What the DARI service for off-plan sale registration says about documents, fees and timing.
Buying off-plan in Abu Dhabi means the sale has to be registered. This guide summarises the DARI service page for registering the sale of an off-plan plot or unit, which is run by the Abu Dhabi Real Estate Centre (ADREC).
The DARI page describes this as a service for developers, who can submit a request to register the first sale of an off-plan unit. It registers a full or partial sale between the seller and the buyer, or their legal representatives, of a plot or unit that is off-plan or under construction.
The required document is the Sale and Purchase Agreement (SPA).
The 2% registration fee is a one-off government fee on the transaction. It is not a tax on the property or on rental income.
The Sale and Purchase Agreement must be registered within 21 days of the date of signing. If registration starts after that, a late penalty applies under the regulations.
0% income tax and 0% property tax*: the UAE does not levy income tax on individuals, and income from real estate held in a personal capacity, without a commercial licence, is outside UAE Corporate Tax.
*T&Cs apply.
An iRealtor advisor can explain the steps and shortlist homes in Abu Dhabi and Dubai, including off-plan launches.
This article is general guidance, not tax, legal or financial advice.
DARI lists real estate registration fees of 2% of the contract value, plus an electronic administrative services allowance of AED 450.
A maximum of 21 days from the date of signing. After that a late penalty applies.
The DARI page presents the service for developers, who register the first sale of an off-plan unit.