Yes. Leasing commercial property in Dubai is standard-rated at 5% VAT, charged by the landlord on top of the rent, whereas residential rent is exempt. A landlord letting offices, shops or warehouses must register for VAT once taxable turnover exceeds the AED 375,000 threshold, then charge tenants 5% on rent and often on service charges too.
Figures here are indicative as of July 2026 and set by third parties (government, banks, developers) — confirm the current amount before relying on it.