Inheritance tax in UAE is 0%, as the country does not impose inheritance tax, estate tax, or death tax on assets transferred at death, regardless of nationality or residency.
For expats and foreigners, inheritance outcomes depend not on tax, but on succession rules, wills, and asset location.
Este artículo trata:
- What are the inheritance rules in UAE?
- Do beneficiaries pay tax on their inheritance?
- Do you pay inheritance tax if you live in another country?
Principales conclusiones:
- Inheritance tax in the UAE is 0% at all asset values.
- There is no inheritance or gift tax for residents or non-residents.
- Estate planning focuses on legal structure, not tax reduction.
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La información contenida en este artículo es meramente orientativa. No constituye asesoramiento financiero, jurídico o fiscal, ni una recomendación o solicitud de inversión. Algunos hechos pueden haber cambiado desde el momento de su redacción.
How does inheritance work in the UAE?
Inheritance in the UAE follows federal inheritance law, which applies civil law for non-Muslims, Sharia principles for Muslims, and registered wills recognized by UAE courts.
The applicable rules depend on the deceased’s religion, nationality, and whether a valid will exists.
For non-Muslim foreigners, UAE law allows inheritance to follow the deceased’s home country laws if a valid UAE-recognized will is in place.
Without a will, local succession rules may apply, which can affect asset distribution.
Inheritance procedures typically involve UAE courts, asset freezing during probate, and formal transfer approvals.
How much is inheritance tax in the UAE?
The UAE is 100% tax-free for inheritance, as there is no inheritance tax, estate tax, or death duty under UAE law.
Heirs do not pay tax on inherited property, cash, shares, or other assets located in the country.
However, administrative, legal, and court fees may still apply during the inheritance process.
Does inheritance tax apply to non-residents?
No, inheritance tax does not apply to non-residents in the UAE, because it does not levy inheritance tax at all.
Non-residents inheriting UAE-based assets are subject to the same zero-tax treatment as residents.
The key consideration for non-residents is not tax, but court procedures and legal recognition of heirs.
Do you pay inheritance tax if you live abroad?
No inheritance tax is payable in the UAE even if the beneficiary lives abroad.
However, living abroad may trigger inheritance or estate taxes in the beneficiary’s country of tax residence, especially in countries that tax worldwide inheritances.
What is the gift tax in the UAE?
The UAE does not impose gift tax.
Lifetime gifts of money, property, or other assets are not subject to tax in the country.
As with inheritance, foreign tax exposure may still arise depending on the recipient’s home country laws.
Who benefits from UAE inheritance rules?
The UAE’s inheritance framework benefits all heirs equally, as there is no inheritance tax, estate tax, or gift tax. Spouses, children, parents, extended family, and even unrelated beneficiaries can get assets sans any tax burden.
This zero-tax environment ensures that the full value of the estate passes to heirs, which is particularly advantageous for expats and foreigners who might otherwise face heavy inheritance taxes in their home countries.
For non-Muslims, the ability to have a UAE-recognized will follow their home country’s laws further increases flexibility and fairness.
Even if beneficiaries live abroad, they still benefit from the UAE’s tax-free environment, although they should remain aware of potential tax obligations in their country of residence.
By removing tax concerns from the equation, the UAE inheritance system prioritizes clarity, legal recognition, and equal treatment for all heirs, making succession smoother and more predictable.
Planning Your Will in the UAE: Why Legal Structure Matters
A properly structured will is essential in the UAE to ensure your assets pass to your intended heirs smoothly.
While there is no inheritance tax, the main challenges often arise from legal procedures, asset freezing, or conflicts between Sharia law and personal wishes.
For non-Muslims, a UAE-recognized will allows assets to follow your home country’s inheritance rules rather than default Sharia distribution.
This can prevent disputes among heirs and ensure property, cash, and investments are allocated according to your intentions.
For Muslims, adherence to Sharia principles is mandatory unless a valid will specifies otherwise for non-Sharia-compliant assets.
Drafting a will carefully can also help balance the interests of spouses, children, and other family members while complying with local law.
Key benefits of proper will planning in the UAE include:
- Avoiding probate delays and reducing the likelihood of court disputes.
- Ensuring clarity on asset distribution, especially for foreign property or bank accounts.
- Providing certainty for both Muslim and non-Muslim beneficiaries under a single legal framework.
- Reducing administrative costs by minimizing ambiguities during estate settlement.
Even though inheritance tax is zero, failure to have a clear and valid will can result in frozen assets, lengthy legal processes, and unintended distribution.
Consulting a UAE-licensed attorney ensures your will is recognized in court and fully aligned with both your wishes and UAE law.
Conclusión
The UAE’s zero inheritance tax regime makes it attractive for conservación del patrimonio, but tax efficiency alone does not guarantee smooth succession.
For expats, the real risks lie in probate delays, asset freezing, and unclear beneficiary rights without proper documentation.
Clear wills, aligned asset structures, and cross-border awareness remain essential to ensure wealth passes as intended.
Preguntas frecuentes
Which country has the highest inheritance tax?
Japan has the highest inheritance tax in the world, with top rates reaching 55% on large estates, followed closely by South Korea and France for high-value inheritances.
Which countries don’t pay inheritance tax?
Countries with no inheritance tax include the UAE, Qatar, Saudi Arabia, Singapore, Malaysia, and Australia (though other taxes may apply).
What is the 90 day rule for tax residency in UAE?
The UAE’s 90-day rule relates to physical presence requirements for tax residency certification, particularly for individuals claiming UAE tax residency under treaty rules.
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