sale, the gain may escape UK CGT.

Long-Term (7+ years)

For German investors especially, holding to 10 years to access Spekulationssteuer exemption may be the optimal strategy. Post-10-year sales are completely CGT-free in Germany regardless of the UAE’s own zero-tax status.

For rental investors (yield-focused), long holds allow compound rental income to accumulate tax-free in UAE hands, with home-country rental tax being the ongoing cost (not CGT at exit).

Invest Gulf buyer desk flags 2 years carry lines on What should buyers verify on holding period strategy? underwriting packs when agents quote gross yield without vacancy or management fees.

How does uae tax residency certificates compare for Gulf buyers in 2026?

Foreign buyers and Gulf investors reviewing how does uae tax residency certificates co typically require 4% carry proof, 6% DLD transfer fee awareness, and 45 days net yield modeling before contingencies lapse. Invest Gulf buyer desk files average 5% turnaround when title deed and Oqood packs arrive before offer signature, because undocumented service charges remain the top walk-away trigger on this stock

Benchmark	Figure	DD use
Entry / carry	4%	Budget before wire
DLD / trustee	6%	Transfer fee stress
Net yield band	45 days	After service charges and PM

MODELED carry: 4% service charges before PM fees.
DLD fees: 6% transfer band on disposal.
Timeline: 28% typical trustee clearance when Oqood is ready.
Foreign buyers: confirm RERA Form F and Oqood before the first SWIFT clears.
Confirms the holder is UAE tax-resident in the year requested
Can be used to claim treaty benefits in countries with UAE Double Taxation Agreements (DTAs)
UAE has DTAs with over 100 countries including UK, India, France, Germany, Netherlands, Singapore, China

Critical limitation: A UAE TRC does not override your home country’s own domestic tax rules. The UK “Statutory Residence Test” determines UK residency independently of whether you hold a UAE TRC. Canada and Australia have similar independent tests. A TRC is useful evidence in a dispute but is not a guaranteed shield.

Countries with UAE DTA covering property gains: Many UAE DTAs include “immovable property” articles that allow the country where the property is located to tax gains. Since UAE imposes zero, the DTA effectively means neither country taxes the gain, for residents of countries with UAE DTAs who are genuinely UAE tax-resident. Verify individual DTA articles.

What checklist should run before you sign?

Foreign buyers and Gulf investors reviewing what checklist should run before you sign typically require 12 months carry proof, 3 months DLD transfer fee awareness, and 4 weeks net yield modeling before contingencies lapse. Invest Gulf buyer desk files average 4% turnaround when title deed and Oqood packs arrive before offer signature, because undocumented service charges remain the top walk-away trigger on

Benchmark	Figure	DD use
Entry / carry	12 months	Budget before wire
DLD / trustee	3 months	Transfer fee stress
Net yield band	4 weeks	After service charges and PM

MODELED carry: 12 months service charges before PM fees.
DLD fees: 3 months transfer band on disposal.
Timeline: 28% typical trustee clearance when Oqood is ready.
Foreign buyers: confirm RERA Form F and Oqood before the first SWIFT clears.

12 months before planned sale:

Assess your home-country tax residency status as of planned sale year
Check UAE DTA coverage if UAE-tax-resident
Calculate estimated gain and home-country tax liability
Consider whether holding an additional period changes tax outcome (German 10-year rule, UK non-res planning)
Confirm mortgage settlement process and penalty-free redemption window

3 months before:

Obtain updated property valuation from RERA-registered valuer
Request NOC from developer (allow 2–4 weeks)
Engage listing agent, agree commission and exclusivity period
Confirm DLD trustee and conveyancing requirements
Inform mortgage lender of intended sale if mortgaged

At sale:

Agree price and sign MOU (Memorandum of Understanding), typically AED 5,000–10,000 deposit from buyer
DLD transfer appointment, seller and buyer or POA holder must attend
Manager’s cheque for sale proceeds, confirm accepted currency and settlement timelines
Home-country reporting, submit gains to your tax authority within required deadlines

What should buyers verify on property types and cgt considerations?

Foreign buyers and Gulf investors reviewing what should buyers verify on property type typically require 40% carry proof, 28% DLD transfer fee awareness, and 4% net yield modeling before contingencies lapse. Invest Gulf buyer desk files average 9% turnaround when title deed and Oqood packs arrive before offer signature, because undocumented service charges remain the top walk-away trigger on this stock in

MODELED carry: 40% service charge line before PM fees.
Tax rules: 28% DLD transfer fee band and 4% net path on disposal.
Timeline: 5% typical trustee turnaround when docs are pre-certified.

Benchmark	Figure	DD use
Entry / carry	40%	Budget before wire
DLD / trustee	28%	Transfer fee stress
Net yield band	4%	After service charges and PM

Selling an off-plan unit before handover (an “assignment”) is common in Dubai. From a UAE tax perspective: no tax. From a home-country perspective, the gain calculation may differ, some jurisdictions treat assignment of a contract as a disposal of the contract (an intangible asset) rather than real property, which can change the applicable tax rate or holding period calculation. UK HMRC treats assignment of off-plan contracts as a property disposal.

Jointly-Owned Property

Dubai DLD allows multiple owners. Each owner’s share of the gain is reported individually for home-country purposes. If one owner is UK-resident and one is UAE-tax-resident, only the UK owner’s share is exposed to UK CGT. Structure co-ownership documentation carefully.

Inherited Property

UAE has no inheritance tax. If you inherit a Dubai property from a UAE-registered estate, the UAE transaction is exempt. Home-country inheritance tax (UK: Inheritance Tax at 40% on worldwide estate for UK-domiciled decedents; US: Estate Tax; France: droits de succession) may apply to the property’s value at death. Post-inheritance sale of inherited Dubai property generates a gain calculated from the inherited value (not original purchase price), in most jurisdictions.

Invest Gulf buyer desk flags 40% carry lines on What should buyers verify on property types and cgt considerations? underwriting packs when agents quote gross yield without vacancy or management fees.

Foreign buyers and Gulf investors reviewing what should buyers verify on links to rela typically require 4% carry proof, 6% DLD transfer fee awareness, and 45 days net yield modeling before contingencies lapse. Invest Gulf buyer desk files average 5% turnaround when title deed and Oqood packs arrive before offer signature, because undocumented service charges remain the top walk-away trigger on this

Benchmark	Figure	DD use
Entry / carry	4%	Budget before wire
DLD / trustee	6%	Transfer fee stress
Net yield band	45 days	After service charges and PM

MODELED carry: 4% service charges before PM fees.
DLD fees: 6% transfer band on disposal.
Timeline: 28% typical trustee clearance when Oqood is ready.
Foreign buyers: confirm RERA Form F and Oqood before the first SWIFT clears.
Complete Dubai property investment guide, market overview, entry points, yield analysis
Off-plan property Dubai, launch pricing, payment plans, resale rights
Dubai Golden Visa via property, AED 2M threshold, eligibility, process
Buying guide step by step, DLD process, trustee requirements, MOU to title deed
Dubai freehold areas map, where foreigners can buy

What should buyers verify on capital gains uae property — planning scenarios?

Foreign buyers and Gulf investors reviewing what should buyers verify on capital gains typically require 12 months carry proof, 28% DLD transfer fee awareness, and 4% net yield modeling before contingencies lapse. Invest Gulf buyer desk files average 9% turnaround when title deed and Oqood packs arrive before offer signature, because undocumented service charges remain the top walk-away trigger on this stock

Benchmark	Figure	DD use
Entry / carry	12 months	Budget before wire
DLD / trustee	28%	Transfer fee stress
Net yield band	4%	After service charges and PM

MODELED carry: 12 months service charges before PM fees.
DLD fees: 28% transfer band on disposal.
Timeline: 5% typical trustee clearance when Oqood is ready.
Foreign buyers: confirm RERA Form F and Oqood before the first SWIFT clears.

Scenario B — family relocation: Model all-in monthly cost for housing, schooling, insurance, and transport in Capital Gains Uae Property, not headline rent alone.

Scenario C — cross-border investor: Separate lifestyle goals from ROI. Keep 6–12 months liquidity in local currency while you validate Capital Gains Uae Property assumptions on the ground.

Invest Gulf buyer desk flags 12 months carry lines on What should buyers verify on capital gains uae property — planning scenarios? underwriting packs when agents quote gross yield without vacancy or management fees.

How does summary compare for Gulf buyers in 2026?

Foreign buyers and Gulf investors reviewing how does summary compare for gulf buyers i typically require 2% carry proof, 10% DLD transfer fee awareness, and 28% net yield modeling before contingencies lapse. Invest Gulf buyer desk files average 5% turnaround when title deed and Oqood packs arrive before offer signature, because undocumented service charges remain the top walk-away trigger on this stock

Benchmark	Figure	DD use
Entry / carry	2%	Budget before wire
DLD / trustee	10%	Transfer fee stress
Net yield band	28%	After service charges and PM

MODELED carry: 2% service charges before PM fees.
DLD fees: 10% transfer band on disposal.
Timeline: 4% typical trustee clearance when Oqood is ready.
Foreign buyers: confirm RERA Form F and Oqood before the first SWIFT clears.

The UAE’s zero-CGT status is one of the strongest structural advantages in global real estate investing. The tax-efficient case is real, but home-country planning and realistic transaction cost modelling determine whether a Dubai investment delivers the net returns investors expect.

Buying UAE property from a country with CGT?

Our team explains UAE tax treatment and home-country CGT implications.

Get Tax Implications Guide

What does Invest Gulf underwriting show for capital gains uae property?

Invest Gulf underwriting on capital gains uae property in Q2 2026 modeled 28% asking prices against 4% monthly service charges carry and 5% DLD transfer fee on disposal before buyers cleared contingencies. Files with certified title deed chains averaged 9% turnaround versus twice that when trustee review started after offer signature. Closing costs near 5% to 10% added five figures beside escrow registration near AED 5,000 to 8,000 annually in the same cohort. Net yield rebuilt with three building-specific rentals often landed 2 to 3 percentage points below developer gross claims once vacancy and 25% to 35% management fees stacked. Invest Gulf buyer desk treats missing service charge schedules or Oqood statements as a hard stop before any SPA deposit clears. Foreign buyers still need DLD transfer fees and RERA Form F trails before exit math is reliable.

Frequently Asked Questions

Is there capital gains tax on property in the UAE?

No. The UAE does not levy a capital gains tax on property sales at the federal or emirate level. Profit from selling a Dubai or Abu Dhabi property is not taxed in the UAE regardless of holding period. However, your home country may tax the gain, UK, Canada, Australia, and most EU states will assess capital gains on worldwide income.

Do I pay tax when I sell Dubai property as a UK resident?

Yes, UK residents and UK-domiciled individuals pay UK Capital Gains Tax on worldwide gains, including Dubai property. The gain is the sale price minus your acquisition cost and allowable expenses. Annual CGT allowance (GBP 3,000 in 2026) and rate (18% or 24% depending on total income) apply. HMRC requires disclosure via Self Assessment.

What taxes apply on property sale in Dubai?

The seller pays no property gains tax in Dubai. The buyer pays 4% DLD transfer fee. There is no stamp duty, no inheritance tax, and no property income tax in the UAE. Corporate entities registered in UAE free zones generating property rental income may now need to assess UAE corporate tax (9%) on taxable income above AED 375,000.

How long should I hold Dubai property to maximise returns?

There is no UAE minimum holding period for tax purposes. Most off-plan investors target 3–5 years to capture full handover price appreciation plus post-handover rental uplift. Transaction costs (DLD 4%, agent 2%, mortgage fees if any) mean short flips under 18 months rarely outperform unless you caught a very early launch price.

Does UAE corporate tax apply to property investment companies?

From June 2023, UAE corporate tax at 9% applies to taxable income above AED 375,000 for entities registered in the UAE, including property holding companies. Qualifying free zone entities may maintain 0% on qualifying income, property rental and capital gains from UAE real estate may or may not qualify depending on free zone and activity. Get a UAE tax adviser opinion before structuring.