Finance & FeesUpdated March 15, 2026· 3 min read
UAE Corporate Tax on Rental Income
What is UAE Corporate Tax on Rental Income?
UAE corporate tax (9% above AED 375,000 taxable profit) applies to companies holding real estate for rental purposes. Individuals renting personally owned residential property remain fully tax-exempt under Cabinet Decision No. 49 of 2023.
Definition
UAE corporate tax (9% above AED 375,000 taxable profit) applies to companies holding real estate for rental purposes. Individuals renting personally owned residential property remain fully tax-exempt under Cabinet Decision No. 49 of 2023. It is a core concept for anyone investing, renting or securing residency in Dubai real estate, especially remote workers and foreign buyers.
Key Facts
- 19% above AED 375k profit for companies.
- 2Individuals still 0% on personal residential rent.
- 3Effective from FY 2024.
Frequently Asked Questions
What is UAE Corporate Tax on Rental Income?
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UAE corporate tax (9% above AED 375,000 taxable profit) applies to companies holding real estate for rental purposes.
Is UAE Corporate Tax on Rental Income relevant for digital nomads?
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Yes — it is directly connected to Dubai freehold investment, residency and rental pathways commonly used by remote workers and long-term expats.
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.