Is rental income subject to Corporate Tax in UAE?

For natural persons without a trade licence, rental income qualifies as Real Estate Investment (REI) income and is excluded from UAE Corporate Tax. If you hold a licence for the real estate activity, the income is treated as business income and taxed at 9% above AED 375,000.

Are holiday home income in Dubai subject to Corporate Tax?

Yes. Holiday home rental income earned under a Dubai DET licence is subject to Corporate Tax as it is classified as licensed business income, not REI income.

Is Ejari registration a licence for Corporate Tax purposes in UAE?

No. Ejari is a tenancy registration record, not a trade licence. Rental income from an Ejari-registered tenancy qualifies for the REI exclusion and is not subject to Corporate Tax.

Do UAE companies pay Corporate Tax on real estate income?

Yes. There are no REI exclusions for juridical persons (companies). All real estate income — rental, capital gains, development profits — earned by a UAE company is subject to Corporate Tax at 9% above AED 375,000.

Fastlane Management Consultancy

UAE Corporate Tax
Real Estate Income Checker

For property owners in Dubai, Abu Dhabi & across the UAE — instantly check if your rental income qualifies for the REI exclusion or is subject to 9% Corporate Tax. Based on official FTA guidance.

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UAE Corporate TaxReal Estate Income Checker

UAE Corporate Tax
Real Estate Income Checker