What is the cash threshold for filing a Real Estate Activity Report (REAR) in the UAE?
A Real Estate Activity Report (REAR) must be filed when a freehold purchase or sale involves a single physical cash transaction, or several linked transactions, equal to or exceeding AED 55,000 for all or part of the property value. The report is submitted to the UAE Financial Intelligence Unit through the goAML platform.
The threshold is transaction-based, not suspicion-based. A REAR is required even where there is no red flag, simply because the cash amount meets or exceeds AED 55,000. Where the same purchase is settled through multiple cash instalments that together cross the threshold, those linked payments are aggregated for reporting purposes. Real estate professionals should build this trigger into their transaction-monitoring workflow so that qualifying deals are captured automatically.
Legal Reference (UAE):
· Real Estate Activity Report (REAR), MoET Circular No. 05/2022, filed via the UAE Financial Intelligence Unit goAML portal - requires real estate agents, brokers and law firms to file a REAR for any single or linked cash transaction of AED 55,000 or more.
· Federal Decree-Law No. 10 of 2025, Article 19 - underpins the reporting and monitoring obligations of DNFBPs.
For more details, consult the full text of Circular No. 05/2022 or seek guidance from your AML compliance officer.