Inheritance law in UAE depends on the legal framework that applies to the deceased and the estate. Muslim succession is principally governed by the current Personal Status Law and its Sharia-based inheritance rules, while qualifying non-Muslims may fall under the separate Civil Personal Status framework, which provides different intestate rules and greater testamentary flexibility.
For UAE residents, expatriates and families with property or business interests in the country, early estate planning can help clarify which succession rules apply and whether a registered will is appropriate. Al Ramsy Advocates provides will writing services in the UAE for individuals planning the future distribution of their UAE assets.
What Is the Current Inheritance Law in the UAE?
UAE inheritance law currently operates under different legal frameworks depending on the deceased and the applicable succession regime.
For Muslim estates, Federal Decree-Law No. 41 of 2024 on the Issuance of the Personal Status Law contains the current Sharia-based rules governing inheritance, heirs, estates and Wills.
For qualifying non-Muslims, Federal Decree-Law No. 41 of 2022 on Civil Personal Status provides a separate civil succession framework. Where its intestate rules apply and the deceased leaves a spouse and children, Article 11 generally allocates 50% of the inheritance to the surviving spouse and divides the remaining 50% equally among the children.
A valid Will or an applicable foreign-law option can materially change the result, so the governing framework should be identified before inheritance shares are calculated.
Muslim vs Non-Muslim Inheritance Rules in the UAE
The two principal frameworks can produce substantially different outcomes.
| Issue | Muslim / Personal Status Framework | Non-Muslim Civil Framework |
|---|---|---|
| Principal federal law | Federal Decree-Law No. 41 of 2024 | Federal Decree-Law No. 41 of 2022 |
| Default succession | Sharia-based fixed and residuary shares | Civil statutory distribution |
| Spouse and children | Shares depend on family structure | Spouse receives 50% and children share the remaining 50% equally where Article 11 applies |
| Sons and daughters | Different shares can apply in specified inheritance relationships | Children share equally under the Article 11 civil rule |
| Will | Subject to Sharia-based limits and statutory rules | Greater freedom to distribute UAE assets by will |
| One-third restriction | Relevant under the Personal Status Law | Not the default civil testamentary rule under Article 11 |
| Foreign-law considerations | Can depend on applicable conflict-of-laws rules | Civil framework contains specific provisions relevant to foreign residents |
This distinction is important because rules that apply to a Muslim estate should not automatically be used to calculate a non-Muslim estate, and vice versa.
How Does Inheritance Work for Non-Muslims in the UAE?
Federal Decree-Law No. 41 of 2022 introduced a specific civil inheritance framework within its scope.
Article 11 regulates distribution of an estate where no effective will changes the statutory position.
Where the deceased leaves a surviving spouse and children:
- the surviving husband or wife receives 50% of the inheritance; and
- the remaining 50% is divided equally among the children, without distinction between sons and daughters.
For example, if a person dies leaving a spouse, one son and one daughter, the spouse receives half of the relevant inheritance.
The other half is then divided equally between the son and daughter.
This differs significantly from the Sharia-based inheritance rules applicable under the general Personal Status framework.
Does a Son Receive Twice a Daughter’s Share Under the Non-Muslim Civil Rules?
Not under this Article 11 distribution.
When the civil rule described above applies, the children divide their portion equally regardless of gender.
The familiar two-to-one rule should therefore not be applied automatically to a non-Muslim civil estate.
What Happens If a Non-Muslim Dies Without Children?
Article 11 also establishes a statutory order for other family circumstances.
Where there are no children, the distribution can involve the deceased’s parents and, depending on the surviving family members, siblings.
The exact division should be calculated from the actual family structure rather than assuming that the spouse-and-children formula applies to every estate.
Before calculating an intestate estate, identify all relevant surviving relatives.
Can a Non-Muslim Leave UAE Assets Through a Will?
Yes.
Article 11(1) of Federal Decree-Law No. 41 of 2022 allows a person falling within the civil framework to make a will covering property owned in the UAE in favour of beneficiaries of their choice, subject to the applicable legal and procedural requirements.
That makes a will particularly important for non-Muslims who do not want the statutory intestate distribution to determine how their estate passes.
Depending on the person’s circumstances, a will may address:
- real estate;
- bank accounts;
- investments;
- company shares;
- personal property;
- executors;
- beneficiaries; and
- guardianship arrangements for minor children.
The appropriate drafting and registration route should be identified before execution.
Can an Expat’s Home-Country Law Affect UAE Inheritance?
Potentially, depending on the person’s status, the applicable legal framework and the circumstances of the estate.
For foreign residents, succession can involve questions of:
- nationality;
- choice of law;
- foreign wills;
- UAE-registered wills;
- location of property;
- applicable court jurisdiction; and
- recognition of foreign legal documents.
This becomes particularly important where a person owns assets in several countries.
For example, an expatriate may own:
- an apartment in Dubai;
- a bank account in the UAE;
- shares in a UAE company; and
- property in their home country.
One document or one country’s succession law should not automatically be assumed to resolve every part of that estate.
Cross-border estate planning should consider how the different legal systems interact.
How Does Muslim Inheritance Work Under UAE Law?
For estates governed by the current UAE Personal Status Law, inheritance follows detailed Sharia-based rules.
Federal Decree-Law No. 41 of 2024 recognises fixed-share heirs and residuary inheritance.
Article 209 lists the principal fixed shares as:
- two-thirds;
- one-third;
- one-sixth;
- one-half;
- one-quarter; and
- one-eighth.
Article 210 identifies categories of heirs who may receive fixed shares, including spouses, parents and certain descendants and siblings.
The actual division depends on the complete family structure.
That means a Muslim estate should not be divided by selecting one percentage from a general online table without identifying all surviving heirs.
What Does a Surviving Husband Inherit?
Under Article 211 of Federal Decree-Law No. 41 of 2024:
- a husband receives one-half of his deceased wife’s estate if she leaves no inheriting descendant; and
- he receives one-quarter if she leaves an inheriting descendant.
An inheriting descendant can therefore materially change the husband’s share.
What Does a Surviving Wife Inherit?
Under the current Personal Status Law:
- a wife generally receives one-quarter where her deceased husband leaves no inheriting descendant; and
- she generally receives one-eighth where an inheriting descendant exists.
Where there is more than one wife entitled to inherit, the applicable wife’s share is divided between them rather than each wife receiving the full fraction independently.
Does a Son Always Inherit Twice as Much as a Daughter?
No. That description is too broad.
Under the Sharia-based framework, when sons and daughters inherit together as residuary descendants, the male generally receives a share equivalent to that of two females.
But different rules apply where the family structure is different.
For example, where there is no son:
- one qualifying daughter may be entitled to one-half; while
- two or more qualifying daughters may collectively receive two-thirds,
subject to the other heirs and statutory rules affecting the estate.
The statement that “every male heir receives twice every female heir” is therefore incorrect.
The relationship between the heirs matters.
Examples of Inheritance Shares Under the Personal Status Law
| Heir | General Statutory Position |
|---|---|
| Husband | 1/2 without an inheriting descendant; 1/4 where one exists |
| Wife | 1/4 without an inheriting descendant; 1/8 where one exists |
| One daughter where no son exists | May receive 1/2 subject to the applicable conditions |
| Two or more daughters where no son exists | May collectively receive 2/3 subject to the applicable conditions |
| Son and daughter inheriting together | Residual distribution generally gives the son twice the daughter’s share |
| Mother | Her share varies according to the other surviving heirs |
These examples should not be used as a standalone inheritance calculator.
One heir’s presence can affect another heir’s entitlement, and an estate may include both fixed-share and residuary calculations.
What Happens Before an Estate Is Distributed?
The heirs do not simply divide everything the deceased owned immediately after death.
Article 201 of Federal Decree-Law No. 41 of 2024 establishes an order for rights relating to the estate.
The sequence is:
- proper funeral preparation expenses;
- settlement of the deceased’s debts;
- execution of the will within the applicable one-third limit, unless the heirs agree to an excess; and
- distribution of the remaining estate among the heirs.
This distinction is important.
If someone dies leaving AED 2 million of assets but also substantial debts, inheritance shares are not simply calculated against the AED 2 million gross figure.
The liabilities of the estate must first be dealt with according to the statutory order.
Can a Muslim Make a Will in the UAE?
Yes.
A Muslim can make a will, but the testamentary rules differ substantially from the non-Muslim civil framework.
Under the Personal Status Law, the estate-order provisions recognise execution of the will within a one-third limit, unless the heirs consent to an amount exceeding that limit.
The one-third calculation takes place after the prior estate obligations specified by law are addressed.
A Muslim will may therefore be useful for permitted bequests, including certain beneficiaries or charitable purposes, but it does not provide unrestricted freedom to redistribute the entire estate contrary to the applicable inheritance rules.
Why Is the One-Third Rule Important?
Consider a simplified example.
A deceased Muslim leaves a net estate of AED 900,000 after the prior estate obligations have been addressed.
The one-third limit would represent AED 300,000.
A qualifying will may operate within that testamentary portion, while the remaining estate is distributed according to the applicable inheritance rules.
The actual validity and effect of the bequest still depend on the beneficiary, the wording of the will and the statutory requirements.
Can a Muslim Will Exceed One-Third of the Estate?
An amount exceeding the statutory one-third limit is not treated in the same way as a bequest within that limit.
Article 201 expressly recognises an exception where the heirs consent to the excess.
The effect of a particular will should therefore be reviewed against:
- the value of the estate;
- estate debts;
- the proposed beneficiaries;
- the persons entitled to inherit; and
- any required heir consent.
A will drafted for a non-Muslim civil estate should not simply be reused for a Muslim estate.
Why Can Registering a Will Matter?
Without an effective will, the statutory inheritance regime determines distribution.
A will can instead provide clearer instructions within the limits of the legal framework that applies to the testator.
Depending on the regime, it can address matters such as:
- beneficiaries;
- particular assets;
- executors;
- business interests;
- property;
- financial accounts;
- guardianship wishes; and
- administration of the estate.
Registration can also reduce uncertainty over which document represents the testator’s final wishes.
The correct registration route depends on the person’s circumstances rather than there being one registry that suits every UAE resident.
Where Can a Will Be Registered in the UAE?
Several routes may be relevant, depending on eligibility and the type of will.
DIFC Courts Wills Service
The DIFC Courts Wills Service provides a specialised will-registration and probate framework for eligible non-Muslims.
Its current framework includes different will types addressing matters such as:
- general assets;
- real estate;
- financial assets;
- business ownership; and
- guardianship.
A person considering this option can read Al Ramsy’s detailed guide to DIFC Wills in Dubai.
Eligibility and the appropriate type of DIFC will should be checked before registration.
Abu Dhabi Civil Wills
The Abu Dhabi Judicial Department provides a civil will-registration process for non-Muslims through its civil family-law framework.
The registration process and suitability of this route depend on the testator’s circumstances and the applicable requirements.
Dubai Will and Estate Procedures
Dubai Courts also deals with will declarations, inheritance files, determination of heirs and estate matters within its jurisdiction.
The appropriate Dubai route depends on the person’s legal status, the type of will and the applicable succession framework.
The registration option should ideally be chosen before the document is drafted, because formal requirements can differ.
What Happens If a Non-Muslim Dies Without a Will?
Where the civil inheritance regime under Federal Decree-Law No. 41 of 2022 applies, the statutory intestate rules determine distribution.
For a deceased person who leaves a spouse and children:
50% → Surviving spouse
50% → Children, divided equally
This can produce an outcome that differs substantially from what the deceased assumed would happen.
For example, a person may believe that their spouse automatically receives the entire estate.
Under the statutory scenario above, that would not be the default result.
Similarly, someone might assume sons automatically inherit more than daughters, even though the civil framework provides equal division among the children in this situation.
Does a Will Automatically Solve Every Inheritance Issue?
No.
A well-prepared will can create substantial clarity, but estate planning involves more than signing a document.
Issues can still arise from:
- outdated wills;
- conflicting wills;
- assets acquired after drafting;
- assets outside the UAE;
- company ownership;
- jointly held property;
- unpaid debts;
- changes in marriage;
- birth of children;
- death of a beneficiary;
- executor issues; or
- unclear asset descriptions.
A will should therefore be reviewed after major family, financial or ownership changes.
What Happens to UAE Property When the Owner Dies?
Real estate can form a significant part of a UAE estate.
The property cannot usually be transferred simply because family members agree who should receive it.
The relevant succession entitlement and estate authority must first be established.
Questions may include:
- Is there a valid will?
- Which inheritance framework applies?
- Who are the recognised beneficiaries or heirs?
- Is the property mortgaged?
- What court or probate documents are required?
- What transfer procedures apply before the relevant land authority?
Where substantial property is involved, inheritance planning may need to be coordinated with real estate lawyers in the UAE so succession rights and property-transfer requirements are considered together.
What Happens to Company Shares After Death?
For a business owner, the estate may include:
- LLC shares;
- interests in a holding company;
- DIFC company shares;
- partnership interests;
- investments; or
- other corporate rights.
Inheritance law establishes who may ultimately be entitled to the deceased’s interest, but corporate documents can still affect how the transfer is implemented.
Relevant documents may include:
- the company’s constitutional documents;
- shareholders’ agreements;
- share-transfer restrictions;
- buy-sell arrangements;
- succession provisions; and
- valuation mechanisms.
For example, a will may identify a beneficiary, but a company may still need to complete corporate and regulatory procedures before ownership records can be changed.
Business succession planning should therefore coordinate the owner’s personal estate plan with the company’s legal structure.
How Is an Estate Administered in the UAE?
The exact process depends on the emirate, court, type of assets and applicable inheritance framework.
A typical estate may involve the following stages.
1. Obtain the Required Death Documentation
The death must be formally documented.
Foreign-issued documents may also need the required legalisation, attestation or translation before they can be used in UAE proceedings.
2. Determine Which Succession Framework Applies
The estate should be reviewed to establish whether distribution is governed by:
- the current Personal Status Law;
- the Civil Personal Status regime;
- a registered will;
- an applicable foreign law; or
- another recognised succession arrangement.
3. Identify the Estate
This may include:
- property;
- bank accounts;
- investments;
- company shares;
- vehicles;
- personal property; and
- other financial rights.
4. Identify Debts and Liabilities
The estate’s obligations should be established before the distributable estate is calculated.
5. Establish the Heirs or Beneficiaries
Where no will governs distribution, the legally entitled heirs must be determined.
Where a will applies, its validity and beneficiaries must be established.
6. Obtain the Necessary Probate or Court Authority
Banks, land authorities and companies generally need formal legal documentation before transferring estate assets.
Family agreement alone may not be sufficient.
7. Transfer the Assets
Once the estate has been established and the relevant legal authority obtained, individual assets can be transferred to the persons entitled to receive them.
What Should Expats With UAE Assets Review?
An expatriate does not need to wait until retirement to consider inheritance planning.
Anyone who owns meaningful assets in the UAE should know what would happen to them if they died without making a plan.
Useful questions include:
- Which inheritance law currently applies to me?
- Do I already have a will?
- Does my existing foreign will cover UAE assets effectively?
- Do I need a UAE-registered will?
- Who would inherit if I died without one?
- Who would administer my estate?
- Do I own UAE real estate?
- Do I own company shares?
- Do I have minor children?
- Are my nominated beneficiaries still appropriate?
- Do I own assets in several countries?
The appropriate estate plan for someone who owns one UAE bank account may be very different from that of a
person with property, company shares, investments and assets overseas.
Why Older UAE Inheritance Guides May Be Outdated
One important legal change needs particular attention.
Federal Law No. 28 of 2005 is no longer the current UAE Personal Status Law.
It was replaced by Federal Decree-Law No. 41 of 2024 on the Issuance of the Personal Status Law.
This matters because inheritance articles written before the change may cite old article numbers or explain provisions from the repealed legislation as though they remain current.
Federal Decree-Law No. 41 of 2022 on Civil Personal Status remains separately relevant to qualifying non-Muslims within its scope.
Inheritance research in 2026 should therefore begin by checking which current framework applies rather than relying on older online guides.
Planning an Estate Under UAE Inheritance Law
Inheritance planning in the UAE is not simply about calculating percentages.
For one family, the main issue may be identifying the correct Sharia inheritance shares.
For another, it may be deciding whether to register a civil will.
A business owner may need to coordinate inheritance planning with shareholder arrangements, while a property owner may need to consider both succession and land-transfer procedures.
Al Ramsy Advocates provides family law services in the UAE for individuals and families dealing with wills, inheritance planning, family assets and related personal-status matters.
Planning these issues during a person’s lifetime can provide greater clarity about how UAE assets should be administered and distributed.
Frequently Asked Questions
What is the current inheritance law in the UAE?
Federal Decree-Law No. 41 of 2024 is the current general Personal Status Law and contains the main Sharia-based provisions governing estates and inheritance. Federal Decree-Law No. 41 of 2022 provides a separate civil succession framework for qualifying non-Muslims.
Does a son always inherit twice as much as a daughter in the UAE?
No. Under the Sharia-based framework, the two-to-one rule applies in specific relationships, including where sons and daughters inherit together as residuary descendants. Other family structures have different shares. Under the non-Muslim civil framework, Article 11 provides equal distribution among children in the spouse-and-children intestate scenario.
What happens if a non-Muslim dies without a will in the UAE?
Where Article 11 of Federal Decree-Law No. 41 of 2022 applies and the deceased leaves a spouse and children, the spouse receives half of the inheritance and the children divide the remaining half equally. Different rules apply where the family structure is different.
Can an expat register a will in the UAE?
Yes, subject to the eligibility and procedural requirements of the relevant registration system. Available options may include the DIFC Courts Wills Service, Abu Dhabi civil will procedures and applicable Dubai will-registration procedures. The appropriate route depends on the person’s circumstances and estate.
