Is there VAT when I buy a residential apartment in Dubai?

Generally no VAT on a home purchase. The first sale of a new residential building (within three years of completion) is zero-rated, and all subsequent residential sales and leases are VAT-exempt, so you don't pay 5% on the property price. Bare land is also exempt. You will still pay 5% VAT on related services such as the agent's commission. Confirm specifics per deal.