Wills for non-Muslim residents of the UAE in 2026
When a non-Muslim dies without a registered will, the UAE estate is divided by a fixed federal formula. This piece sets out what the law says, how the main registration routes compare and where the gaps lie.
Why this matters
Many founders and family office principals hold villas, shares and bank balances in the UAE without having made a will. Take a hypothetical couple, both non-Muslim foreign residents of Dubai, with young children, a villa in Abu Dhabi and accounts at a Dubai bank branch, and no will between them. For non-Muslims in their position, federal law has supplied a default answer since 1 February 2023. It may not be the one the family would have chosen.
Federal Decree-Law No. 41 of 2022 on Civil Personal Status was issued on 3 October 2022 and entered into force on 1 February 2023 (Article 18). Under Article 1, it applies to non-Muslim UAE citizens and to non-Muslim foreigners residing in the State, unless a person adheres to the law of their home country on matters that include inheritance and wills. People within its scope may also agree to apply other personal status legislation in force in the State instead.
The rules
Article 11(1) gives a testator, the person making the will, the right to leave a will covering all the property they own in the State, in favour of anyone they choose, subject to the executive regulations.
Where there is no will, Article 11(2) sets the split. Half goes to the surviving husband or wife. The other half is divided equally among the children, with no difference between sons and daughters. If there are no children, the parents inherit equally; if only one parent is alive, that parent takes half and the brothers and sisters take the other half. If both parents have died, the brothers and sisters share the estate equally.
Article 11(3) adds a further possibility: any of a foreigner's heirs may ask for the estate to be governed by the law applicable under the Civil Code, unless there is a registered will to the contrary. A registered will closes off that request, which is a reason in itself to make one.
Abu Dhabi has its own regime. Abu Dhabi Law No. 14 of 2021 applies to the wills and inheritances of non-Muslims for estates present within the country, and its Article 11(2) sets the same default of half to the spouse and half to the children.
The executive regulations, Cabinet Resolution No. 122 of 2023, require a will under the federal law to be in writing, signed in front of two witnesses, to name an executor, the person who will carry out its terms, and to be registered at the competent court. The testator must be at least 21 years old (Article 28), and a registered will prevails over an unregistered one (Article 30).
| Option | Who can use it | What it covers | Fee (official) |
|---|---|---|---|
| DIFC Courts Full Will | Non-Muslims who have never been Muslim, aged 18 or over, with UAE assets or minor children living in the UAE | Movable and immovable UAE property; guardians for children resident in Dubai or Ras Al Khaimah | AED 10,000 single; AED 15,000 mirror |
| DIFC Property Will | As above | Up to five UAE real estate properties | AED 7,500 single; AED 10,000 mirror |
| DIFC Financial Assets Will | As above | Up to ten UAE bank or brokerage accounts | AED 5,000 single; AED 7,500 mirror |
| DIFC Business Owners Will | As above | Up to five shareholdings in UAE companies | AED 5,000 single; AED 7,500 mirror |
| DIFC Guardianship Will | As above | Guardians for minor children resident in Dubai or Ras Al Khaimah | AED 5,000 single; AED 7,500 mirror |
| DIFC Digital Assets Will | As above | Listed digital assets held in a DIFC Courts wallet | AED 5,000 single; AED 7,500 mirror |
| Abu Dhabi civil will (ADJD) | Any non-UAE citizen, regardless of religion | UAE estate; the ADJD says assets abroad can also be bequeathed | AED 950 regular; AED 2,500 special |
| Will under the federal law | Non-Muslims covered by Decree-Law No. 41 of 2022, aged 21 or over | Property in the State | Court fees apply; no figure in the regulation |
Who it suits and who it does not
The DIFC route suits people who want a will drafted to a set template for particular classes of asset, or who need guardianship provisions for children living in Dubai or Ras Al Khaimah. Residency is not required, but the route is closed to anyone who is or has ever been Muslim.
The Abu Dhabi route, run by the Abu Dhabi Judicial Department (ADJD), is open to any expatriate and costs less. The ADJD pages we reviewed do not mention guardianship, so a family relying on it for that purpose should check with the ADJD directly.
Single asset DIFC wills do not allow guardians to be appointed; only the Full Will and the Guardianship Will do, and parents weighing the fees should keep that in view.
Costs and timelines
The DIFC Courts say a registration appointment takes about 20 minutes, in person or online, and booking fees are not refunded if an appointment is cancelled. Modifying a DIFC will costs AED 550; cancelling one costs AED 1,000. Applying for a grant of probate, the court's confirmation of who may deal with the estate, costs USD 1,500, and a straightforward grant is normally issued within a few weeks. DIFC will fees are not subject to VAT.
In Abu Dhabi, applications are made online through the ADJD website, with a video conference appointment for notarisation.
Under the federal regulations, a beneficiary has 60 days from notification to accept or renounce a will, and creditors have 90 days from published notice to submit their claims.
What it means in practice
Return to the couple from Dubai, whose two children are aged 8 and 11.
If the husband dies, the default rule gives his wife half of his UAE estate and divides the rest equally between the two children, whether the asset in question is the Abu Dhabi villa or the Dubai accounts. Any heir could also ask for the Civil Code route instead.
A DIFC Full Will could cover the villa, the accounts and guardians for the children, since they live in Dubai. An Abu Dhabi civil will could cover the estate at lower cost, but the official pages say nothing about guardianship, which matters most for a family with children this young.
What to watch
Age thresholds differ: 18 for DIFC wills and 21 under the federal regulations. Published fees should be checked before booking, since they are set by each authority and can change. Families with assets abroad should confirm how each country treats a UAE will, because a will that works here may be read differently elsewhere.
This piece appeared in Jurisdicta, Issue 001. General information only; not legal, tax or investment advice.