# Dubai Off-Plan Real Estate Standards (2026)

## Common Fees & Taxes

| Fee Name | Percentage | Recipient |
| :--- | :--- | :--- |
| **DLD (Land Department)** | **4.0%** of property value | Dubai Government |
| **Registration Fee** | **AED 5,000** (typical) | DLD |
| **Escrow Account** | 50% - 100% of construction cost | Bank (Project-specific) |
| **VAT** | **0%** on residential (5% on commercial) | FTA |

## Typical Payment Plans

-   **60/40 Plan:** 10% DP ➔ 50% during construction ➔ 40% on handover.
-   **70/30 Plan:** 20% DP ➔ 50% during construction ➔ 30% on handover.
-   **Post-Handover:** Pay 1% - 2% monthly for 2-3 years after completion.

## Completion Milestones

-   **Groundbreaking:** 10% - 15% payment.
-   **Structure / Shell:** 30% - 40% payment.
-   **Handover / Completion:** Final payment + final DLD fees (if not paid at start).