Property taxes in UAE, Vietnam and Bali for Russian owners

Let's look at taxes honestly, without "UAE has no taxes". Taxes exist, they're just structured differently. 2026 figures.

UAE

**Ownership tax:** none. You pay only **service fee** to the developer (15–30 USD/sqm/year in a ready building, up to 40 USD/sqm/year in luxury towers). Not a tax, but a real annual cost.

**Rental tax:** no corporate or personal income tax for non-resident individuals. You get gross rental income. However, long-term rentals trigger a municipal **housing fee** — 5% of annual rent, collected via DEWA. Short-term (Airbnb) rentals via a management company pay DTCM fee 10% of turnover, usually already priced in.

**Capital gains tax:** none. You pay **4% DLD transfer fee** — but that's the buyer's cost. The seller pays only broker commission (2%) and NOC (500–5,000 AED). Capital appreciation is yours net.

**Corporate tax (since June 2023):** 9% on legal entity profits above 375,000 AED. Applies to those who titled the property under a UAE company. Not for individuals.

Vietnam

**Ownership tax:** no annual property tax. There's **land use fee**, but foreigners in condos don't own the land — only the apartment for 50 years (Long-Term Ownership). De facto zero.

**Rental tax:** - 5% VAT on turnover (if turnover exceeds 100M VND/year, ~ 4,000 USD). - 5% personal income tax on turnover. - Business licence tax — 1M VND/year (~ 40 USD).

Total ~ 10–11% on gross rent. Paid via management company or local tax agent.

**Capital gains:** - Personal income tax **2% of sale price** (not of profit!). Paid at Land Registry re-registration. - Additional 0.5% notary fees.

**Inheritance / gift tax:** 10% of value if recipient is a foreigner. Plan transfers in advance.

Indonesia (Bali)

**Ownership tax:** **PBB (Pajak Bumi dan Bangunan)** — 0.5% of NJOP (cadastral value, typically 30–50% of market). Example: villa at 500,000 USD, NJOP 200,000 USD, tax 1,000 USD/year.

**Rental tax:** - Individual on Hak Pakai, direct renting — 10% withholding tax on gross rent. - Via PT PMA (Indonesian company) — 22% corporate tax on profit + 10% dividend tax on repatriation. More complex but legal.

**Capital gains:** - Final income tax **2.5% of sale price** for individuals. - BPHTB (transfer duty) 5% — buyer's cost. - Notaris fee 1% — usually split 50/50.

**Nuance:** if titled via nominee (an Indonesian holds Hak Milik on your money) — under Indonesian law you're **not the owner**. All taxes are paid by the nominee, and the property is de facto theirs. Not recommended.

What you pay in Russia

You're a Russian tax resident if you spend 183+ days a year in Russia. As a resident you must:

1. **Declare foreign accounts** (form 1120022) within a month of opening. 2. **Report account activity** (ODS) by June 1 of the following year. 3. **Pay NDFL 13% (up to 5M RUB annual income) / 15% (above)** on foreign rent. 4. **Pay 13/15% on profit from sale** if owned for less than 5 years.

**DTA (double tax treaties):** - **RU–UAE:** DTA effective since 2013, new one ratified in 2025. Zero tax in UAE, so full 13/15% in RU. - **RU–Vietnam:** DTA since 1996. Vietnamese tax (10%) is credited. Additional 3–5%. - **RU–Indonesia:** DTA active. Bali tax (10%) credited. Additional 3–5%.

Worked example

A 2-bedroom in Dubai at 500,000 USD, rented long-term at 40,000 USD/year.

• Housing fee 5% via DEWA → 2,000 USD.
• Service fee ~ 20 USD/sqm × 90 sqm = 1,800 USD.
• Management company 8% → 3,200 USD.
• **Net rent:** 33,000 USD.
• **Russian NDFL 13%** → 4,290 USD.
• **To your pocket:** ~ 28,700 USD, yield ~5.7%.

Factor this in when choosing the property. A "7% net" quoted by a broker without Russian NDFL is actually 6.1%. Always run the numbers **before** deciding, not after.

_This is informational, not tax advice. Rates and rules change; consult a tax advisor for your deal._