Running a property portfolio in UAE
Each emirate has its own regime. Dubai uses DLD and RERA, with leases on Ejari and rent increases capped by the RERA rental index. Abu Dhabi is regulated by ADREC, leases sit on Tawtheeq, and ADREC announced a temporary rent increase freeze in June 2026; RealMake applies whatever increase rule is in force. Sharjah has RERD and municipality lease attestation. UAE VAT is 5% and corporate tax 9%, and RealMake applies the VAT treatment your tax advisor sets. Under the e-invoicing rollout, groups with revenue of AED 50 million or more start on 1 January 2027, and every other business starts on 1 July 2027.