8 August 2026 · Dubai FAQ
مستثمرو العقارات في دبي: ما الذي تغيّر في 2025–26
For Dubai property investors, the key 2026 point is who owns the asset. Cabinet Decision 35 of 2025 (from 1 January 2025) continues the rule that a foreign company with Dubai property income has a corporate-tax nexus and must register and file, while a private individual holding a Dubai property as a personal investment generally remains outside corporate tax. Foreign corporate landlords and funds should review their registration position now.
Exiloz للإدارة والاستشارات الضريبية · جهة استشارية مقرها دبي تركّز على الهيئة الاتحادية للضرائب (FTA) · ضريبة القيمة المضافة وضريبة الشركات والمحاسبة
What CD 35/2025 does
It refines the nexus rules.
- Replaced Cabinet Decision 56 of 2023.
- Applies to periods from 1 January 2025.
- Confirms the property-income nexus.
- Foreign corporate owners should re-check.
Practical impact
Structure drives the outcome.
- Private individual landlords usually outside CT.
- Foreign companies must register and file.
- Consider holding structure and treaties.
- Keep cost records to reduce the base.
الأسئلة الشائعة
For Dubai landlords and investors.
هل يدفع ملّاك العقارات المؤجَّرة في دبي ضريبة الشركات؟
Private individuals holding Dubai property personally are generally outside corporate tax; foreign companies with Dubai property income must register and file.
ما الذي ينشئ منشأة دائمة في الإمارات بموجب المادة 14: مكان عمل ثابت، أو وكيل تابع يبرم العقود باسمك، أو مشروع بناء.
It replaced the 2023 nexus decision and refines how a non-resident's nexus is determined from 1 January 2025.
هل ينبغي أن أملك عقار دبي في شركة؟
It depends on your goals; a company creates a corporate-tax nexus, so structure it deliberately with advice.
Can Exiloz review my Dubai property tax?
Yes. We review your structure and registration position for 2026.
راجِع ضريبة عقارك في دبي
Exiloz reviews your Dubai property structure and 2026 registration position.