It is understood the boy fell from a balcony
An Irish woman and her son have died in Dubai.
The cause of death could not be confirmed by the Department of Foreign Affairs, but it says it is aware of the case and is providing consular assistance.
It is believed the mother and child held dual citizenship.
Unofficial figures show there are over 10,000 Irish people living in the United Arab Emirates (UAE).
The Irish community there has grown in recent years with the establishment of groups such as the Irish Society of Abu Dhabi and the Abu Dhabi Na Fianna GAA club.