UAE tax, property and employment glossary
Short, plain definitions of common UAE terms, with a link to the full guide.
- TRN
- The Tax Registration Number that the Federal Tax Authority gives to a VAT-registered business. It must appear on tax invoices. Read the guide
- FTA
- The Federal Tax Authority. It manages VAT and Corporate Tax in the UAE through the EmaraTax portal. Read the guide
- EmaraTax
- The FTA's online portal for tax registration, returns, and payments. Read the guide
- VAT
- Value Added Tax. The standard UAE rate is 5%. Registered businesses charge it on most goods and services and send the difference between VAT charged and VAT paid to the FTA. Read the guide
- VAT 201
- The VAT return form filed on EmaraTax. The return and the payment are due within 28 days after the end of the tax period. Read the guide
- Corporate Tax
- A tax on business profits. For most businesses, taxable income up to AED 375,000 is taxed at 0% and the amount above it at 9%. Read the guide
- Small Business Relief
- An election that lets an eligible resident business with revenue of AED 3 million or less be treated as having no taxable income for a tax period. It is available for tax periods ending on or before 31 December 2029. Read the guide
- Qualifying Free Zone Person
- A free zone company that can receive a 0% rate on qualifying income if it meets all the conditions. It cannot also claim Small Business Relief. Read the guide
- RERA
- The Real Estate Regulatory Agency, part of the Dubai Land Department. It publishes the rental index and oversees service charges. Read the guide
- DLD
- The Dubai Land Department. It registers property transactions and runs services such as Ejari and the Dubai REST app. Read the guide
- Ejari
- Dubai's system for registering tenancy contracts. Read the guide
- Oqood
- The interim register where off-plan property sales are recorded until a title deed is issued. Read the guide
- Mollak
- RERA's platform for managing service charges in jointly owned properties. Read the guide
- Service charge
- A yearly fee paid by owners in a jointly owned building or community for shared services, charged per square foot. Read the guide
- Rental Disputes Centre
- The judicial body in Dubai that decides landlord and tenant disputes. Read the guide
- Title deed
- The official document that proves who owns a property in Dubai. Read the guide
- Freehold
- Full ownership of property. Foreign buyers can buy freehold property in designated areas. Read the guide
- LTV
- Loan-to-value: the loan amount divided by the value of the property. Read the guide
- EMI
- Equated monthly instalment: the fixed monthly payment on a loan. Read the guide
- MOHRE
- The Ministry of Human Resources and Emiratisation, which regulates private-sector employment. Read the guide
- Basic salary
- The part of pay before allowances. Gratuity, leave pay, and overtime are based on it. Read the guide
- End of service gratuity
- A payment to employees with at least one year of service when employment ends: 21 days of basic salary for each of the first five years and 30 days for each year after, capped at two years of pay. Read the guide
- ILOE
- Involuntary Loss of Employment insurance, a mandatory unemployment insurance scheme that can pay 60% of insured salary for up to three months. Read the guide
- ICP
- The Federal Authority for Identity, Citizenship, Customs and Port Security, which issues the Emirates ID. Read the guide
- Golden Visa
- A long-term residence visa, usually valid for 10 years, for investors, skilled professionals, and other categories. Read the guide
- DEWA
- The Dubai Electricity and Water Authority. Read the guide
- Housing fee
- A Dubai Municipality fee of 5% of annual rent, collected in monthly instalments on the DEWA bill. Read the guide