Guides for off-plan developer finance teams in the UAE
Short answer
These guides explain how off-plan escrow, payment collection and reconciliation work in the UAE, written for the finance teams who run them. Start with the Dubai escrow explainer, then go deeper on the topic you are dealing with. Each guide is updated as rules and bank practice change.
Updated: 28 October 2026
All guides
Dubai off-plan escrow accounts, explained
One escrow account per project, how buyers pay in, and how releases follow certified construction progress.
Read guide →Off-plan escrow in DIFC vs Dubai mainland
Which authority applies to which project, and what finance teams should confirm before collecting.
Read guide →Off-plan escrow in Abu Dhabi
The emirate's own off-plan regime, its approved banks, and what to check before money is collected.
Read guide →Post-dated cheques vs direct debit
What changes when a buyer signs one e-mandate instead of handing over a stack of cheques.
Read guide →Virtual accounts for escrow
How one account number per unit identifies who paid, without splitting the escrow account.
Read guide →Monthly escrow reconciliation checklist
Ten steps to close each month with every receipt matched and every unit balance proven.
Read guide →Off-plan payment plans in the UAE
1% monthly, construction-linked and post-handover plans compared for collections and escrow.
Read guide →UAE off-plan and escrow glossary
Short definitions of the terms that come up in every escrow conversation.
Read guide →Frequently asked questions
Who are these guides written for?
Finance directors, financial controllers, accountants and credit control teams at UAE off-plan developers, plus the auditors and lawyers who work with them. They assume you already know what a payment plan is and want the mechanics explained properly.
Are the guides legal or tax advice?
No. Each guide explains how the mechanics work in practice, in plain English. For a specific project, confirm the position with your escrow bank and your legal advisers, and with the authority that registers the project.
How current are they?
Each page carries an updated date at the top. Escrow rules, regulator practice and bank products change, and pages marked as under legal review will not publish specifics until those specifics are confirmed.
Written by
Shamaz Khan, founder of Rasikh; previously ran Quantl, a regulated private-markets brokerage in the UAE.
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Request my health checkGeneral information, not legal advice. Rules, regulator practice and bank products change; confirm the current position with your escrow bank and the relevant authority before acting.