UAE setup for real estate & property.
Three uses, three structures: brokerage (mainland), property holding (SPV), funds (DIFC). Pick by activity.
Dubai Mainland
USD 16,000. RERA-licensed brokerage activity. Direct commission income.
ADGM SPV
From USD 13,000. Pure holding vehicle for UAE or international property assets.
DIFC
USD 24,000+. DFSA-licensed real-estate funds, REITs, fund management.
Brokerage requires mainland + RERA
Real-estate brokerage in Dubai requires both a mainland trade licence and RERA (Real Estate Regulatory Agency) registration. Brokers must complete the RERA broker training and pass the exam. Mainland LLC + DED licence + RERA registration is the standard structure. Free zone is not acceptable for brokerage activity.
SPV holding for property assets
For owning UAE property (whether for personal use, rental income, or development), an SPV — typically ADGM SPV or BVI — gives clean separation of liability and a clear holding structure for inheritance. UAE land law permits foreign-owned companies to hold Dubai property in designated freehold areas.
FAQ
Can a BVI company own Dubai property?
Yes, in designated freehold areas, subject to Dubai Land Department registration. Many family-office property holdings use BVI parent + ADGM intermediary structure.
UAE Corporate Tax on rental income?
Rental income from UAE property held by a UAE entity is subject to 9% CT above AED 375,000. Personal property held by an individual outside business activity is not subject to CT.