# Corporate tax UAE: business, wages and property (2026)

> UAE corporate tax for companies, freelancers and property owners: profit and turnover tests, free-zone rules, relief, registration and deadlines.

Source: https://withlida.com/insights/corporate-tax-uae

---

:::intro
UAE corporate tax ordinarily charges 0% on taxable income up to AED 375,000 and 9% on the excess, as of October 2026. An individual's business-turnover test, wages and qualifying property receipts follow separate rules. The starting point is who earns the income: a company or an individual. [UAE Government rates](https://u.ae/en/information-and-services/finance-and-investment/taxation/corporate-tax); [FTA individual scope](https://tax.gov.ae/en/taxes/corporate.tax/corporate.tax.topics/basis.of.taxation.natural.person.aspx).
:::

| Person or entity | Income being considered | Threshold or scope test, as of October 2026 | What follows |
| --- | --- | --- | --- |
| Ordinary UAE company | Taxable business profit | 0% up to AED 375,000; 9% on the excess, [UAE Government](https://u.ae/en/information-and-services/finance-and-investment/taxation/corporate-tax) | The rate band does not remove registration or return obligations |
| Individual freelancer or sole proprietor | Combined turnover from UAE businesses | Above AED 1 million in a calendar year, [FTA](https://tax.gov.ae/en/taxes/corporate.tax/corporate.tax.topics/basis.of.taxation.natural.person.aspx) | First establish scope, then calculate taxable business income |
| Employee in their personal capacity | Wages | Excluded from the individual's business-turnover test, [FTA](https://tax.gov.ae/en/taxes/corporate.tax/corporate.tax.topics/basis.of.taxation.natural.person.aspx) | Salary alone does not trigger corporate-tax registration |
| Individual property owner | Receipts meeting the real estate investment definition | Activity neither conducted through nor required to be conducted through a business licence, [FTA property guide, section 4.2](https://tax.gov.ae/Datafolder/Files/Pdf/2024/Real-Estate-Investment-for-natural-persons-22-10-2024.pdf) | Qualifying receipts are excluded; the amount alone does not determine treatment |
| Individual operating licensed holiday homes | Receipts from the licensed activity | Included in the individual's combined business-turnover test, [FTA property guide, Example 10](https://tax.gov.ae/Datafolder/Files/Pdf/2024/Real-Estate-Investment-for-natural-persons-22-10-2024.pdf) | The ordinary property-income exclusion does not cover that licensed activity |
| Qualifying Free Zone Person | Qualifying income and other taxable income | 0% on qualifying income; 9% on taxable income that is not qualifying income, without the ordinary AED 375,000 band, [FTA bulletin](https://tax.gov.ae/Datafolder/Files/Pdf/2024/CT%20Bulletin/Basic%20Tax%20Information%20bulletin-%20Free%20Zone%20Person-English.pdf) | Conditions, registration and filing still apply |
| Eligible resident person electing Small Business Relief | Revenue in each relevant tax period | AED 3 million or less in the current and all previous tax periods, with exclusions and a published end date, [FTA](https://tax.gov.ae/en/taxes/corporate.tax/corporate.tax.topics/small.business.relief.23.aspx) | Election treats the person as having no taxable income for that period |

Source: withlida.com, 16 October 2026, compiled from the linked UAE Government and Federal Tax Authority sources. The relief window and filing requirements are detailed below.

**Last verified: 16 October 2026.**
Checked by the publication's independent check, 16 October 2026.

:::summary
- For a resident combining work, business and a rental property, the useful first split is the legal owner and the nature of each receipt.
- The ordinary rate band measures taxable income. The individual's scope test measures business turnover. Their different bases are set out in the table above.
- Qualifying personal property receipts remain separate from licensed property-business receipts, under the FTA's property guide linked above.
- Free-zone treatment depends on qualification and income classification; the FTA bulletin requires registration and returns even where no tax is payable.
- Small Business Relief requires an election and a qualifying revenue history. It also retains return obligations, according to the FTA sources below.
:::

## Who is subject to UAE corporate tax?

An ordinary UAE company is within the business-tax framework; an individual first applies the separate business-activity and turnover tests. The UAE Government includes businesses and free-zone businesses in scope, subject to the applicable exemptions and special rules. The Federal Tax Authority, or FTA, administers the tax. [UAE Government corporate-tax overview, as of October 2026](https://u.ae/en/information-and-services/finance-and-investment/taxation/corporate-tax).

A **natural person** is an individual. A **juridical person** is an entity with a legal identity separate from its owners, such as a company. A sole establishment belongs to its individual owner and follows the natural-person rules; a single-owner company has its own legal personality. The licence holder's legal form therefore matters before any calculation. [FTA property guide, section 4.2.4, October 2024 publication verified October 2026](https://tax.gov.ae/Datafolder/Files/Pdf/2024/Real-Estate-Investment-for-natural-persons-22-10-2024.pdf).

For an individual, the FTA's test requires both UAE business activity and **total business turnover above AED 1 million during January to December**, as of October 2026. Wages, qualifying personal investment income and qualifying real estate investment income are excluded streams. Exactly AED 1 million does not exceed that threshold. [FTA natural-person scope](https://tax.gov.ae/en/taxes/corporate.tax/corporate.tax.topics/basis.of.taxation.natural.person.aspx).

For a freelancer, the [Dubai freelance permit guide](/insights/freelance-visa-dubai) covers permission to work and residence documents. The income and legal-person tests on this page determine the corporate-tax analysis. This guide covers ordinary businesses and individuals; detailed multinational top-up-tax rules are outside its scope.

## Is the corporate-tax threshold revenue or profit?

The ordinary **AED 375,000 band measures taxable income**, while the individual scope test and Small Business Relief measure business turnover or revenue. These are separate questions, as of October 2026. Taxable income is the business profit subject to the tax rules, rather than simply the money received into an account. [UAE Government rate and profit basis](https://u.ae/en/information-and-services/finance-and-investment/taxation/corporate-tax).

| Test | What is measured | Threshold and clock, as of October 2026 |
| --- | --- | --- |
| Ordinary corporate-tax rate band | Taxable income | 0% up to AED 375,000, then 9% on the excess in the tax period, [UAE Government](https://u.ae/en/information-and-services/finance-and-investment/taxation/corporate-tax) |
| Individual's corporate-tax scope | Combined turnover from in-scope businesses | Above AED 1 million in a calendar year, [FTA](https://tax.gov.ae/en/taxes/corporate.tax/corporate.tax.topics/basis.of.taxation.natural.person.aspx) |
| Small Business Relief | Revenue | AED 3 million or less in current and all previous tax periods, subject to conditions, [FTA](https://tax.gov.ae/en/taxes/corporate.tax/corporate.tax.topics/small.business.relief.23.aspx) |
| Mandatory VAT registration for a UAE-resident business | Taxable supplies and imports | Above AED 375,000 over the past 12 months, or expected within the next 30 days, [FTA VAT registration card](https://tax.gov.ae/en/services/vat.registration.aspx) |
| Voluntary VAT registration for a UAE-resident business | Taxable supplies, imports or taxable expenses | Above AED 187,500 over the past 12 months, or expected within the next 30 days, [FTA VAT registration card](https://tax.gov.ae/en/services/vat.registration.aspx) |

Source: withlida.com, 16 October 2026, from the linked official rules. VAT, value added tax, has its own registration base and timing; its matching mandatory threshold does not make it the corporate-tax profit test.

### Hypothetical ordinary-company taxable-profit calculation

Assume an ordinary UAE company has a tax period from **1 January to 31 December 2026**, elects no Small Business Relief and is outside the Qualifying Free Zone Person regime. Assume the amounts exclude VAT and the expenses below are fully allowable, with no exempt income, further adjustments, losses or tax credits. These are invented teaching inputs, not a company's reported results.

| Calculation | Hypothetical amount |
| --- | --- |
| Business revenue | AED 2,000,000 |
| Less assumed allowable expenses | AED 1,400,000 |
| Taxable income under the stated assumptions | AED 600,000 |
| First AED 375,000 multiplied by 0% | AED 0 |
| Remaining AED 225,000 multiplied by 9% | AED 20,250 |
| Total corporate tax in this illustration | AED 20,250 |

Source: withlida.com, 16 October 2026, original hypothetical calculation using [UAE Government ordinary rates, verified October 2026](https://u.ae/en/information-and-services/finance-and-investment/taxation/corporate-tax). AED 600,000 minus AED 375,000 equals AED 225,000; multiplying by 9% gives AED 20,250. Actual taxable income depends on the applicable deductions and adjustments.

## How are an individual's property receipts treated?

An individual's property receipts qualify for the real estate investment exclusion only when the activity meets the FTA's definition, including its licence test. The exclusion concerns selling, leasing, subleasing or renting property, rather than fees for providing property services. [FTA property guide, sections 4.1 and 4.2, verified October 2026](https://tax.gov.ae/Datafolder/Files/Pdf/2024/Real-Estate-Investment-for-natural-persons-22-10-2024.pdf).

Under that guide, the activity must be neither conducted through nor required to be conducted through a licence from a UAE licensing authority. A required licence remains relevant even if it has not been obtained. Ordinary leasing can qualify for the exclusion, including leasing to a commercial tenant, where the owner's activity meets those conditions. Property count, value and the amount received do not alone settle the question. [FTA property guide, sections 4.2.2.3 and 4.2.2.4, Examples 1 and 2, as of October 2026](https://tax.gov.ae/Datafolder/Files/Pdf/2024/Real-Estate-Investment-for-natural-persons-22-10-2024.pdf).

**Ejari**, Dubai's tenancy-contract registration system, produces an administrative tenancy record. The FTA distinguishes this from permission to operate a business. By contrast, a Dubai Department of Economy and Tourism permit authorising an individual to lease holiday homes is a relevant licence for this test. The guide's mixed-property example separates permitted holiday-home business receipts from ordinary residential letting recorded through Ejari. [FTA property guide, section 4.2.2.3 and Example 10, as of October 2026](https://tax.gov.ae/Datafolder/Files/Pdf/2024/Real-Estate-Investment-for-natural-persons-22-10-2024.pdf).

Using a licensed agent to collect rent does not by itself turn the owner's qualifying investment receipts into the agent's business income. The owner's lease income and the agent's service fees retain their own treatment. A company's property income also requires its own corporate analysis: the natural-person exclusion does not establish an exclusion for a separate company. [FTA property guide, Example 5](https://tax.gov.ae/Datafolder/Files/Pdf/2024/Real-Estate-Investment-for-natural-persons-22-10-2024.pdf); [UAE Government business scope](https://u.ae/en/information-and-services/finance-and-investment/taxation/corporate-tax), as of October 2026.

### Separate hypothetical individual-turnover example

Assume a UAE-resident individual receives the following during **calendar year 2026**. Both businesses belong to the same person as individual activities, rather than separate companies. Assume the business receipts are revenue attributable to that year, excluding VAT. Assume the salary is employment wages and the rental activity is personally owned, separate from the businesses, neither conducted through nor requiring a licence, with no holiday-home operation.

| Hypothetical receipt | Amount | Included in the individual's business-turnover test? |
| --- | --- | --- |
| Freelance business receipts | AED 700,000 | Yes |
| Other sole-establishment business receipts | AED 250,000 | Yes |
| Employment wages | AED 400,000 | No, under the stated wage assumption |
| Qualifying ordinary rental receipts | AED 500,000 | No, under the stated property assumptions |
| Total receipts across these streams | AED 1,850,000 | Includes both business and excluded streams |
| Included business turnover | AED 950,000 | AED 700,000 plus AED 250,000 |

Source: withlida.com, 16 October 2026, original hypothetical example applying the [FTA individual-turnover rule](https://tax.gov.ae/en/taxes/corporate.tax/corporate.tax.topics/basis.of.taxation.natural.person.aspx) and [FTA property guide](https://tax.gov.ae/Datafolder/Files/Pdf/2024/Real-Estate-Investment-for-natural-persons-22-10-2024.pdf), verified October 2026.

On these assumptions, business turnover does not exceed **AED 1 million**. If an additional hypothetical **AED 100,000** of freelance receipts arrives in that year, business turnover becomes **AED 1,050,000** and crosses the scope threshold. The qualifying property receipts remain separately excluded. Crossing the threshold brings the business into the corporate-tax analysis; the tax is then calculated on taxable business income, with any applicable relief, rather than on the turnover excess. [FTA scope test](https://tax.gov.ae/en/taxes/corporate.tax/corporate.tax.topics/basis.of.taxation.natural.person.aspx); [UAE Government profit basis](https://u.ae/en/information-and-services/finance-and-investment/taxation/corporate-tax), as of October 2026.

Expenses connected with excluded property income cannot simply be deducted against the taxable business. The FTA requires an appropriate allocation of common costs between business and excluded activities. [FTA property guide, sections 4.3 and 4.4.1, as of October 2026](https://tax.gov.ae/Datafolder/Files/Pdf/2024/Real-Estate-Investment-for-natural-persons-22-10-2024.pdf).

## What does a free-zone licence change?

A free-zone licence does not establish an unconditional corporate-tax exemption. The special regime applies to a **Qualifying Free Zone Person**, a qualifying juridical person established or registered in a defined free zone. An individual holding a freelance permit cannot become a Free Zone Person merely through that permit. [FTA Free Zone Persons bulletin, sections 2 to 5, verified October 2026](https://tax.gov.ae/Datafolder/Files/Pdf/2024/CT%20Bulletin/Basic%20Tax%20Information%20bulletin-%20Free%20Zone%20Person-English.pdf).

As of October 2026, the bulletin states **0% on qualifying income and 9% on the entire taxable income that is not qualifying income**. The ordinary **AED 375,000** zero-rate band does not apply to a Qualifying Free Zone Person's non-qualifying taxable income. [FTA bulletin, section 2](https://tax.gov.ae/Datafolder/Files/Pdf/2024/CT%20Bulletin/Basic%20Tax%20Information%20bulletin-%20Free%20Zone%20Person-English.pdf).

The conditions include adequate substance, meaning a sufficient real operational presence in the free zone; qualifying income; no election into the ordinary regime; arm's-length pricing for related-party dealings; required transfer-pricing documentation; audited financial statements; and the prescribed de minimis test. The bulletin sets that test for non-qualifying revenue at the lower of **AED 5 million or 5% of total revenue**, as of October 2026. Classification and the prescribed exclusions matter when applying it. [FTA bulletin, section 5](https://tax.gov.ae/Datafolder/Files/Pdf/2024/CT%20Bulletin/Basic%20Tax%20Information%20bulletin-%20Free%20Zone%20Person-English.pdf).

**Qualifying income** is a defined category. It includes eligible transactions with other free-zone persons that are the beneficial recipients, subject to excluded activities, and income from specified qualifying activities. An overseas customer alone does not settle qualification. Income attributable to permanent establishments and most property income has separate treatment; the bulletin describes an exception for commercial property in a free zone transacted with another free-zone person. [FTA bulletin, section 7, as of October 2026](https://tax.gov.ae/Datafolder/Files/Pdf/2024/CT%20Bulletin/Basic%20Tax%20Information%20bulletin-%20Free%20Zone%20Person-English.pdf).

Non-qualifying revenue for the de minimis test and non-qualifying taxable income are different calculations. The bulletin also allows certain other income to qualify where its de minimis requirements are met. A simple domestic-versus-overseas invoice split cannot replace that classification. Qualifying persons still register, maintain audited statements and file returns. [FTA bulletin, sections 7 and 10, as of October 2026](https://tax.gov.ae/Datafolder/Files/Pdf/2024/CT%20Bulletin/Basic%20Tax%20Information%20bulletin-%20Free%20Zone%20Person-English.pdf).

Licence packages, workspace and incorporation charges sit in the separate [Dubai free-zone formation guide](/insights/free-zone-company-setup-dubai).

## Who can elect Small Business Relief?

An eligible UAE-resident natural or juridical person can elect Small Business Relief when revenue is **AED 3 million or less in the current and every previous tax period**, as of October 2026. A lower-revenue current period does not reset a previous breach. The election is required for each relevant period. [FTA Small Business Relief conditions](https://tax.gov.ae/en/taxes/corporate.tax/corporate.tax.topics/small.business.relief.23.aspx).

The published window covers relevant tax periods **starting on or after 1 June 2023 and ending on or before 31 December 2026**. This is an existing rule in the Ministry of Finance's **6 April 2023** announcement, verified October 2026. The period's end date matters, rather than the date the return is filed. [Ministry of Finance decision explanation](https://mof.gov.ae/en/news/ministry-of-finance-issues-decision-on-small-business-relief-for-corporate-tax-purposes/).

Qualifying Free Zone Persons cannot elect the relief. The FTA also excludes members of multinational groups with consolidated group revenue exceeding **AED 3.15 billion**, as of October 2026. This is the relief's stated exclusion, not a guide to multinational top-up tax. [FTA relief exclusions](https://tax.gov.ae/en/taxes/corporate.tax/corporate.tax.topics/small.business.relief.23.aspx).

The FTA's example shows **AED 1,900,000** revenue for the period ending **31 December 2026**, following **AED 4,300,000** for the period ending **31 December 2025**. The previous period exceeded the threshold, so that person cannot claim relief for the later period. [FTA published example, verified October 2026](https://tax.gov.ae/en/taxes/corporate.tax/corporate.tax.topics/small.business.relief.23.aspx).

An effective election treats the eligible person as having no taxable income for that period. It is made through the corporate-tax return. Registration, a simplified return and supporting records remain required, as the FTA confirmed on **3 August 2026**. Relief eligibility therefore answers a different question from whether a return must be submitted. [FTA Small Business Relief filing statement, verified October 2026](https://tax.gov.ae/en/media.centre/news/fta.confirms.taxable.persons.eligible.for.the.small.business.relief.must.submit.simplified.corporate.tax.returns.within.prescribed.legal.deadline.aspx).

## How and when do businesses register for corporate tax?

Corporate-tax registration is **free through EmaraTax**, the FTA's online tax platform, as of October 2026. The deadline depends on the person's category; a zero tax calculation does not itself remove registration duties. [FTA registration service card](https://tax.gov.ae/en/services/corporate.tax.registration.aspx).

| Registration category | Published timing, verified October 2026 |
| --- | --- |
| UAE-incorporated resident company established on or after 1 March 2024, including a free-zone company | Within three months of incorporation, establishment or recognition |
| Resident individual whose combined business turnover crosses the scope threshold during 2024 or a subsequent year | By 31 March of the following calendar year |
| Resident company established before 1 March 2024 | The decision used licence-issuance-month deadlines in 2024; those are historical deadlines, not a new registration window |

Source: withlida.com, 16 October 2026, from [FTA Decision No. 3 of 2024, Articles 3 and 5](https://tax.gov.ae/Datafolder/Files/Legislation/FTA%20Decision%20No.%203%20of%202024%20on%20Registration%20Timeline%20for%20Corporate%20Tax%20-%20For%20publishing.pdf), effective 1 March 2024. Foreign-incorporated and non-resident cases have separate categories in the same decision.

Applying that rule to the hypothetical resident individual who first crosses the threshold in **2026** gives a registration deadline of **31 March 2027**. The FTA says individuals without in-scope business activity, or whose business turnover does not exceed **AED 1 million**, should not register solely on that basis. [FTA timing decision, Article 5](https://tax.gov.ae/Datafolder/Files/Legislation/FTA%20Decision%20No.%203%20of%202024%20on%20Registration%20Timeline%20for%20Corporate%20Tax%20-%20For%20publishing.pdf); [FTA individual scope](https://tax.gov.ae/en/taxes/corporate.tax/corporate.tax.topics/basis.of.taxation.natural.person.aspx), as of October 2026.

### What documents and application steps are required?

The registration card groups the evidence around the entity, its owners and the person authorised to sign. As of October 2026, it lists incorporation or constitutional documents if available; commercial-registration evidence; valid trade and branch licences where applicable; Emirates ID and passport copies for owners holding **more than 25%** and authorised signatories; and proof of signing authority. The applicable set depends on the entity. [FTA registration documents](https://tax.gov.ae/en/services/corporate.tax.registration.aspx).

::::steps
:::step{title="Activate the account"}
Register and activate an EmaraTax account, then access its dashboard.
:::
:::step{title="Create the taxable-person profile"}
Create a New Taxable Person Profile and select View to enter that person's account.
:::
:::step{title="Open Corporate Tax registration"}
Under Corporate Tax, open the three-dot Action menu and select Register.
:::
:::step{title="Complete and submit"}
Complete the application with the entity and signatory evidence, then submit it for FTA review.
:::
::::

Procedure source: [FTA registration service card, as of October 2026](https://tax.gov.ae/en/services/corporate.tax.registration.aspx).

:::callout{variant="info" title="The separate first-return penalty waiver"}
The registration card lists an AED 10,000 late-registration penalty and a conditional waiver where the first return, or applicable annual declaration, is submitted within seven months after the first tax period ends. It also describes a tax-account credit where the penalty was already paid and the conditions are met. This timetable concerns waiver eligibility: it does not replace the ordinary nine-month filing and payment rule or remove tax due. [FTA registration card, as of October 2026](https://tax.gov.ae/en/services/corporate.tax.registration.aspx).
:::

## When are the corporate-tax return and payment due?

The ordinary deadline is **within nine months after the relevant tax period ends**, for both the return and payment of tax due, as of October 2026. The FTA expressly includes taxpayers eligible for Small Business Relief in that filing requirement. [FTA filing and payment statement, 26 September 2026](https://tax.gov.ae/en/media.centre/news/pr.2809.aspx).

| Tax-period example | Return and payment deadline | Basis |
| --- | --- | --- |
| Financial year ended 31 December 2025 | 30 September 2026 | FTA's dated published example; already past on this page's verification date |
| Calendar-year period ending 31 December 2026 | 30 September 2027 | Calendar calculation applying the ordinary nine-month rule, assuming no applicable special deadline |

Source: withlida.com, 16 October 2026, from the [FTA's September 2026 statement](https://tax.gov.ae/en/media.centre/news/pr.2809.aspx). The second row is the publication's calculation from the stated rule.

Registration, filing and payment are separate actions. A company in the ordinary zero-rate band, a qualifying free-zone company or a person electing relief can still have registration and return duties. For the return, the FTA identifies records supporting revenue, taxable income and relief eligibility as essential evidence. [FTA filing statement](https://tax.gov.ae/en/media.centre/news/pr.2809.aspx); [FTA free-zone duties](https://tax.gov.ae/Datafolder/Files/Pdf/2024/CT%20Bulletin/Basic%20Tax%20Information%20bulletin-%20Free%20Zone%20Person-English.pdf), as of October 2026.

For a household planning rent or a home purchase, that separation keeps the business's tax calculation distinct from personal wages and property receipts. The ownership records, contracts and any activity permissions determine which income belongs in each part of the analysis.

### Frequently asked questions, checked 16 October 2026

::::faq
:::faq-item{q="What is the UAE corporate-tax rate in 2026?"}
For ordinary taxable persons, it is 0% on taxable income up to AED 375,000 and 9% on the excess, as of October 2026. Qualifying Free Zone Persons have the separate income treatment explained above. [UAE Government rates](https://u.ae/en/information-and-services/finance-and-investment/taxation/corporate-tax); [FTA free-zone bulletin](https://tax.gov.ae/Datafolder/Files/Pdf/2024/CT%20Bulletin/Basic%20Tax%20Information%20bulletin-%20Free%20Zone%20Person-English.pdf).
:::
:::faq-item{q="Is corporate-tax registration mandatory if no tax is due?"}
A taxable company's zero tax calculation does not itself remove registration or filing requirements. Individuals first apply the business-turnover scope test. [FTA registration card](https://tax.gov.ae/en/services/corporate.tax.registration.aspx) and [individual scope](https://tax.gov.ae/en/taxes/corporate.tax/corporate.tax.topics/basis.of.taxation.natural.person.aspx), as of October 2026.
:::
:::faq-item{q="What is qualifying income for a free-zone business?"}
It is income meeting the free-zone regime's transaction and activity definitions, with excluded activities and specific property, permanent-establishment and intellectual-property rules. The customer's location alone does not determine it. [FTA Free Zone Persons bulletin, section 7, as of October 2026](https://tax.gov.ae/Datafolder/Files/Pdf/2024/CT%20Bulletin/Basic%20Tax%20Information%20bulletin-%20Free%20Zone%20Person-English.pdf).
:::
:::faq-item{q="How do I file and pay UAE corporate tax?"}
The FTA provides return submission and payment through EmaraTax. Its ordinary deadline is nine months from the tax-period end; the separate first-return penalty-waiver condition is explained in the registration section. [FTA filing statement](https://tax.gov.ae/en/media.centre/news/pr.2809.aspx) and [registration card](https://tax.gov.ae/en/services/corporate.tax.registration.aspx), as of October 2026.
:::
::::

Change log: 2026-10-16 · First published. Rates, income exclusions, relief conditions and compliance dates checked against UAE Government, FTA and Ministry of Finance sources.

:::callout{variant="info" title="Before you act"}
This guide is general information, not financial, legal, investment or tax advice. Rules, rates and deadlines change; verify the current requirements with the Federal Tax Authority or an appropriately licensed tax professional. For property activity permissions, confirm the relevant requirements with the Dubai Land Department or the issuing licensing authority.
:::

:::callout{variant="info" title="Connect the workplace with the home search"}
For a household considering Jumeirah Lake Towers, the [JLT housing guide](/areas/jumeirah-lake-towers) connects the address search with apartment costs and daily journeys.
:::