For individuals owning property personally, no - rental income is tax-free, with no personal income tax and residential rent exempt from VAT. UAE Corporate Tax (9%) only applies if you hold the property through a licensed company, and commercial (not residential) leases carry 5% VAT. Non-residents pay nothing locally but may owe tax in their home country.
Rules and eligibility criteria change — confirm the current position with the relevant authority before acting. This is general information, not legal advice.
Figures here are indicative as of July 2026 and set by third parties (government, banks, developers) — confirm the current amount before relying on it.
