8 August 2026 · Nexus
متى ينشئ دخل العقار صلة اقتصادية
A non-resident juridical person acquires a taxable nexus in the UAE when it earns income from immovable property located here — including rent, sale, disposal, assignment, direct use and other exploitation. The nexus arises from the property income itself, so no office, staff or permanent establishment is needed. Once there is a nexus, the company must register for corporate tax and file on the net attributable income.
Exiloz للإدارة والاستشارات الضريبية · جهة استشارية مقرها دبي تركّز على الهيئة الاتحادية للضرائب (FTA) · ضريبة القيمة المضافة وضريبة الشركات والمحاسبة
Property income is enough
The income itself creates the link.
- UAE immovable-property income triggers a nexus.
- No office or staff required.
- Applies to foreign companies and funds.
- Register and file once caught.
What income counts
The definition is broad.
- Rent from UAE property.
- Sale, disposal and assignment.
- Direct use of the property.
- Any other exploitation.
الأسئلة الشائعة
For foreign owners of UAE property.
هل أحتاج إلى مكتب لتنشأ لديّ صلة ضريبية؟
No. The immovable-property nexus arises from the property income, regardless of physical presence.
ما الدخل الذي ينشئ الصلة الاقتصادية؟
Rent, sale, disposal, assignment, direct use and other exploitation of UAE property.
هل ينطبق على صناديق العقارات؟
A non-resident juridical person earning UAE property income is caught, subject to any specific fund rules.
هل يمكن أن تختبر Exiloz ارتباطي؟
Yes. We confirm whether your UAE property income creates a taxable nexus.
هل لديك صلة ضريبية؟
Exiloz confirms whether your UAE property income triggers corporate tax.