Buying Real Estate in Miami for UAE Citizens in 2026: Documents, Taxes, Risks

In practice, this means the focus shifts away from citizenship itself and toward other factors — such as the source of funds, deal structure, tax considerations, and legal due diligence of the property.

It is also important to note Florida law SB 264, which applies to certain countries of concern. These include China, Russia, Iran, North Korea, Cuba, Syria, and the Maduro regime in Venezuela. The UAE is not on this list, meaning buyers from the UAE fall under the standard foreign buyer framework, not a restricted category.

1. Documents for the deal itself

Typically required:

• passport;
• full identification details;
• contact information;
• documents for contract preparation;
• proof of address (depending on compliance requirements);
• if purchasing through a company — corporate documents.

2. Proof of funds and source of capital

Depending on the case:

• bank statements;
• bank reference letter;
• asset sale documentation;
• proof of business income;
• financial statements;
• other documentation confirming lawful origin of funds.

4. Documents for travel to the U.S.

There is no “real estate visa.” However, if the buyer plans to travel for viewings or signing, valid entry status is required.

For UAE citizens, B-1/B-2 visas allow multiple entries with long validity. E-2 visas are not generally applicable, as there is no treaty between the U.S. and the UAE.

Generally taxed at 30% for non-residents, unless treated as effectively connected income (with deductions allowed). The IRS states that, as a general rule, income from U.S. real estate owned by a nonresident alien is taxed at a rate of 30% (or lower at the treaty rate), if such income is not considered effectively connected with a U.S. trade or business.

At the same time, the IRS also explains separately that if the NRA owns real estate for generating income, they can make an election under IRC 871(d) to treat such income as effectively connected income. In this case, a different regime applies, allowing deductions, and reporting is done through Form 1040-NR.

Withholding rules apply. Forms 8288 / 8288-A are used, with 8288-B for reduction requests. If a foreign owner sells the property in the future, rules related to withholding on U.S. real property interests come into play. The IRS states that buyers (transferees), who usually act as withholding agents, use Forms 8288 and 8288-A for reporting and remitting withheld tax on such transactions. Form 8288-B is used to apply for a reduction or waiver of withholding.

If a person needs to come for viewings, meetings, or negotiations, this is a matter of entry, not a real estate visa. For UAE citizens, the reciprocity schedule for B-1/B-2 shows multiple entries and a long validity period, but this does not change the nature of the deal itself (buying real estate remains a civil and financial transaction, not an immigration program).

If your goal is not just owning the property but an immigration outcome (Green Card), it is important to understand: buying an apartment by itself does not grant status. In this case, it makes more sense to consider separate immigration mechanisms, such as EB-5, which involves investment in a commercial enterprise and job creation.

If interested, read about how to obtain a green card through real estate in Miami under the EB-5 program.