No federal definition; emirates regulate “Holiday Homes” — furnished residential units let to guests on a short-term basis under each emirate’s licensing scheme.
Short-term letting is legal in the UAE, but permitting and fees are set by each emirate. Dubai, Abu Dhabi, Sharjah, Ras Al Khaimah and Ajman run formal Holiday Homes systems; you must obtain a permit per unit, follow operating rules and display your permit number. Dubai and Abu Dhabi require whole-unit letting (no room-only lets). There is no federal night cap. Emirate-level tourist fees apply (e.g., Dubai’s Tourism Dirham per bedroom per night for up to 30 nights; Abu Dhabi levies 6% tourism fee on Holiday Homes revenue). Keep to Civil Defence rules: homes must have fire-detecting devices and be connected to the e-system (Hassantuk). VAT at 5% applies if you are VAT-registered.
Regulated as Holiday Homes under emirate rules (permit/registration required). No single national nights threshold—follow local DTCM/municipal regulations.
Short-term letting is legal in the UAE, but permitting and fees are set by each emirate. Dubai, Abu Dhabi, Sharjah, Ras Al Khaimah and Ajman run formal Holiday Homes systems; you must obtain a permit per unit, follow operating rules and display your permit number. Dubai and Abu Dhabi require whole-unit letting (no room-only lets). There is no federal night cap. Emirate-level tourist fees apply (e.g., Dubai’s Tourism Dirham per bedroom per night for up to 30 nights; Abu Dhabi levies 6% tourism fee on Holiday Homes revenue). Keep to Civil Defence rules: homes must have fire-detecting devices and be connected to the e-system (Hassantuk). VAT at 5% applies if you are VAT-registered.
Registration / Permit
Mandatory Holiday Home permits in key emirates (Dubai — DET; Abu Dhabi — DCT; Sharjah — SCTDA; Ras Al Khaimah — RAKTDA; Ajman — ADTD). Other emirates operate through their tourism departments. Whole-unit only in Dubai and Abu Dhabi; tenants typically need owner NOC.
Max Nights
None at federal level; emirates do not set a general cap (Dubai uses fees and compliance, not a night limit).
Planning / Zoning
Online permits are typically processed promptly once documents and fees are complete; allow extra time for building/community approvals or inspections.
Safety & Insurance
Residential homes must have fire-detecting devices and be connected to the Civil Defence e-system (Hassantuk); follow the UAE Fire and Life Safety Code and any emirate-specific requirements.
Tax
VAT 5% applies if registered (UAE). Tourism Dirham for holiday homes per occupied bedroom/night: AED 10 (Standard) or AED 15 (Deluxe). Operators report and remit to DET; VAT registration threshold AED 375,000.
VAT 5% applies if registered (UAE). Tourism Dirham for holiday homes per occupied bedroom/night: AED 10 (Standard) or AED 15 (Deluxe). Operators report and remit to DET; VAT registration threshold AED 375,000.
Residential homes must have fire-detecting devices and be connected to the Civil Defence e-system (Hassantuk); follow the UAE Fire and Life Safety Code and any emirate-specific requirements.
• Dubai: whole-unit only; Tourism Dirham due up to 30 nights; display permit number in ads.
• Abu Dhabi: whole-unit only; 6% Tourism Fee on total invoice amount; monthly remittance.
• Sharjah: SCTDA Holiday Homes framework active since 2022.
• Ras Al Khaimah: RAKTDA runs a Holiday Homes e-services portal.
• Ajman: ADTD permits launched 2023 with published per-room fees.
• Building/community approvals and strata rules may restrict guest access or require extra registrations.
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Emirates periodically update Holiday Homes circulars, fee tables and IT systems. Abu Dhabi issued updated circulars on applying the 6% Tourism Fee in 2025; Ajman is expanding inspections of Holiday Homes. Monitor your emirate’s tourism authority pages for new rules or fee adjustments.
Regulated as Holiday Homes under emirate rules (permit/registration required). No single national nights threshold—follow local DTCM/municipal regulations.
Zoning is not the main pathway; Holiday Homes are licensed by emirate tourism authorities. Check your emirate’s permit, classification, guest-reporting and fee rules before listing.
None at federal level; emirates do not set a general cap (Dubai uses fees and compliance, not a night limit).
Mandatory Holiday Home permits in key emirates (Dubai — DET; Abu Dhabi — DCT; Sharjah — SCTDA; Ras Al Khaimah — RAKTDA; Ajman — ADTD). Other emirates operate through their tourism departments. Whole-unit only in Dubai and Abu Dhabi; tenants typically need owner NOC.
VAT 5% applies if registered (UAE). Tourism Dirham for holiday homes per occupied bedroom/night: AED 10 (Standard) or AED 15 (Deluxe). Operators report and remit to DET; VAT registration threshold AED 375,000.
Federal Tax Authority: Real Estate VAT Guide (VATGRE1)Residential homes must have fire-detecting devices and be connected to the Civil Defence e-system (Hassantuk); follow the UAE Fire and Life Safety Code and any emirate-specific requirements.
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This guide is informational and not legal advice. Always confirm with
Emirate tourism authorities (DET Dubai; DCT Abu Dhabi; SCTDA Sharjah; RAKTDA; Ajman Department of Tourism Development; UAQ Department of Tourism & Archaeology; Fujairah Tourism & Antiquities Authority); Civil Defence; Federal Tax Authority.
your local authority.