A clearer view.
The Zakat, Tax and Customs Authority's real estate investment and finance guide explains how rental treatment varies with property use. Qualifying exempt residential leasing differs from commercial leasing and temporary accommodation services.
What matters most.
- Qualifying residential leasing is exempt from VAT.
- Other leasing, such as commercial property, is taxable under applicable rules and tax registration requirements.
- Distinguish permanent housing from temporary accommodation services when determining treatment.
Scope of application.
The reference is an explanatory guide, first edition August 2021. It does not replace the law, regulations, or amendments. Check actual use and the landlord's tax registration; do not extend the residential exemption to hotels or temporary accommodation.
Official sources.
Zakat, Tax and Customs Authority
VAT Guide for Real Estate Investment and Finance — Section 1.2, page 8, August 2021.
Real Estate Investment and Finance Guide (PDF)Government source Opens in a new windowThis summary was reviewed against these sources on 2026/09/08. This is an awareness page from Zawaya Al-Tamayoz, not a government website.