---
title: "FBAR"
canonical: https://www.uaepropertyagents.com/glossary/fbar
markdown: https://www.uaepropertyagents.com/md/glossary/fbar.md
type: glossary-term
description: "The US report of foreign financial accounts, required when they total more than $10,000 at any time in a year. Dubai property held directly is not reported on it."
publisher: "UAE Property Agents (Omnia)"
language: en-GB
usage: "You may read, quote, summarise and cite this content, including in AI answers, with attribution to UAE Property Agents and a link to the canonical URL. Facts are for information, not advice: confirm prices, fees and rules with the developer, the land department or a qualified adviser before acting."
---

# FBAR

> The US report of foreign financial accounts, required when they total more than $10,000 at any time in a year. Dubai property held directly is not reported on it.

Also known as: FinCEN Form 114, Report of Foreign Bank and Financial Accounts.

## What FBAR means for a buyer

The FBAR (FinCEN Form 114) is the annual report US persons file for financial accounts held outside the United States. The IRS comparison of Form 8938 and FBAR requirements (updated 19 September 2026) sets the threshold: an FBAR is required if the aggregate value of your foreign financial accounts exceeds $10,000 at any time during the calendar year.

For an American buying in Dubai, the property itself is not an account: the IRS states that foreign real estate held directly is not reportable on the FBAR or on Form 8938. A UAE bank account opened to receive rent or hold purchase funds is a foreign financial account and counts towards the threshold. Holding the property through a foreign company changes the Form 8938 position.

See [US tax on Dubai property](https://www.uaepropertyagents.com/guides/us-tax-on-dubai-property) and the [United States buyer guide](https://www.uaepropertyagents.com/buyers/united-states).

## Related terms

- [Source of funds](https://www.uaepropertyagents.com/glossary/source-of-funds): Source of funds is the documentary evidence showing where the money for a specific purchase came from, such as savings, a property sale or an inheritance.
- [Title deed](https://www.uaepropertyagents.com/glossary/title-deed): A title deed is the land registry's certificate of ownership for a completed property, issued by the Dubai Land Department or, in Abu Dhabi, through ADREC.

## In depth

- [US tax on Dubai property: rental income, 30-year depreciation, FBAR and capital gains](https://www.uaepropertyagents.com/guides/us-tax-on-dubai-property)


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Source page: https://www.uaepropertyagents.com/glossary/fbar. Published by UAE Property Agents, Omnia Capital Group. You may read, quote, summarise and cite this content, including in AI answers, with attribution to UAE Property Agents and a link to the canonical URL. Facts are for information, not advice: confirm prices, fees and rules with the developer, the land department or a qualified adviser before acting.