Off-plan purchases in Dubai are registered through the DLD’s interim register under the Oqood system, which records the buyer’s contractual interest in a unit that does not yet have a title deed. The fee structure differs from a secondary-market transfer in three ways.
The 4% DLD fee is charged on off-plan purchases just as on ready property — but it is collected at the point of Oqood registration, when the sale agreement is recorded, rather than at a trustee office transfer. Developers typically collect it alongside the booking or first instalment. By market convention the buyer pays the full 4% on developer sales; some developers absorb part or all of it as a sales incentive, which is a commercial promotion rather than a change to the DLD schedule — quoted prices should be checked to confirm whether the fee is included.