Does the UAE charge inheritance tax?

No. The United Arab Emirates levies no inheritance tax, estate tax or death duty. The full value of an estate passes to the heirs, so the amount each beneficiary receives is a question of distribution rules, not taxation.

How is an estate divided if there is no will in the UAE?

By default the UAE applies Sharia inheritance law (faraid), which assigns fixed fractional shares to relatives — for example a wife receives one-eighth where there are children, and sons take twice the share of daughters. These default rules apply unless a registered non-Muslim will directs otherwise.

Can expats avoid Sharia distribution?

Yes. Non-Muslim residents can register a will with the DIFC Wills Service Centre or ADGM, which lets them freely name beneficiaries and shares under common-law principles instead of faraid. Without such a will, the local courts may apply Sharia rules to UAE assets.

Is the faraid calculation in this tool exact?

It models the most common simple cases — a surviving spouse with children, or children alone — using the standard Quranic fractions. Real faraid distributions can be far more complex once parents, siblings, and the residuary (asabah) are involved, so treat the figures as an illustration and confirm with a Sharia or estate specialist.

Does this calculator store my data?

No. All calculations run locally in your browser and nothing is uploaded, so estate details remain private.

UAE Inheritance Tax Calculator

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This UAE inheritance tax calculator answers a question that surprises many residents: the UAE charges no inheritance or estate tax at all, so the tax bill is always zero. What matters instead is distribution — who gets what. By default UAE courts apply Sharia faraid (fixed fractional shares), but non-Muslim expats can register a DIFC or ADGM will to direct the estate freely. This tool models both paths.

How it works

There is no rate to apply for tax: tax = 0 and distributable = net estate. The interesting part is the split.

Under Sharia faraid, heirs receive fixed Quranic fractions. The common simple cases are:

Spouse with children: a wife takes 1/8 (a husband 1/4); the remainder goes to the children, with each son receiving twice a daughter’s share.
Children only (no surviving spouse): the whole estate goes to the children on the 2:1 son-to-daughter ratio.

Under a DIFC/ADGM will, you simply assign percentages to named beneficiaries and the estate splits accordingly — no fixed fractions are imposed.

Example

A net estate of AED 4,000,000 with a surviving wife, two sons and one daughter. Tax is AED 0. Under faraid the wife takes 1/8 = AED 500,000. The remaining AED 3,500,000 is split among the children in shares of 2:2:1 (five parts), so each son gets AED 1,400,000 and the daughter AED 700,000.

Notes

Faraid becomes far more intricate once parents, grandparents, siblings or residuary heirs are involved, and different emirates and courts can vary in practice. A registered DIFC or ADGM will is the cleanest way for expats to control UAE-asset succession. Treat these figures as a guide and take qualified Sharia or estate-planning advice.