Taxes & formalities for the Polish investor

This is educational content. Every transaction and tax situation is different — before deciding, consult a lawyer versed in UAE law and a Polish tax advisor. Dubai regulations and fees change quickly, so verify specific figures as of the transaction date.

Can a Polish citizen buy property in Dubai?

Yes — with no age limits and no residency requirement. Since 2002, foreigners can acquire full ownership (freehold) in designated zones such as Downtown, Dubai Marina, Palm Jumeirah and Business Bay. Ownership is perpetual, inheritable and confirmed by a Title Deed issued by the Dubai Land Department (DLD), the state property registry. A passport is all you need to buy.

Freehold zone boundaries shift over time (in 2025 the DLD opened further plots along Sheikh Zayed Road and in Al Jaddaf), so the status of a specific plot is confirmed in the DLD registry — not by the district's name.

How the purchase works

Ready property (secondary market): usually 2–6 weeks. An MOU (Form F) generated by a RERA-licensed broker, a 10% deposit, an NOC from the developer, then transfer at the DLD and a new Title Deed in the buyer's name.

Off-plan (from the developer): an SPA with a payment schedule, registration in the interim registry (Oqood), and all payments made exclusively to the project's RERA-supervised escrow account. Paying outside escrow — to an agent or to the developer's company account — is a red flag: it weakens the buyer's legal protection.

Transaction costs

1. DLD transfer fee: 4% of the price (in practice usually paid by the buyer).
2. Administrative fees: Title Deed, trustee, mortgage registration if financed.
3. Broker commission on the secondary market: typically 2% + VAT.
4. In total, budget around 7–10% on top of the price (ready) or 4–5% for off-plan.

Taxes in the UAE: “0%” with an asterisk

The Emirates levy no personal income tax and no capital gains tax on private sales. That is true. But “zero tax” does not mean “zero costs”:

1. Housing fee of 5% of the annual rental value (a municipal charge added to the DEWA bill).
2. 5% VAT on service charges, on short-term rentals and on commercial property.
3. 9% Corporate Tax can apply to rentals run as a business or through a company; a private individual's investment generally stays outside it.

Taxes in Poland: this is where it really happens

If you remain a Polish tax resident, you settle worldwide income in Poland — including income from Dubai. The Poland–UAE treaty uses the proportional credit method: you deduct tax paid in the UAE from your Polish tax. Since there is no UAE tax to deduct, you effectively pay the full Polish tax. The abolition relief does not cover rental income or property sales.

1. Rental income: a flat-rate tax of 8.5% up to PLN 100,000 of annual revenue and 12.5% above it, with no cost deductions. Filed on PIT-28 with the PIT/ZG annex.
2. Sale within 5 years (counted from the end of the year of purchase): 19% on the gain, filed on PIT-39 with PIT/ZG. After 5 years the sale is not taxed in Poland. The moment of “acquisition” for off-plan purchases can be contentious and needs individual analysis.
3. Currency conversion: revenue and costs are converted to złoty at NBP rates, which can produce taxable income even when the AED price stays flat.

Tax residency

Buying an apartment in Dubai — even holding a residence visa — does not change your tax residency by itself. You are a Polish tax resident if your centre of vital interests (family, assets, business) is in Poland or you spend more than 183 days a year here. Genuinely moving your residency means moving your centre of life, and it is always assessed individually.

Reporting: the tax office sees more than brokers claim

1. CRS: the UAE participates in the automatic exchange of financial information. Rental and sale proceeds on Emirati accounts can be visible to the Polish tax authority. “Dubai is beyond the taxman's reach” is a myth.
2. NBP reporting: individuals whose foreign assets and liabilities exceed PLN 7 million in total file quarterly reports with the National Bank of Poland, including the AZ-NZR form for real estate held abroad. Confirm the threshold and scope with an advisor.
3. Undeclared income means tax arrears with interest and potential fiscal-penal liability.

Pre-purchase checklist

1. Verify the broker (BRN number) and the Trakheesi advertising permit in the Dubai REST app.
2. For off-plan: confirm the project's RERA registration, the escrow account details and the construction progress.
3. Check the freehold status of the specific plot with the DLD.
4. Plan liquidity for the whole payment plan: in case of default the developer may retain 25–40% of the value.
5. Before signing anything: a UAE-licensed lawyer and a Polish tax advisor (residency, flat-rate tax, the 5-year rule, reporting).

Want to walk through this with someone who knows both sides? Book a free call or start with the real-return calculator that accounts for Polish tax.