Finance & FeesUpdated March 1, 2026· 3 min read
UAE Corporate Tax
What is UAE Corporate Tax?
The UAE Corporate Tax is a 9% federal tax on business profits above AED 375,000, effective from June 2023. It generally does not apply to individuals earning rental income from personal-name Dubai property investments, but does apply to real-estate businesses.
Definition
Personal, non-commercial rental income earned by an individual is typically outside the scope of Corporate Tax. Investors holding property through UAE companies fall within scope.
Key Facts
- 19% rate above AED 375K profit.
- 2Effective from June 2023.
- 3Personal rental income usually out of scope.
Frequently Asked Questions
Does the Golden Visa change my tax situation?
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No, tax residency and corporate tax rules apply independently of visa status.
References & Further Reading
- Dubai Land Department (DLD) — official transaction & title records.
- Real Estate Regulatory Agency (RERA) — Ejari, Mollak & rental index.
- Department of Economy and Tourism (DET) — Holiday Home permits.
- Federal Authority for Identity, Citizenship, Customs & Port Security (ICP) — visa rules.
This entry is editorial and informational. It does not constitute legal, financial or tax advice.