8 August 2026 · The Income
فرض الضريبة على دخل الإيجار والبيع & التصرف
Taxable real-estate income for a non-resident with a UAE nexus includes rent, and gains on sale, disposal or assignment of the property, along with other exploitation. You are taxed on the net income attributable to the property — gross income less allowable expenses such as financing, maintenance and depreciation where permitted — at 9% above the AED 375,000 threshold. Good records of costs are essential to reduce the taxable base.
Exiloz للإدارة والاستشارات الضريبية · جهة استشارية مقرها دبي تركّز على الهيئة الاتحادية للضرائب (FTA) · ضريبة القيمة المضافة وضريبة الشركات والمحاسبة
What is taxable
More than just rent.
- Rental income from the property.
- Gains on sale, disposal or assignment.
- Direct use and other exploitation.
- Taxed on the net attributable amount.
Reducing the base
Allowable costs matter.
- Financing costs (subject to the interest rules).
- Maintenance and management costs.
- Depreciation where permitted.
- Keep records to support deductions.
الأسئلة الشائعة
For computing the taxable amount.
هل يخضع الربح من بيع عقار في الإمارات للضريبة؟
For a non-resident company with a nexus, gains on sale, disposal or assignment of UAE property are within the taxable income.
هل أُضرَّب على الإيجار الإجمالي؟
No. You are taxed on net income after allowable expenses, at 9% above AED 375,000.
ما الذي يتغيّر عندما تتحرّك الأرباح قبل الفوائد والضرائب والإهلاك والاستهلاك
Allowable costs such as financing, maintenance and depreciation where permitted, with records to support them.
هل يمكن أن تحسب Exiloz التزامي الضريبي؟
Yes. We calculate the net attributable income and the tax due.
احسب ضريبة عقارك
Exiloz calculates the net taxable income on your UAE property.