Tax on property income in United Arab Emirates
Taxation Researcher | January 11, 2023
Effective Tax Rate on Rental Income
|Click here to see a worked example|
Global Property Guide research
No income tax is levied on individuals in the United Arab Emirates.
There are no income taxes.
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.
There is no capital gains taxation in Dubai.
There are no property taxes in Dubai.