Which transactions trigger the AED 55,000 cash reporting threshold in UAE real estate?
The AED 55,000 threshold in UAE real estate applies to physical cash payments made in a freehold property sale or purchase. The trigger is met when a single physical cash transaction, or several linked cash transactions, equals or exceeds AED 55,000 towards all or part of the property value. When that happens, the broker must submit a Real Estate Activity Report (REAR) through goAML.
Importantly, the rule targets attempts to break a large cash payment into smaller instalments to stay below the limit. Linked transactions are aggregated, so structuring does not avoid the obligation. Virtual asset payments and funds converted from virtual assets are also reportable regardless of the cash figure.
Legal Reference (UAE):
· MOE Circular No. 5/2022 on the Real Estate Activity Report - sets the AED 55,000 threshold for single or linked cash transactions in freehold deals.
· Cabinet Resolution No. 134/2025 (Executive Regulations), Article 7 - addresses due diligence for occasional transactions at or above AED 55,000.
For more details, consult the full text of MOE Circular 5/2022 or seek guidance from your AML compliance officer.
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