6 September 2026 · The Income
Taxing Rental, Sale & Disposal Income
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 Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
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.
Related guides
Frequently Asked Questions
For computing the taxable amount.
Is a gain on selling UAE property taxable?
For a non-resident company with a nexus, gains on sale, disposal or assignment of UAE property are within the taxable income.
Am I taxed on gross rent?
No. You are taxed on net income after allowable expenses, at 9% above AED 375,000.
What costs can I deduct?
Allowable costs such as financing, maintenance and depreciation where permitted, with records to support them.
Can Exiloz compute my liability?
Yes. We calculate the net attributable income and the tax due.
Compute your property tax
Exiloz calculates the net taxable income on your UAE property.