A gift is a transfer of a property ownership which is made between first degree relatives in the Emirate of Dubai. The first-degree relatives that can qualify to gift a property are parents to children, children to parents and between spouses. Individuals that are eligible for a gift of ownership are exempt from the typical 4% Dubai Land Department Transfer Fee, they are however charged a significantly reduced fee of 0.125% of the property valuation amount. There are also additional admin related fees applicable from the Dubai Land Department and property developer related costs.