UAE TAX BY INDUSTRY

UAE Tax Guide for Real Estate Businesses

UAE VAT and corporate tax guidance for property developers, brokers, landlords and facilities businesses.

General information only. UAE tax outcomes depend on your facts and current legislation.

What real estate businesses should review

Real estate tax treatment can change with the property type, transaction, location and the role your business plays. Keep clean contracts, tax invoices and property-level records before deciding how a supply should be reported.

Corporate taxRegistration, taxable income, deductions, related parties and filing readiness.
VATRegistration, place of supply, tax invoices, input tax and return reconciliations.
RecordsContracts, invoices, ledgers and evidence that support each tax position.

Questions to ask TaxGPT

Is VAT due on this residential or commercial property transaction?Which property expenses may support input tax recovery?How should a real estate business prepare for corporate tax filing?

UAE tax basics

UAE-resident businesses generally face mandatory VAT registration when taxable supplies and imports exceed AED 375,000, while voluntary registration may be available from AED 187,500. The standard corporate tax bands are 0% on taxable income up to AED 375,000 and 9% above that amount, subject to the law and special regimes.

Always verify deadlines, eligibility and exceptions with the Federal Tax Authority and the UAE Ministry of Finance.