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⚠️ This guide was researched and updated in May 2026. Laws and regulations change frequently. For specific legal advice regarding your jurisdiction, please consult with local legal counsel.

United Arab Emirates Will & Estate Planning Guide flagUnited Arab Emirates Will & Estate Planning Guide

Read about will creation and estate planning in United Arab Emirates. This guide covers witness rules, probate processes and jurisdiction-specific considerations that may apply. Rules vary, so consult a qualified professional for advice on your circumstances.

Estate Planning in United Arab Emirates at a Glance

The UAE has a dual legal system with Sharia law for Muslims and various options for non-Muslims. Non-Muslims can register wills with DIFC Courts, Abu Dhabi Judicial Department, or Dubai Courts. Each emirate has different rules. No inheritance tax makes UAE attractive for estate planning. Recent reforms allow non-Muslims to apply home country law.

  • No inheritance or estate tax
  • Muslims must follow Sharia inheritance law
  • Non-Muslims can choose applicable law
  • DIFC Wills Service Centre for common law wills
  • Abu Dhabi and Dubai have non-Muslim will registries
  • 2023 reforms allow home country law application
  • Guardianship provisions crucial for expats with children

Will Requirements in United Arab Emirates

Creating a will in United Arab Emirates typically involves national rules and any local variations. Witness requirements, signing procedures and other formalities can vary by jurisdiction, so consult a qualified professional for advice specific to your circumstances.

Witness Requirements: 2 witnesses for DIFC wills. Requirements vary by emirate
Holographic Wills:Formal witnessing is generally required

Inheritance Tax in United Arab Emirates

United Arab Emirates does not currently impose an inheritance tax

Related Resources

Create a will with United Arab Emirates guidance

Our platform helps you create a will with structured prompts that incorporate United Arab Emirates rules at each step. Consult a qualified professional for advice on your circumstances.

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