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Personal rental income and corporate tax
An individual's real estate investment income is outside UAE corporate tax at any amount, as long as no licence is needed.
What the source says
"c. Real Estate Investment income."
Cabinet Decision No. (49) of 2023, Article 2(2)
| Status | Confirmed - The official source states this rule in the words quoted. |
|---|---|
| Instrument | Cabinet Decision No. (49) of 2023, Article 2(2) |
| Authority | UAE Cabinet |
| In force since | 2023 |
| Last checked | 16 October 2026 |
| Source | UAE Cabinet |
Read the full guide
This rule is explained in context, with the costs and steps around it, in Does the Golden Visa Make You a UAE Tax Resident?.
More rules on tax
- No income tax on individuals - Confirmed
- The UAE tax residency tests - Confirmed
- Tax residency certificate fee - Confirmed
See all 60 rules in the register.
Cite this rule
Home Guide Dubai, "Personal rental income and corporate tax", Dubai property rules register, last checked 16 October 2026.
https://homeguidedubai.com/rules/rental-income-outside-corporate-tax/
This link stays the same when the rule changes. If the rule changes, this page shows the new text and the date it changed.
Frequently Asked Questions
Is this still the rule today?
We last read the source on 16 October 2026. Rules in Dubai change by circular and by edits to service pages, often without notice. Check the source linked above, and ask UAE Cabinet in writing before a large payment.
Where does this rule come from?
Cabinet Decision No. (49) of 2023, Article 2(2), published by UAE Cabinet. The quote on this page is copied word for word from that source.
Sources
- Cabinet Decision No. (49) of 2023, Article 2(2) - UAE Cabinet - accessed 16 October 2026
Every rule above is quoted from the law, decree or official page on the date given. This is general information, not legal advice; rules change, so confirm the current position with the authority named before you act.