Dubai Premium Invest

DUBAI PREMIUM INVEST©

Discover Dubai's tax advantages and optimize your real estate investment with complete peace of mind.

Improved net profitability and simplified tax management

Dubai is far more tax-efficient for real estate investors than Belgium.

Real estate taxation in Belgium is complex and can be onerous, with numerous taxes to consider, notably on rental income, capital gains and inheritance. Although there are tax allowances and special regimes, the tax burden remains high.

Dubai offers an extremely favorable tax environment for property investors, with no income tax, capital gains tax or inheritance tax. Registration fees and taxes are low overall, making it a popular destination for international real estate investment.

Personal income tax

Belgium

Rental income is taxed through personal income tax (IPP). Rental income is based on the indexed cadastral income (RC), increased by 40%. This amount is added to the taxpayer's other income and is subject to progressive rates, ranging from 25% to 50%.
If the property is rented to a company or for professional activities, taxation is based on the actual rent received, after deduction of actual or flat-rate expenses.
Certain tax reductions or exemptions may apply, for example for energy renovations or investments in social housing.

Dubai

There is nopersonal income tax. This means that rental income is not taxed, making it a very attractive jurisdiction for investors.

Real estate capital gains tax

Belgium

Capital gains realized on the sale of real estate are generally exempt if the property has been held for more than 5 years. If the property is sold within 5 years of acquisition, a capital gains tax of 16.5% applies.
For land, this period is 8 years.
Capital gains realized by companies are subject tocorporate income tax at the standard rate of 25%.

Dubai

The sale of a property is not subject tocapital gains tax, regardless of the holding period, maximizing gains for investors.

Registration fees

Belgium

Registration fees apply to the purchase of real estate and vary according to region:
Flemish Region: 12% of the purchase price (with a reduced rate of 6% for a first home under certain conditions).
Walloon Region: 12.5% of the purchase price.
Brussels Region: 12.5% of the purchase price, with a possible reduction for a first home on the first €175,000.

Dubai

Land registration fees are set at 4% of the property purchase price (DLD) in Dubai.

Withholding tax

Belgium

Property tax is an annual tax based on the cadastral income of the property, indexed and multiplied by a regional coefficient. It varies considerably from region to region and municipality to municipality. The effective rate can represent around 1-2% of the property's market value per year.

Dubai

There is no withholding tax on real estate or similarannual tax on the ownership of real estate.

Value-added tax (VAT)

Belgium

VAT applies to the sale of new properties (less than 2 years old) at the standard rate of 21%.

Dubai

New residential properties sold within the first three years of completion are also subject to 5% VAT.
However, sales of existing residential properties are generally exempt from VAT.

Corporate income tax

Belgium

Income and capital gains generated by a company are subject tocorporate income tax at the standard rate of 25%.
SMEs can benefit from a reduced rate of 20% on the first €100,000 of profits under certain conditions.

Dubai

For most companies, there is nocorporate tax applicable to real estate income. Some specific industries, such as the oil sector or foreign banks, are subject to taxes, but this does not apply to traditional real estate income.

Inheritance and gift tax

Belgium

Inheritance taxes are high and progressive, varying according to region and the relationship between the deceased and the heirs. They can reach 30% to 65% for distant or unrelated heirs.
Gifts of real estate are also subject to taxes, but rates are generally lower if the gift is made during one's lifetime, especially if the property has been held for a long time.

Dubai

There is noinheritance or gifttax. However,inheritance is governed by Sharia law for Muslims, and non-Muslim expatriates must take steps to ensure that their inheritance wishes are respected (for example, by drawing up a local will).

Miscellaneous expenses

Belgium

Condominium fees vary according to the size,location and services associated with the property. They covermaintenance of common areas, insurance, etc.
Other costs may includehome insurance, rental management fees and various municipal taxes.

Dubai

Condominium fees are charged by developers or owners' associations for themaintenance of common areas. They vary according to the residence and the services offered.
There is no specific annual tax on the property, but owners must pay for the upkeep and management of the property.

Exemptions and special schemes

Belgium

Discounts and reductions on registration fees are available for the purchase of a first home. Tax deductions can be obtained for investments inenergy efficiency.
Certain areas benefit from more advantageous tax regimes to encourageinvestment.

Dubai

Companies established in free zones benefit fromtax exemptions on profits for a set period (usually 50 years). Dubai offers residency visas to real estate investors under certain conditions.

In Dubai, take advantage of ultra-favorable tax conditions and optimize your profitability, far from the heavy Belgian burdens.

Smart investing also means choosing the right tax framework!

We support you from A to Z

Get your FREE investment guide (32 pages)

see how complete it is in the preview below

HomeAbout usHow do we do it?How to?ServicesProjectsFAQDataTaxLegalContactInvestment guideNeighborhood guideLegal information

2025 Dubai Premium Invest

×

Fill in the CONTACT form or click below to chat directly on WhatsApp

We respond as quickly as possible

×