A private owner's Dubai rental income is outside UAE corporate tax. Here is exactly when the 9% rate applies to individuals, companies and SPVs, per FTA rules.
The UAE levies no personal capital gains tax on property sales, but the DLD transfer fee, corporate tax, and home-country rules can still apply.
How UAE VAT applies to Dubai real estate: zero-rated new homes, exempt resales, 5% on commercial property, bare land, and agency fees, with FTA sources.
The FTA's three tests for UAE tax residency, how owning property fits in, and how to apply for a Tax Residency Certificate via EmaraTax. As of July 2026.
No UAE income tax on rent, but VAT and Corporate Tax rules apply in specific cases, and your home country may still tax the income. FTA-sourced guide.
