This is one of the most frequently searched questions about UAE estate planning, and the answer is clear: the UAE does not have an inheritance tax. There is no tax levied on the value of assets passed from a deceased person to their heirs, regardless of the size of the estate.
But 'no inheritance tax' does not mean 'no costs'. Here's the full picture.
UAE Inheritance Tax: The Facts
- The UAE levies no inheritance tax, estate duty, or death tax of any kind
- This applies to residents and non-residents with UAE assets
- There is no threshold above which inheritance tax applies, it simply does not exist
- This is true across all seven Emirates, Dubai, Abu Dhabi, Sharjah, and the rest
- UAE free zones (DIFC, ADGM) also impose no inheritance tax
What Does Apply: Probate Costs
While the UAE imposes no inheritance tax, an estate that passes through the courts, which happens when there is no will, incurs real costs:
- Court filing fees for succession proceedings
- UAE legal representation fees · AED 10,000–50,000+ for complex estates
- Document translation and attestation costs
- Potentially lost income or rent on frozen assets during proceedings
- Delays of 12–18 months during which family members may have no access to funds
Will registration fees are not a tax, they are a fixed government charge. ADJD registration costs AED 950 per will. This is a one-time charge, far less than the legal costs of probate without a will.
What About Your Home Country's Inheritance Tax?
Even though the UAE imposes no inheritance tax, your home country might. British nationals subject to UK Inheritance Tax, for example, may find their UAE assets count toward the UK IHT threshold (currently £325,000 per individual). Americans face potential US estate tax on worldwide assets.
UAE assets do not generate UAE inheritance tax, but they may generate tax liability in your home country. A UAE will does not resolve this; home-country tax advice is needed separately.
VAT on Estate Administration
The UAE introduced 5% VAT in 2018, which applies to legal services, including legal fees charged by UAE law firms for estate administration. This is a relatively minor cost but worth noting in any fee estimate.
The Bottom Line
No inheritance tax, but the costs of not having a will are real and significant. A registered UAE will eliminates most of those costs: no lengthy probate, no court-appointed legal proceedings, no 12–18 month delay. The registration fee (AED 950) is the entirety of what the government charges.
No inheritance tax in the UAE, but without a will, probate costs can run to tens of thousands of dirhams. Register your UAE will from AED 749 total.
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Aanchal Adhikari (Advocate, LL.B., LL.M. (Cand.))
Senior Specialist & UAE Estate Planning Advocate
Aanchal Adhikari is a Nepal-licensed Advocate with 4+ years of legal practice, specialized in ADJD Wills, DIFC wills, and UAE inheritance. She has drafted and overseen 800+ ADJD Wills in the UAE and is currently pursuing an LL.M. at Middlesex University Dubai.
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