The Dubai Municipality housing fee is 5% of a property's annual rental value, billed monthly through the DEWA account, and tenants clearly pay it on their rent. For owner-occupiers the practice is inconsistent: many report not being charged, though the municipality can assess a notional rental value — verify for your specific property. A landlord who rents out does not pay it.
Figures here are indicative as of July 2026 and set by third parties (government, banks, developers) — confirm the current amount before relying on it.