Tax on property income in United Arab Emirates

Taxation Researcher | January 11, 2023

INDIVIDUAL TAXATION

No income tax is levied on individuals in the United Arab Emirates.

INCOME TAX

There are no income taxes.

RENTAL INCOME
In all Emirates except Abu Dhabi, leases of residential properties are taxed at a flat rate of 5%. Leases of commercial properties are taxed at a flat rate of 10%.

Abu Dhabi does not levy a municipal tax on rented premises but landlords are required to pay license fees.

CAPITAL GAINS
There is no capital gains taxation in Dubai.

PROPERTY TAX

There are no property taxes in Dubai.