6 September 2026 · Dubai FAQ
Dubai Property Investors: What Changed in 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 Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
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.
Related guides
Frequently Asked Questions
For Dubai landlords and investors.
Do Dubai landlords pay corporate tax?
Private individuals holding Dubai property personally are generally outside corporate tax; foreign companies with Dubai property income must register and file.
What did Cabinet Decision 35 of 2025 change?
It replaced the 2023 nexus decision and refines how a non-resident's nexus is determined from 1 January 2025.
Should I hold Dubai property in a company?
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.
Review your Dubai property tax
Exiloz reviews your Dubai property structure and 2026 registration position.