The real estate sector is an important part of the UAE's economy, responsible for as much as 20 percent of Gross Domestic Product (GDP). The UAE real estate sector is diverse, encompassing construction and development, commercial real estate sales, and a wide variety of residential real estate, from apartments to luxury villas. A large number of professional real estate agents and brokers—over 11,500—support this sector.

Most transactions within the sector are legitimate. Nevertheless, LFIs should be aware that the real estate sector offers opportunities for criminals seeking to conceal, transfer, and/or invest their illicit proceeds. The real estate market is a fairly liquid market in which assets generally retain stable values over time. Real estate transactions are generally large and offer criminals the opportunity to launder large values in a single transaction. And unlike other stores of value, such as cash or precious metals and stones, real estate can be enjoyed or can earn income while it is in the owner's possession.