Leases and rent in UAE
Each emirate runs its own leasing regime. In Dubai, DLD and RERA oversee the market, leases are registered on Ejari and rent increases are capped by reference to the RERA rental index. In Abu Dhabi, ADREC regulates the market, leases go on Tawtheeq and a temporary rent freeze was announced in June 2026. In Sharjah, RERD handles property registration and leases are attested by the municipality. UAE VAT is 5%, applied as your tax advisor sets it, and corporate tax is 9%. Businesses with revenue of AED 50 million or more start e-invoicing on 1 January 2027, and all others follow on 1 July 2027.