AN APARTMENT dubbed the “Sky Palace” inside the world’s tallest building has hit the market for a whopping £40m.

The opulent home occupies the 107th and 108th floors of the 830m-high Burj Khalifa in Dubai.

With 21,000sq feet of space, the lucky owner of the Sky Palace apartment will have access to 12 parking spaces, gated gardens, three gyms, tennis courts and a private internal elevator.

The apartment is 460m above the ground and is thought to be the world’s highest residential property on sale.

According to the listing, the home was originally reserved for a mystery high-profile celebrity living in Dubai but it sat unused and empty for a decade.

It boasts views of the Arabian Gulf and the mountains of Ras Al Khaimah on a clear day to the north.

But the apartment is currently empty and would need to be furnished by any potential owner.

For more than a decade, details of the penthouse apartment remained a closely guarded secret.

The apartment was bought by entrepreneur and estate agent Karl Haddad and his business partner in 2022.

Haddad told The National: “To this day, this is the most beautiful building anywhere in the world.

“Whoever buys this will have unobstructed views for life, and that’s really what makes this unique.

“People have questions about the lifts, but they are super fast and you are upstairs on the 108th floor probably quicker than when you go to your office on the 20th floor.”

The penthouse currently sits unfurnished – with a buyer having to fork out a fair amount more than the £40m purchase price to make it liveable.

The home has floor to ceiling windows allowing for a breathtaking 360-degree, unobstructed view of the outside world – or the clouds.

With a hotel in the building, they will also get access to a private lounge on the 123rd floor, outdoor jacuzzis and pools on the 43rd and 76th floors, a 25-metre swimming pool and two premier spas.

There is a high level of demand to live in the building with 99 per cent of apartments currently occuppied.

The top 40 floors of the Burj Khalifa are commercial offices.

Haddad claims there has been significant interest in the apartment since it hit the market in September, but it remains unsold.

Asad Khan is CEO of Invest Dubai Real Estate who is handling the exclusive sale of the penthouse.

Khan said the apartment is the “ultimate trophy property on the planet right now”.

“The views from the penthouse are simply incredible and this is a once in a lifetime opportunity to purchase an apartment on one of the globe’s most iconic buildings. I have visited the Sky Palace many times and every time it takes my breath away.”

Khan said the Dubair property market is booming and on top of the apartment being an amazing home, it would be a good financial investment.

He said: “We have seen similar properties in New York, Hong Kong and Toyko being listed from £200 million and upwards so expect Sky Palace to fetch for more than £90m minimum once it has been transformed inside.”