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GATAVIA GLOBAL · Emiratos Árabes Unidos

Short-term rentals in United Arab Emirates

Information reviewed: 09/17/2026

Tourism market in United Arab Emirates

Data, context and key indicators for the tourism market.

Public information is not yet available for this section.

Regulatory alerts

Public information is not yet available for this section.

Regulatory framework

Public information is not yet available for this section.

Short-term rental taxation

Una persona física entra en Corporate Tax por Business/Business Activity si supera AED 1.000.000 de turnover

La inversión inmobiliaria personal puede quedar fuera de Corporate Tax si no se realiza ni debe realizarse mediante licencia

Corporate Tax general: 0% hasta AED 375.000 de taxable income y 9% sobre el exceso

9

VAT: registro obligatorio desde AED 375.000; voluntario desde AED 187.500

5

Dubai Holiday Homes requiere permiso antes de operar

Regulatory and market evolution

Public information is not yet available for this section.

PROFESSIONAL CONTENT

Gatavia Professionelles Dossier · United Arab Emirates

Advanced analysis for owners, managers and investors who need to go beyond public information.

01

Due diligence

Professional checks before purchasing, operating or converting short-term accommodation.

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02

Advanced regulation

In-depth analysis of requirements, restrictions, risks and regulatory scenarios.

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03

Professional taxation

Advanced tax treatment, scenarios and issues requiring special attention.

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04

Professional operations

Processes, recurring obligations and documentary control.

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05

Territorial radar

Assessment of territories, cities and areas with different market or regulatory conditions.

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06

Investors

Risks, costs, profitability, scenarios and criteria before making an investment decision.

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07

Managers

Compliance, representation, reporting and professional management for third parties.

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08

Metrics and alerts

Professional indicators covering market, demand, risk and regulatory evolution.

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This dossier is included with Gatavia Country and Gatavia Global.

Sources and reference authorities

Dubai Department of Economy and Tourism
Issue a new Holiday Homes permit
Federal Tax Authority - United Arab Emirates
VAT Real Estate Guide
Federal Tax Authority - United Arab Emirates
Registration for VAT
Federal Tax Authority - United Arab Emirates
Corporate Tax FAQs and General Guide
Federal Tax Authority - United Arab Emirates
Corporate Tax Guide - Real Estate Investment for Natural Persons
Federal Tax Authority - United Arab Emirates
Basis of Taxation - Natural Person
PROFESSIONAL PDF GUIDE

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You can also purchase the country's PDF edition as a one-off purchase without an annual membership.

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Gatavia organises professional information for information and management purposes. General information does not replace legal, tax or technical advice tailored to a particular case.