Do I pay corporate tax on Dubai rental income as an individual?

No — personal ownership of property (in your individual name, no licence) is outside the scope of UAE Corporate Tax. 0% CT regardless of income amount. Only companies (LLC, Free Zone) earning rental income owe 9% CT on taxable profit above AED 375,000 per tax year.

What is Small Business Relief and who qualifies?

Under Ministerial Decision No. 73 of 2023, UAE companies with annual revenue below AED 3 million can elect Small Business Relief — treated as having no taxable income, effectively 0% CT. Valid until 31 December 2026. Applies to LLCs and Free Zone entities; not applicable to personal ownership (which is already 0% outside CT scope).

Is VAT charged on rental income in Dubai?

Residential rental is VAT-EXEMPT. Commercial rental is subject to 5% VAT IF the landlord is VAT-registered (mandatory once taxable turnover exceeds AED 375k/year). Off-plan commercial sales also attract 5% VAT; residential sales are exempt.

What is the 15% Domestic Minimum Top-up Tax (DMTT)?

From 1 January 2025, the UAE introduced a 15% DMTT for large multinationals with consolidated global revenue above EUR 750M (≈AED 3B), under OECD Pillar 2 rules. Individual property investors and small/mid-cap corporate landlords are NOT affected — standard 9% CT remains.

When are UAE corporate tax returns due?

Annual CT return must be filed within 9 months of the end of the financial year. For a January–December tax year, the deadline is 30 September. Late filing penalties start at AED 500/month plus 14% annual interest on unpaid tax. VAT returns are quarterly, due 28 days after quarter end.

Free Tool · UAE 9% CT + 5% VAT Compliance

Dubai Property Tax Estimator

UAE Corporate Tax (9% above AED 375k) + VAT (5% commercial, exempt residential) impact on your property income. Personal name vs LLC structure comparison.

Currency:

~ approximate

Your Property Income

Ownership Structure

Property Type

Annual Gross Rental Income (AED)

Total rent received from all properties this year

Operating Expenses (AED)

Mgmt fees, service charges, maintenance, etc.

Sources: UAE Federal Tax Authority (FTA) official Corporate Tax Decree-Law No. 47 of 2022, Ministerial Decision No. 73 of 2023 (Small Business Relief), VAT Decree-Law No. 8 of 2017.

Estimated Annual Tax Owed

Effective tax rate

Net after tax

Tax Breakdown

Gross income

− Operating expenses

−

Taxable profit

Corporate Tax (9% above AED 375,000)

VAT (5% if commercial + VAT-registered)

Total tax owed

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Compliance Requirements

FTA Registration:
VAT Registration:
Small Business Relief:
Annual CT Return:

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Methodology & Disclaimer

Calculations based on UAE Federal Tax Authority (FTA) regulations as of 2026: Corporate Tax 9% on taxable income above AED 375,000 per tax year (Decree-Law No. 47 of 2022); Small Business Relief for revenue < AED 3M (Ministerial Decision No. 73 of 2023, valid until 31 December 2026); VAT 5% on commercial property rental (Decree-Law No. 8 of 2017), residential rental VAT-exempt; Personal ownership of property in personal name is outside corporate tax scope. The new 15% Domestic Minimum Top-up Tax (DMTT, from 1 Jan 2025) applies only to multinationals with consolidated global revenue above EUR 750M — not individual owners or small/mid corporates.

This is an estimator, not tax advice. Actual tax position depends on full corporate structure, transfer pricing, related-party transactions, and home-country tax residency. Always consult a licensed UAE tax advisor — find one at /dubai-property-tax-advisors. Sources: UAE Federal Tax Authority, UAE Ministry of Finance.

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Dubai Property Tax Estimator

Your Property Income

Tax Breakdown

Compliance Requirements

Methodology & Disclaimer

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