Service charges in Dubai
What owners pay each year for their building or community, who approves the amount, how to look it up before you buy, and what happens if it goes unpaid.
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Renting out your Dubai property
Registering a tenancy, how far rent can rise, the notice each side must give, holiday home permits and tax, from the laws that apply.
Registering the tenancy with Ejari
Article 4 of Dubai Law No. 26 of 2007, as amended by Law No. 33 of 2008, requires every lease contract to be registered with RERA, through the Ejari system. The landlord, the tenant or someone holding a power of attorney can register it.
| Where you register | Fee |
|---|---|
| Dubai REST app or DLD website | AED 177.75: AED 100 registration, AED 10 knowledge fee, AED 10 innovation fee, AED 55 service fee and VAT |
| Registration trustee centre | AED 100, AED 10 and AED 10, plus a AED 95 service fee and VAT |
How much the rent can rise
Decree No. 43 of 2013 ties any increase at renewal to how far the current rent sits below the average rent for similar homes in RERA's rent index:
| Current rent against the index average | Largest increase allowed |
|---|---|
| Up to 10% below | No increase |
| 11% to 20% below | 5% |
| 21% to 30% below | 10% |
| 31% to 40% below | 15% |
| More than 40% below | 20% |
Since January 2025 the Dubai Land Department's Smart Rental Index sets that average, classifying each building by its specification, finishes, location and facilities. The increase bands did not change.
Notice periods
- Changing the terms or not renewing: at least 90 days' notice before the contract ends, unless the contract says otherwise (Article 14 of Law No. 26 of 2007)
- Ending a tenancy at expiry to sell, move in, rebuild or carry out major maintenance: at least 12 months' notice before the eviction date, served through a notary public or by registered mail (Article 25(2), as amended by Law No. 33 of 2008)
Moving in applies when the owner or a first-degree relative needs the home and has no other suitable property.
Holiday homes and shared housing
Short-term holiday lets need a holiday home permit from Dubai's Department of Economy and Tourism (DET), and individual owners can register their own homes as well as companies. Gulf News lists the usual documents as the title deed or sale agreement, the developer's NOC where one is needed, identification, a recent DEWA bill and insurance; check DET's current requirements and fees before you list a home.
Separately, Law No. 4 of 2026, issued in March 2026, requires a permit before any unit is used as shared housing.
Tax on rental income
- The UAE does not levy income tax on individuals
- Under Cabinet Decision No. 49 of 2023, a person's income from real estate investment is not subject to corporate tax, whatever the amount, as long as the activity is not carried out, and is not required to be carried out, under a licence
- Residential leases are generally exempt from VAT; commercial property is charged at 5%
Questions buyers ask
Is Ejari registration mandatory in Dubai?
Yes. Dubai Law No. 26 of 2007 requires every tenancy contract to be registered with RERA, through Ejari. Online registration costs AED 177.75.
How much can a landlord increase the rent in Dubai?
Only when the rent is more than 10% below the rent index average for similar homes: by 5% if it is 11% to 20% below, 10% if 21% to 30% below, 15% if 31% to 40% below, and 20% if more than 40% below (Decree No. 43 of 2013).
How much notice must a landlord give to sell a rented home?
To evict at the end of the tenancy because the owner wants to sell, at least 12 months before the eviction date, served through a notary public or by registered mail.
Do landlords pay tax on rental income in Dubai?
The UAE has no personal income tax, and a person's rental income from property in their own name is not subject to corporate tax when the activity does not require a licence.
Sources
- Dubai Legislation Portal: Law No. 26 of 2007 on landlords and tenants
- Dubai Legislation Portal: Law No. 33 of 2008 amending Law No. 26 of 2007
- Dubai Land Department: register or renew an Ejari contract
- Dubai Legislation Portal: Decree No. 43 of 2013 on rent increases
- Dubai Media Office: the Smart Rental Index (January 2025)
- Gulf News: how to get a holiday home permit in Dubai (October 2025)
- Dubai Media Office: law regulating shared housing (March 2026)
- Federal Tax Authority: real estate investment for natural persons (October 2024)
- UAE Government portal: taxation
- UAE Ministry of Finance: value added tax
Keep reading
How to buy a home in Dubai, step by step
From setting your budget to collecting the title deed: every stage of buying a ready home, what you sign and what you pay.
Read the guide