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Nov 16, 2022
FAQs
Will the real estate sector be subject to UAE CT?

Yes. Businesses engaged in real estate management, construction, development, agency and brokerage activities will be subject to UAE CT.

Nov 16, 2022
FAQs
Will the investment in UAE real estate constitute a taxable permanent establishment in the UAE?

A foreign individual that owns property in the UAE in his or her personal capacity would generally not be subject to UAE CT and related compliance obl ...

Nov 16, 2022
FAQs
Will investment funds be subject to UAE CT?

Investment funds are commonly organised as limited partnerships (as opposed to corporate entities) to ensure tax neutrality for their investors. This ...

Nov 15, 2022
FAQs
Will an individual be subject to UAE CT on income from real estate?

Income earned by an individual from the investment in UAE property in their personal capacity will generally not be subject to UAE CT.

Oct 13, 2021
FAQs
How will real estate be treated?

The VAT treatment of real estate will depend on whether it is a commercial or residential property. Supplies (including sales or leases) of comme ...

Oct 13, 2021
FAQs
Can a real estate owner recover VAT paid in relation to real estate?

An owner of a residential building is not able to recover VAT in respect of expenses related to the exempt supply of the residential building. An ...

Oct 13, 2021
FAQs
Does the owner of real estate have to register for VAT?

The owners of residential buildings who only make exempt supplies do not have to register for VAT if they do not have any taxable business activities. ...

Oct 13, 2021
FAQs
Is commercial real estate subject to VAT?

All supplies of commercial properties are subject to VAT at 5%, and this includes all buildings or parts thereof that are not residential buildings.

Oct 13, 2021
FAQs
What is a supply in relation to real estate?

A supply of real estate may include the sale, lease or giving the right in any real estate.

May 06, 2025
News
FTA Clarifies Corporate Tax Exemptions of Investors in REITs as a Qualified Fund

Abu Dhabi, UAE 6 May 2025: The Federal Tax Authority (FTA) has issued a new public clarification regarding Corporate Tax on the tax treatment of inves ...

Dec 18, 2024
News
Corporate Tax Awareness Campaign 2024 Completes with Abu Dhabi Workshop for Free Zones Firms, Attend ...

Abu Dhabi, 18 December 2024: The Federal Tax Authority (FTA) has completed the implementation of its comprehensive awareness campaign to raise awarene ...

Oct 18, 2024
News
Federal Tax Authority Achieves Successful Engagement at GITEX Global 2024

Dubai, October 18, 2024: The Federal Tax Authority (FTA) has confirmed the success of its participation in the 44th edition of the GITEX Global 2024. ...

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Page last updated: : Nov 23, 2021
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