Income tax on rent, worked example, in United Arab Emirates
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| Non-resident couple's joint monthly rental income1 | US$1,500 | US$6,000 | US$12,000 | |
| Monthly Rental Income2 | 1,500 | 6,000 | 12,000 | |
| Annual Rental Income | 18,000 | 72,000 | 144,000 | |
| = Taxable Income | 18,000 | 72,000 | 144,000 | |
| Income Tax3 | ||||
| No tax on rental income | - | - | - | |
| Other Tax3 | ||||
| Tax on leased properties4 | 5% | 900 | 3,600 | 7,200 |
| Annual Income Tax Due | 900 | 3,600 | 7,200 | |
| Tax Due as % of Gross Income | 5% | 5% | 5% | |
| Source: Global Property Guide research |
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Notes
1 The property is jointly owned by husband and wife.
2 Exchange rate used: 1.00 US$ = 3.68 AED
3 There are no income taxes levied on rental income.
4 There is a 5% tax levied on leases of residential properties in all Emirates, except Abu Dhabi.
