Do I pay UAE corporate tax on rental income from my Dubai apartment?
It depends how you hold it. A natural person leasing property in their own name, without a business licence, sits outside UAE corporate tax scope, so that rental income is effectively tax-free. Hold the same property through a company, LLC or SPV and the rent becomes business income taxed at 9% on net profit above AED 375,000. Your home-country tax may still apply.
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.
