Off-plan property in Abu Dhabi

Where foreigners can own. Non-GCC nationals may own property in Abu Dhabi only inside designated investment zones. The governing law is Law No. 19 of 2005, as amended by Law No. 13 of 2019. The 2019 amendment was reported at the time as allowing foreign investors to buy freehold in the zones for the first time; before it, they could hold only long leases of up to 99 years, and freehold was limited to UAE and GCC nationals. Developers such as Modon now state that buyers of all nationalities own both the home and the land beneath it. The UAE government portal still summarises the rights in older terms (ownership of units but not land, usufruct of up to 99 years, musataha of 50 years renewable, and leases of 25 years or more), so read the title offered in your own sale agreement and ask a lawyer to confirm it.

Which zones. The list published in April 2019 named 17 zones, including Yas Island, Saadiyat Island, Al Reem Island, Al Raha Beach, Al Reef, Masdar City, Al Maryah Island, Fahid ('Fahed') Island, Jubail Island and Al Jurf at Ghantoot. More have been added since: ADREC said in July 2026 that eight new zones had been approved in the first half of the year, bringing the total to 50. Newer communities such as Hudayriyat Island and Bloom Living are sold on that basis. We could not find a public list of all 50, so for any project outside the well-known islands, ask the developer for written confirmation of its zone status.

Who regulates. The Abu Dhabi Real Estate Centre (ADREC), launched by the Department of Municipalities and Transport (DMT), regulates developers, brokers and transactions and registers sales. Its online services are provided through its own website and the DARI platform (dari.ae), and its Madhmoun platform issues the permits that every property advertisement in Abu Dhabi must carry. On Al Reem Island, which has been within the Abu Dhabi Global Market (ADGM) free zone since April 2023, the ADGM Registration Authority has handled property registration since 1 January 2025.

Costs on purchase. A registration fee of 2% of the price is payable on purchase. Some developers advertise that they will pay it as an incentive. Abu Dhabi does not levy annual property tax, and developers state that there is no tax on rental income or capital gains for individuals; your home country may tax both.

Off-plan protections. Off-plan sales are governed by Law No. 3 of 2015, amended by Law No. 2 of 2025. Each project must have its own escrow account with an approved trustee, buyers' instalments must be paid into it, and the money can be used only for construction and direct completion costs, not for land or broker commissions. A developer cannot normally withdraw from escrow until 20% of construction is complete.

In March 2026 DMT announced four administrative decisions that tighten these rules:

• Decision 24 of 2025 (escrow). ADREC may allow earlier withdrawals only for developers registered in Abu Dhabi for at least four years, with three projects delivered on time and a clean 12-month record, and only against an unconditional bank guarantee of at least 20% of construction cost.
• Decision 25 of 2025 (jointly owned property). Developers must make mandatory disclosures on off-plan sales and are liable for materially inaccurate or incomplete disclosures for two years from transfer. Service charges must be approved, unapproved fees are prohibited, and charges are payable monthly or quarterly.
• Decision 26 of 2025 (owners' committees). Once 30% of units are registered to owners, a committee of five to nine resident owners is elected, with developers excluded.
• Decision 165 of 2025 (cancellations). If a buyer defaults and the developer cancels, the amount the developer may keep is graduated by construction progress: typically 10% of the price in the early stages, rising to 40% once the project is 60% or more complete. Refunds of the balance must be paid within 15 working days. If a project never starts for reasons outside the developer's control, the buyer is refunded in full.

This summary draws on commentary by Trowers & Hamlins and King & Spalding. It is information, not legal advice, and the exact percentages and effective dates should be checked against the decisions themselves.

Residency. Buying property does not itself confer residency. Owners of property worth AED 2 million or more may apply for the 10-year Golden Visa.