Chairman of the Executive Council Resolution No. (49) of 2018 Concerning the Municipal Service Charges in the Emirate of Abu Dhabi

Article 1 — The following words and phrases shall have the meanings corresponding ¶

thereto unless the context requires otherwise:
Department : Department of Urban Planning and Municipalities.
Municipality : Abu Dhabi City Municipality, Al Ain City Municipality, Al
Dhafra Region Municipality or any other municipality that
may be established in the future in the Emirate.
Floor Area : The total area of horizontal spaces per floor of the building
or structure, measured from the surface of the outer walls
of the building or from the middle of the outer walls as
determined by the Department.
Vacant Lands : The Lands specified by a resolution of the Executive Committee.

Article 3 — Taking into account Table (1) attached to this Resolution, the following acts ¶

shall be exempted from the real estate registration fees:
• The judgments issued subsequently to the registration of the estate
related to the division of the estate and the Takharoj composition (waiver
of shares in return for payment) upon the first registration.

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• Registration of lands and real properties designated as endowment
for charity purposes for the benefit of the authorities concerned with
charitable endowments.

Article 4 — • An annual fee of no less than AED (450) shall be collected from the tenant ¶

for the documentation and registration of lease contracts, as follows:
• 5% of the value of the lease contract.
• 2.5% to 10% of the value of the lease contract of a leased residential villa
built on a granted residential land, provided that the Executive Committee
determines the standards and percentage of the applicable fees.
• The Department of Energy shall collect the fee referred to in the preceding
clause and deposit the amounts in the government budget in favour of
the Municipality, provided that it is collected over 12 months or over the
number of months agreed-upon in the contract, and it shall be added to
the monthly bill for water and electricity.
• Nationals of the State shall be exempted from paying the fee mentioned in
this Article for their residential lease contracts.

Article 5 — The fee payable on a lease or Musataha contract for the lands directly ¶

allocated by the Government to the beneficiary, shall be as follows:
S Municipality Lease value/per square foot
1 Abu Dhabi City 75 fils
2 Al Ain City 50 fils
3 Al Dhafra Region 25 fils

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• Tenants of industrial lands and lands directly leased by the Government
may sublease them to others, subject to approval of the concerned
municipality, provided that all contracts are registered in accordance with
the legislations in force.
• The concerned municipality shall collect a registration fee from the tenant
on all Musataha or lease contracts for industrial lands and real estates, and
other lands and properties leased from the Government, from the value
of each contract, at a rate ranging between 5% and 10% as determined by
the Executive Committee.

Article 6 — A fee equal to (15%) of the value of the land shall be collected in the event of ¶

disposition of vacant granted commercial and investment lands.

Article 7 — A one-time infrastructure fee shall be collected for the total approved floor ¶

area of commercial and investment lands according to the rate per square
meter of the floor area specified in the following table:
S Land Abu Dhabi City Al Ain City Al Dhafra Region
1 Commercial 100 AED 90 AED 80 AED
2 Investment 100 AED 90 AED 80 AED

Article 8 — Except for residential lands, an annual fee may be levied and collected with ¶

respect to the vacant lands with utility services, owned by one or more
natural or non-governmental legal persons by no less than 1% and no more

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than 4% of the value of the land. Regions, standards and fees of vacant lands
shall be specified by a resolution of the Executive Committee.

Article 9 — The Executive Council may adjust the fees set out in this Resolution, and it ¶

may exempt any entity or person of natural or legal personality from said
fees.

Article 10 — • The aforesaid Chairman of the Executive Council Resolutions no. (72) of ¶

2015, (13) of 2016, (14) of 2016 and (43) of 2018 shall be repealed.
• Any text or provision contrary to the provisions of this Resolution shall be
repealed.

Article 11 — This Resolution shall be effective from the date of its issuance and shall be ¶

published in the Official Gazette.
Issued by us in Abu Dhabi
On: 27 May 2018
Corresponding to: 11 Ramadan 1439 H
Mohamed bin Zayed Al Nahyan
Crown Prince
Chairman of the Executive Council

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Tables of Fees Annexed to Resolution No. (49) of
2018 Concerning the Municipal Service Charges in
the Emirate of Abu Dhabi
(1): Real Estate Registration Fees
No. Clause Value of the Fee
1 Sale The Executive Committee shall determine the
percentage of the fee that it is not less than 1% and
not more than 4% for each transaction, and it shall be
paid by equal shares between the seller and the buyer
unless agreed otherwise.
2 Grant between
ascendants,
descendants, spouses
and relatives up to the
second degree and legal
persons wholly owned
by them. Otherwise, the
gift shall be treated as
sale in respect of the
fees.
Commercial
AED 10,000
Investment
AED 5,000
Agricultural
AED 3,000
Residential
AED 3,000
3 Land consolidation Commercial
AED 10,000
Investment
AED 5,000
Agricultural
AED 3,000
Residential
AED 3,000
4 Will AED 3,000
5 Mortgage 1/1000 of the mortgage value, up to a maximum of
AED 1 million per transaction
6 Mortgage redemption
and replacement of the
mortgaged property
An administrative fee of AED 1,000 shall be collected
for redemption of the mortgage or replacement of
the mortgaged property, if the mortgage serves as a
security for the same debt
7 Transfer of the Mortgage AED 200
8 Extension of the
payment period in the
mortgage contract
AED 1,000 (regardless of the mortgage value)

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9 Division between
partners
AED 2,000 (regardless of the mortgage value)
10 Mortgaging the property
if it serves as a security
for government housing
loans
0.5/1,000 of the mortgage value up to a maximum of
AED 1 million per transaction
11 Registration of a
lease contract for a
government-owned land
AED 1,000
12 Lease agreement other
than the one mentioned
in the preceding clause
1% calculated on a one-year lease basis
13 Issuing a search
certificate for each land
parcel
AED 100
14 Issuing a replacement of
lost title deed
AED 500
15 Issuing a real estate
valuing certificate
Commercial
AED 5,000
Investment
AED 3,000
Agricultural/residential/
other AED 1,000
16 Issuing a property
search certificate
AED 100
17 Issuing a map AED 200
18 Issuing a certificate to
whom it may concern
AED 100
19 Any other transaction
that is subject to the
law and is not included
in the Table, including
but not limited to the
Musataha or Usufruct
contracts
4% of the value of the transaction
(2): Fees for increasing land area
(a): Residential Lands

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Region Value of the Fee
All regions of the Emirate 5% of the market value of the area requested to be
increased
(b) Commercial and Investment Lands
Region Value of the Fee
All regions of the Emirate 75% of the market value of the area requested to be
increased.
(c) Agricultural Lands
Region Value of the Fee
All areas of the Emirate 50% of the market value of the area requested to be
increased.
(3): Lease Contracts Registration Fees
No. Clause Fees in
AED
1 Registration of a lease contract by the landlord 100
2 Amendment of the lease contract by the landlord 50
3 Amendment of the lease contract at the request of the tenant 50
4 Renewal of the lease contract by the landlord 100
5 Registration of real estate data by the landlord 1,000
6 Registration of unit leased data and any modification of the
real estate’s data by the landlord
5 per unit
7 Opening an account in Tawtheeq system 200
8 Creating a username to use Tawtheeq system 300
9 Training for every user on their own electronic Tawtheeq
system
300
10 Transferring the administration of the real estate/ units
leased by the owner (landlord)
50
11 Modifying the details of the landlord’s account 50

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12 Printing an additional duplicate of a true copy of a registered
lease contract
50
13 Creating an agreement of transfer of administration of a real
estate/ units leased by the owner (landlord)
50
14 Renewing an agreement of administration of a real estate/
units leased by the owner (landlord)
50
15 Amending an agreement of administration of a real estate/
units leased by the owner (landlord)
50
16 Terminating an agreement of administration of a real estate/
units leased by the owner (landlord)
50
(4): Fees for Planning Services
No. Clause Value of the Fee
1 Changing the use of a land in development regions AED 100 per
square meter of
floor area
2 Issuing a permit to engage in a commercial activity on a
residential or investment land
AED 100 per
square meter of
land
3 Changing the use of a land outside development
regions
20% of the land
value
4 Issuing a permit to establish an investment building on
a residential land
AED 100 per
square meter of
land

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