8 August 2026 · Who's Caught
من المشمول: الشركات مقابل الأفراد
Foreign companies (juridical persons) with UAE property income are caught by the nexus and must register and file corporate tax. Individuals who own UAE property as a personal investment — not as a licensed business — are generally outside corporate tax on that income. The distinction is the nature of the owner and whether the activity is a business, not the fact of owning property.
Exiloz للإدارة والاستشارات الضريبية · جهة استشارية مقرها دبي تركّز على الهيئة الاتحادية للضرائب (FTA) · ضريبة القيمة المضافة وضريبة الشركات والمحاسبة
Foreign companies register
Juridical persons are caught.
- Non-resident companies with UAE property income.
- Register for corporate tax and file.
- 9% on net income above AED 375,000.
- Physical presence irrelevant.
Personal investors usually out
Owning personally is different.
- Personal-investment property generally outside CT.
- No corporate-tax filing on private rent.
- But a licensed property business can be caught.
- Structure determines the answer.
الأسئلة الشائعة
For deciding whether you are taxed.
I own a Dubai flat personally — do I pay CT?
Generally no, where you hold it as a personal investment rather than as a licensed business activity.
شركتي تملك عقارًا في الإمارات — هل ندفع؟
Yes. A foreign company with UAE property income has a nexus and must register and file.
When is an individual caught?
Where the property activity amounts to a licensed or commercial business rather than a personal investment.
Can Exiloz advise on my structure?
Yes. We tell you whether your ownership triggers corporate tax.
Are you taxed on property?
Exiloz confirms whether your ownership structure triggers UAE corporate tax.