{"id":39158,"date":"2026-09-07T09:30:36","date_gmt":"2026-09-07T05:30:36","guid":{"rendered":"https:\/\/truhauz.com\/?p=39158"},"modified":"2026-09-07T23:13:01","modified_gmt":"2026-09-07T19:13:01","slug":"uae-corporate-tax-investment-property","status":"publish","type":"post","link":"https:\/\/truhauz.com\/fa\/uae-corporate-tax-investment-property\/","title":{"rendered":"UAE Corporate Tax and Dubai Property: The 4% Depreciation Election"},"content":{"rendered":"\n<!-- ============================================================\n  TRUHAUZ.COM \u2014 TAX \/ STRUCTURED OWNERSHIP\n  Title:    UAE Corporate Tax and Dubai Property: The 4% Depreciation Election\n  Slug:     uae-corporate-tax-investment-property\n  Keywords: uae corporate tax investment property, ministerial decision 173, realisation basis\n  ============================================================ -->\n\n<style>\n@import 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span:first-child{font-size:1.1rem;flex-shrink:0;margin-top:2px}\n.ct-ci-text{font-size:.86rem;color:rgba(255,255,255,.7)!important;line-height:1.5}\n.ct-ci a{color:rgba(255,255,255,.9)!important;text-decoration:underline!important}\n.ct-form-wrap{background:rgba(255,255,255,.05);border:1px solid rgba(255,255,255,.12);border-radius:14px;overflow:hidden}\n.ct-footer-strip{background:#660033;color:rgba(255,255,255,.8)!important;text-align:center;padding:14px 20px;font-size:.75rem;line-height:1.6}\n.ct-footer-strip a{color:rgba(255,255,255,.8)!important}\n\n\/* RESPONSIVE *\/\n@media(max-width:960px){\n  .ct-area-grid{grid-template-columns:1fr 1fr}\n  .ct-2col{grid-template-columns:1fr;gap:36px}\n  .ct-forecast{grid-template-columns:1fr 1fr}\n  .ct-contact-inner{grid-template-columns:1fr;gap:36px}\n  .ct-cta-in{flex-direction:column;text-align:center}\n  .ct-strip-in{grid-template-columns:repeat(2,1fr)}\n}\n@media(max-width:640px){\n  .ctc{padding:0 16px}\n  .cts{padding:44px 0}\n  .ct-hero{min-height:auto}\n  .ct-hero-content{padding:48px 16px 56px}\n  .ct-hero h1{font-size:clamp(1.8rem,7.5vw,2.6rem)}\n  .ct-area-grid{grid-template-columns:1fr}\n  .ct-forecast{grid-template-columns:1fr}\n  .ct-strip-in{grid-template-columns:repeat(2,1fr)}\n  .ct-si{padding:15px 8px}\n  .ct-title{font-size:clamp(1.4rem,6vw,1.9rem)}\n  .ct-contact{padding:48px 0}\n}\n@media(max-width:480px){.ctc{padding:0 14px}}\n<\/style>\n\n<div class=\"ct\">\n\n<!-- \u2550\u2550\u2550 HERO \u2550\u2550\u2550 -->\n<section class=\"ct-hero\">\n  <div class=\"ct-hero-bg\"><\/div>\n  <div class=\"ct-hero-pat\"><\/div>\n  <div class=\"ct-hero-ov\"><\/div>\n  <div class=\"ct-hero-content\">\n    <span class=\"ct-eyebrow\">Corporate Tax \u00b7 Structured Ownership \u00b7 September 2026<\/span>\n    <h1>UAE Corporate Tax and Dubai Property<br><span>The 4% Depreciation Election, and Why the Deadline Matters<\/span><\/h1>\n    <p class=\"ct-hero-sub\">If you hold Dubai investment property inside a company that carries it at fair value, there is an election you can only make once &#8212; and only in a tax return. Ministerial Decision No. 173 of 2025 lets you deduct deemed depreciation you would otherwise never get. Here is how it works, what it costs you later, and who it does not apply to at all.<\/p>\n    <div class=\"ct-hero-meta\">\n      <div class=\"ct-hm\">\ud83d\udcc4 <strong>Ministerial Decision 173 of 2025<\/strong><\/div>\n      <div class=\"ct-hm\">\ud83d\udd12 <strong>Irrevocable Once Made<\/strong><\/div>\n      <div class=\"ct-hm\">\u2696\ufe0f <strong>Not Tax or Legal Advice<\/strong><\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- \u2550\u2550\u2550 DATA STRIP \u2550\u2550\u2550 -->\n<div class=\"ct-strip\">\n  <div class=\"ctc\">\n    <div class=\"ct-strip-in\">\n      <div class=\"ct-si\"><span class=\"ct-sv\">4%<\/span><span class=\"ct-sl\">Of Original Cost, Per 12-Month Period<\/span><\/div>\n      <div class=\"ct-si\"><span class=\"ct-sv\">9%<\/span><span class=\"ct-sl\">Corporate Tax Above AED 375,000<\/span><\/div>\n      <div class=\"ct-si\"><span class=\"ct-sv\">9 Months<\/span><span class=\"ct-sl\">To File After the Tax Period Ends<\/span><\/div>\n      <div class=\"ct-si\"><span class=\"ct-sv\">Irrevocable<\/span><span class=\"ct-sl\">The Election Cannot Be Undone<\/span><\/div>\n    <\/div>\n  <\/div>\n<\/div>\n\n<!-- \u2550\u2550\u2550 OVERVIEW \u2550\u2550\u2550 -->\n<section class=\"cts\">\n  <div class=\"ctc\">\n    <div class=\"ct-2col\">\n      <div class=\"ct-body\">\n        <span class=\"ctt\">Who This Is For<\/span>\n        <h2 class=\"ct-title\">The Problem Fair-Value Accounting Creates<\/h2>\n        <p>Start with who this does <strong>not<\/strong> apply to. An individual who owns a Dubai apartment and lets it on an ordinary tenancy is not in scope of UAE Corporate Tax on that rent &#8212; we set out that position, with the sources, in our guide to <a href=\"https:\/\/truhauz.com\/dubai-property-tax\/\">Dubai property tax<\/a>. If that describes you, none of what follows changes anything.<\/p>\n        <p>This page is about the other case: property held inside a <strong>company<\/strong> that prepares accrual financial statements and carries its investment property at <strong>fair value<\/strong> under IAS 40. That is a very common structure among institutional and family-office owners of Dubai stock, and it creates a specific problem.<\/p>\n        <p>Under fair value accounting, a property that rises in value produces a gain in the profit and loss account before anything has been sold. Because UAE Corporate Tax starts from accounting profit, that unrealised gain would ordinarily be taxable &#8212; a tax bill on a revaluation, with no sale proceeds to pay it from. Article 20(3) of Federal Decree-Law No. 47 of 2022 answers this by allowing a taxable person to elect the <strong>realisation basis<\/strong>, so gains and losses are recognised only when they are actually realised.<\/p>\n        <p>That election solves one problem and creates another. A company on the realisation basis, holding property at fair value, is not running the property through a cost-and-depreciation model &#8212; so it has no depreciation charge to deduct. An owner holding an identical building at historic cost would deduct depreciation every year; the fair-value owner would deduct nothing. <strong>Ministerial Decision No. 173 of 2025<\/strong>, published on 17 July 2025, closes that gap with a deemed depreciation deduction.<\/p>\n        <div class=\"ct-hbox\"><strong>TruHauz perspective:<\/strong> The commercially important word in this decision is <em>irrevocable<\/em>. This is not a line you fill in differently next year if it turns out badly. It is a one-time, permanent choice about how an entire portfolio is treated, made inside a tax return, and forfeited if the return goes in without it. Whatever else you take from this page, take that.<\/div>\n      <\/div>\n\n      <div class=\"ct-ov\">\n        <div class=\"ct-ov-head\">\n          <h3>The Election at a Glance<\/h3>\n          <p>Ministerial Decision No. 173 of 2025<\/p>\n        <\/div>\n        <div class=\"ct-ov-row\"><span class=\"ct-ov-l\">Decision<\/span><span class=\"ct-ov-r\">MD No. 173 of 2025<\/span><\/div>\n        <div class=\"ct-ov-row\"><span class=\"ct-ov-l\">Published<\/span><span class=\"ct-ov-r\">17 July 2025<\/span><\/div>\n        <div class=\"ct-ov-row\"><span class=\"ct-ov-l\">Applies to tax periods<\/span><span class=\"ct-ov-r burg\">Beginning on or after 1 Jan 2025<\/span><\/div>\n        <div class=\"ct-ov-row\"><span class=\"ct-ov-l\">Prerequisite<\/span><span class=\"ct-ov-r\">Realisation basis elected<\/span><\/div>\n        <div class=\"ct-ov-row\"><span class=\"ct-ov-l\">Asset class<\/span><span class=\"ct-ov-r\">Investment Property, IAS 40<\/span><\/div>\n        <div class=\"ct-ov-row\"><span class=\"ct-ov-l\">Measurement<\/span><span class=\"ct-ov-r\">Fair value model<\/span><\/div>\n        <div class=\"ct-ov-row\"><span class=\"ct-ov-l\">Deduction<\/span><span class=\"ct-ov-r burg\">Lower of 4% of cost or TWDV<\/span><\/div>\n        <div class=\"ct-ov-row\"><span class=\"ct-ov-l\">Land<\/span><span class=\"ct-ov-r\">Excluded<\/span><\/div>\n        <div class=\"ct-ov-row\"><span class=\"ct-ov-l\">How it is made<\/span><span class=\"ct-ov-r\">In the tax return<\/span><\/div>\n        <div class=\"ct-ov-row\"><span class=\"ct-ov-l\">Reversible?<\/span><span class=\"ct-ov-r burg\">No \u2014 irrevocable<\/span><\/div>\n        <div class=\"ct-ov-row\"><span class=\"ct-ov-l\">Scope of election<\/span><span class=\"ct-ov-r\">All qualifying properties<\/span><\/div>\n        <div class=\"ct-ov-row\"><span class=\"ct-ov-l\">On disposal<\/span><span class=\"ct-ov-r\">Depreciation added back<\/span><\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- \u2550\u2550\u2550 TABLE \u2550\u2550\u2550 -->\n<section class=\"cts ctg\">\n  <div class=\"ctc ctct\">\n    <span class=\"ctt\">The Rules<\/span>\n    <h2 class=\"ct-title\">Every Rule That Governs the Election, in Order<\/h2>\n    <p class=\"ct-sub\">Each rule below is stated as published, with the source named. Where a figure or a step could not be verified from a source retrieved for this guide, it has been left out rather than estimated.<\/p>\n  <\/div>\n  <div class=\"ctc\">\n    <div class=\"ct-table-wrap\">\n      <table class=\"ct-table\">\n        <thead>\n          <tr>\n            <th>Rule<\/th>\n            <th>What It Says<\/th>\n            <th>Effect<\/th>\n          <\/tr>\n        <\/thead>\n        <tbody>\n          <tr>\n            <td>Corporate Tax rates<\/td>\n            <td>0 per cent on taxable income up to AED 375,000 and 9 per cent on taxable income above AED 375,000, under Federal Decree-Law No. 47 of 2022.<\/td>\n            <td><span class=\"ct-badge top\">The rate that applies<\/span><\/td>\n          <\/tr>\n          <tr>\n            <td>Real estate is in scope<\/td>\n            <td>The UAE Government&#8217;s official platform lists real estate management, construction, development, agency and brokerage among the business activities within the scope of Corporate Tax.<\/td>\n            <td><span class=\"ct-badge high\">Sector confirmed<\/span><\/td>\n          <\/tr>\n          <tr>\n            <td>Realisation basis<\/td>\n            <td>Article 20(3) of the Corporate Tax Law allows an election to recognise gains and losses on a realisation basis, rather than as they arise on revaluation.<\/td>\n            <td><span class=\"ct-badge top\">Prerequisite<\/span><\/td>\n          <\/tr>\n          <tr>\n            <td>What qualifies<\/td>\n            <td>Investment Property as defined in IAS 40 &#8212; a building or part of a building held to earn rental income, for capital appreciation, or both &#8212; measured at fair value. Right-of-use assets under leases are included.<\/td>\n            <td><span class=\"ct-badge high\">Asset test<\/span><\/td>\n          <\/tr>\n          <tr>\n            <td>Land is excluded<\/td>\n            <td>Land is excluded and must be separated from the overall value of the property. Depreciation applies only to the portion attributable to the building.<\/td>\n            <td><span class=\"ct-badge mid\">Split the valuation<\/span><\/td>\n          <\/tr>\n          <tr>\n            <td>The deduction<\/td>\n            <td>The lower of 4 per cent of the original cost of the property, or the tax written down value at the beginning of the tax period. Applied for each 12-month tax period and prorated for shorter periods.<\/td>\n            <td><span class=\"ct-badge top\">Lower of the two<\/span><\/td>\n          <\/tr>\n          <tr>\n            <td>When to elect<\/td>\n            <td>In the tax return for the first tax period in which the property is held, the period in which it is first acquired, or the first tax period after exiting Small Business Relief.<\/td>\n            <td><span class=\"ct-badge high\">One window<\/span><\/td>\n          <\/tr>\n          <tr>\n            <td>Irrevocability<\/td>\n            <td>Once made, the election is irrevocable and applies to all qualifying investment properties held at fair value. Missing the window forfeits the right permanently.<\/td>\n            <td><span class=\"ct-badge top\">Permanent<\/span><\/td>\n          <\/tr>\n          <tr>\n            <td>First applicable period<\/td>\n            <td>The decision applies to tax periods beginning on or after 1 January 2025. Depreciation cannot be claimed retroactively for 2024.<\/td>\n            <td><span class=\"ct-badge mid\">From 2025<\/span><\/td>\n          <\/tr>\n          <tr>\n            <td>Clawback on realisation<\/td>\n            <td>On a realisation event &#8212; sale, derecognition, cessation of business, a switch from the fair value model to the cost model, or becoming an exempt person &#8212; the aggregate depreciation previously deducted is added back to taxable income. Transfers within a tax group, and those falling under Articles 26 or 27, are excluded.<\/td>\n            <td><span class=\"ct-badge high\">Deferral, not relief<\/span><\/td>\n          <\/tr>\n          <tr>\n            <td>Filing deadline<\/td>\n            <td>A taxable person must file the tax return with the Federal Tax Authority no later than nine months from the end of the relevant tax period, and settle the Corporate Tax payable within the same nine months, under Article 53 of the Corporate Tax Law.<\/td>\n            <td><span class=\"ct-badge top\">Nine months<\/span><\/td>\n          <\/tr>\n          <tr>\n            <td>Late filing penalty<\/td>\n            <td>Under Cabinet Decision No. 75 of 2023, failure to submit a Corporate Tax return in time attracts AED 500 for each month or part thereof for the first twelve months, and AED 1,000 for each month or part thereof from the thirteenth month.<\/td>\n            <td><span class=\"ct-badge mid\">Accrues monthly<\/span><\/td>\n          <\/tr>\n        <\/tbody>\n      <\/table>\n    <\/div>\n    <p style=\"font-size:.78rem;color:#999;margin-top:10px;text-align:center\">Sources: rates and sector scope per the Official Platform of the UAE Government (u.ae), Corporate Tax page, last updated 30 March 2026. Ministerial Decision No. 173 of 2025 detail per DLA Piper, &#8220;Ministry of Finance introduces tax depreciation rules for investment properties measured at fair value&#8221;, published 17 July 2025, and KPMG Lower Gulf, &#8220;Ministerial Decision No. 173 of 2025 on Depreciation Adjustments for Investment Properties Held at Fair Value&#8221;. Article 53 filing rule per Federal Decree-Law No. 47 of 2022, the text of which the Ministry of Finance publishes at mof.gov.ae. Penalties per Cabinet Decision No. 75 of 2023, also published by the Ministry of Finance. All retrieved 7 September 2026. This is general information, not tax or legal advice.<\/p>\n  <\/div>\n<\/section>\n\n<!-- \u2550\u2550\u2550 CARDS \u2550\u2550\u2550 -->\n<section class=\"cts\">\n  <div class=\"ctc ctct\">\n    <span class=\"ctt\">Before You Elect<\/span>\n    <h2 class=\"ct-title\">Six Things to Establish Before the Return Is Filed<\/h2>\n    <p class=\"ct-sub\">Because the election is irrevocable and is made inside the return itself, the work has to happen before filing, not after. These are the six questions that decide whether the election is available and whether it is worth making.<\/p>\n  <\/div>\n  <div class=\"ctc\">\n    <div class=\"ct-area-grid\">\n\n      <div class=\"ct-area-card\">\n        <div class=\"ct-area-head\">\n          <div class=\"ct-area-name\">Is the Property Actually IAS 40?<\/div>\n          <div class=\"ct-area-type\">Check 01 \u00b7 Asset test<\/div>\n        <\/div>\n        <div class=\"ct-area-body\">\n          <span class=\"ct-area-price\">Step 1<\/span>\n          <span class=\"ct-area-unit\">classification, not intention<\/span>\n          <div class=\"ct-area-row\"><span>Qualifies<\/span><span>Held for rent or appreciation<\/span><\/div>\n          <div class=\"ct-area-row\"><span>Includes<\/span><span>Right-of-use assets<\/span><\/div>\n          <div class=\"ct-area-row\"><span>Measured at<\/span><span>Fair value<\/span><\/div>\n          <div class=\"ct-area-row\"><span>Owner-occupied?<\/span><span>Different standard<\/span><\/div>\n        <\/div>\n      <\/div>\n\n      <div class=\"ct-area-card\">\n        <div class=\"ct-area-head\">\n          <div class=\"ct-area-name\">Has the Realisation Basis Been Elected?<\/div>\n          <div class=\"ct-area-type\">Check 02 \u00b7 Prerequisite<\/div>\n        <\/div>\n        <div class=\"ct-area-body\">\n          <span class=\"ct-area-price\">Art. 20(3)<\/span>\n          <span class=\"ct-area-unit\">the gateway election<\/span>\n          <div class=\"ct-area-row\"><span>Without it<\/span><span>MD 173 unavailable<\/span><\/div>\n          <div class=\"ct-area-row\"><span>Effect<\/span><span>Gains taxed on realisation<\/span><\/div>\n          <div class=\"ct-area-row\"><span>Where<\/span><span>Corporate Tax Law<\/span><\/div>\n          <div class=\"ct-area-row\"><span>Order<\/span><span>This one comes first<\/span><\/div>\n        <\/div>\n      <\/div>\n\n      <div class=\"ct-area-card\">\n        <div class=\"ct-area-head\">\n          <div class=\"ct-area-name\">Can You Split Land from Building?<\/div>\n          <div class=\"ct-area-type\">Check 03 \u00b7 Valuation<\/div>\n        <\/div>\n        <div class=\"ct-area-body\">\n          <span class=\"ct-area-price\">Land = 0<\/span>\n          <span class=\"ct-area-unit\">no depreciation on land<\/span>\n          <div class=\"ct-area-row\"><span>Requirement<\/span><span>Separate the land value<\/span><\/div>\n          <div class=\"ct-area-row\"><span>Basis<\/span><span>Building portion only<\/span><\/div>\n          <div class=\"ct-area-row\"><span>Matters most<\/span><span>Villas and low-rise<\/span><\/div>\n          <div class=\"ct-area-row\"><span>See also<\/span><span><a href=\"https:\/\/truhauz.com\/property-valuation-dubai\/\">Valuation guide<\/a><\/span><\/div>\n        <\/div>\n      <\/div>\n\n      <div class=\"ct-area-card\">\n        <div class=\"ct-area-head\">\n          <div class=\"ct-area-name\">Do You Know the Original Cost?<\/div>\n          <div class=\"ct-area-type\">Check 04 \u00b7 Records<\/div>\n        <\/div>\n        <div class=\"ct-area-body\">\n          <span class=\"ct-area-price\">4% base<\/span>\n          <span class=\"ct-area-unit\">cost, not current value<\/span>\n          <div class=\"ct-area-row\"><span>Base<\/span><span>Original cost<\/span><\/div>\n          <div class=\"ct-area-row\"><span>Not<\/span><span>Current fair value<\/span><\/div>\n          <div class=\"ct-area-row\"><span>Cap<\/span><span>Tax written down value<\/span><\/div>\n          <div class=\"ct-area-row\"><span>Risk<\/span><span>Incomplete cost records<\/span><\/div>\n        <\/div>\n      <\/div>\n\n      <div class=\"ct-area-card\">\n        <div class=\"ct-area-head\">\n          <div class=\"ct-area-name\">How Long Will You Hold?<\/div>\n          <div class=\"ct-area-type\">Check 05 \u00b7 Horizon<\/div>\n        <\/div>\n        <div class=\"ct-area-body\">\n          <span class=\"ct-area-price\">Deferral<\/span>\n          <span class=\"ct-area-unit\">clawed back on sale<\/span>\n          <div class=\"ct-area-row\"><span>Long hold<\/span><span>Deferral has value<\/span><\/div>\n          <div class=\"ct-area-row\"><span>Near-term sale<\/span><span>Value is limited<\/span><\/div>\n          <div class=\"ct-area-row\"><span>On exit<\/span><span>Added back to income<\/span><\/div>\n          <div class=\"ct-area-row\"><span>See also<\/span><span><a href=\"https:\/\/truhauz.com\/how-to-sell-property-in-dubai\/\">Selling guide<\/a><\/span><\/div>\n        <\/div>\n      <\/div>\n\n      <div class=\"ct-area-card\">\n        <div class=\"ct-area-head\">\n          <div class=\"ct-area-name\">When Does Your Tax Period End?<\/div>\n          <div class=\"ct-area-type\">Check 06 \u00b7 Timing<\/div>\n        <\/div>\n        <div class=\"ct-area-body\">\n          <span class=\"ct-area-price\">9 months<\/span>\n          <span class=\"ct-area-unit\">from period end to filing<\/span>\n          <div class=\"ct-area-row\"><span>Rule<\/span><span>Article 53<\/span><\/div>\n          <div class=\"ct-area-row\"><span>Calendar year 2025<\/span><span>Ends 31 Dec 2025<\/span><\/div>\n          <div class=\"ct-area-row\"><span>Filing falls<\/span><span>30 September 2026<\/span><\/div>\n          <div class=\"ct-area-row\"><span>Miss it<\/span><span>Election forfeited<\/span><\/div>\n        <\/div>\n      <\/div>\n\n    <\/div>\n    <p style=\"font-size:.78rem;color:#999;margin-top:18px;text-align:center\">The 30 September 2026 date shown above is derived arithmetic, not a separately published deadline: it is the nine-month Article 53 filing rule applied to a tax period running 1 January to 31 December 2025. A company with a different financial year end has a different date. Confirm your own filing date with the Federal Tax Authority or your tax adviser.<\/p>\n  <\/div>\n<\/section>\n\n<!-- \u2550\u2550\u2550 CTA STRIP \u2550\u2550\u2550 -->\n<div class=\"ct-cta-strip\">\n  <div class=\"ctc\">\n    <div class=\"ct-cta-in\">\n      <div>\n        <h3>Holding Dubai property through a company?<\/h3>\n        <p>TruHauz can help you assemble the property-side facts your tax adviser will ask for &#8212; cost records, valuations and the land-building split.<\/p>\n      <\/div>\n      <a href=\"https:\/\/truhauz.com\/contact\/\" class=\"ctbtn\">Ask TruHauz \u2192<\/a>\n    <\/div>\n  <\/div>\n<\/div>\n\n<!-- \u2550\u2550\u2550 ANALYSIS \u2550\u2550\u2550 -->\n<section class=\"cts ctdk\">\n  <div class=\"ctc ctct\">\n    <span style=\"display:inline-block;background:rgba(255,255,255,.15);color:#fff!important;font-size:.68rem;font-weight:700;letter-spacing:.14em;text-transform:uppercase;padding:5px 15px;border-radius:100px;margin-bottom:16px;\">The Analysis<\/span>\n    <h2 class=\"ct-title white\">What the Election Is Actually Worth<\/h2>\n    <p class=\"ct-sub white\" style=\"margin:0 auto 48px;\">The single most common misreading of this decision is to treat it as a tax saving. It is not. It is a timing difference, and the value of a timing difference depends entirely on how long you hold.<\/p>\n  <\/div>\n  <div class=\"ctc\">\n    <div class=\"ct-forecast\">\n      <div class=\"ct-fc\">\n        <span class=\"ct-fc-val\">01<\/span>\n        <h4>It Is Deferral, Not Relief<\/h4>\n        <p>Every dirham of depreciation deducted under the election is added back to taxable income on realisation. Over the whole life of the holding, the deduction nets to nothing. What you gain is the use of the money in the intervening years.<\/p>\n      <\/div>\n      <div class=\"ct-fc\">\n        <span class=\"ct-fc-val\">02<\/span>\n        <h4>Hold Period Decides the Value<\/h4>\n        <p>A long-hold owner defers tax for many years and keeps the cash working. An owner planning a sale in the near term defers it for a short time and then hands it back. The same election is worth a lot to one and very little to the other.<\/p>\n      <\/div>\n      <div class=\"ct-fc\">\n        <span class=\"ct-fc-val\">03<\/span>\n        <h4>It Binds the Whole Portfolio<\/h4>\n        <p>The election is not made property by property. It applies to all qualifying investment properties held at fair value, and it cannot be reversed. A structure holding assets with very different hold horizons has a genuine decision to make.<\/p>\n      <\/div>\n    <\/div>\n    <div style=\"background:rgba(255,255,255,.07);border:1px solid rgba(255,255,255,.15);border-radius:12px;padding:22px 24px;margin-top:32px;font-size:.93rem;color:rgba(255,255,255,.78)!important;line-height:1.75;\">\n      <strong style=\"color:#fff!important;\">Worked illustration &#8212; figures are an illustration, not a quote or a projection:<\/strong> assume a company holds a Dubai building whose original cost attributable to the building, excluding land, is AED 10,000,000. Assume a full 12-month tax period, that the realisation basis has been elected, and that the tax written down value at the start of the period exceeds 4 per cent of original cost so that the 4 per cent limb is the lower of the two. The deemed depreciation deduction is 4 per cent of AED 10,000,000, or <strong style=\"color:#fff!important;\">AED 400,000<\/strong>. If the company&#8217;s taxable income is comfortably above the AED 375,000 threshold so that the whole deduction falls in the 9 per cent band, the tax deferred in that period is 9 per cent of AED 400,000, or <strong style=\"color:#fff!important;\">AED 36,000<\/strong>. Inputs: AED 10,000,000 building cost; 4 per cent rate per MD 173; 9 per cent Corporate Tax rate per the UAE Government platform. Note the word <em>deferred<\/em>: on eventual sale the AED 400,000, and every other year&#8217;s deduction, is added back. Your own figures, thresholds, group position and tax period will differ &#8212; this arithmetic is shown to make the mechanism legible, not to estimate anyone&#8217;s liability.\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- \u2550\u2550\u2550 FAQ \u2550\u2550\u2550 -->\n<section class=\"cts ctg\">\n  <div class=\"ctc ctct\">\n    <span class=\"ctt\">FAQ<\/span>\n    <h2 class=\"ct-title\">Frequently Asked Questions<\/h2>\n    <p class=\"ct-sub\">The questions property owners ask most often about UAE Corporate Tax and investment property held at fair value.<\/p>\n  <\/div>\n  <div class=\"ctc\">\n    <div class=\"ct-faq-list\">\n      <div class=\"ct-faq-item\">\n        <div class=\"ct-faq-q\" onclick=\"ctFaq(this)\">Does UAE Corporate Tax apply to my Dubai rental income?<span class=\"ct-faq-icon\">+<\/span><\/div>\n        <div class=\"ct-faq-a\">Not in the ordinary case of an individual letting a Dubai apartment on a normal tenancy. UAE Corporate Tax applies to businesses and to individuals conducting business activities under a commercial licence, and the UAE Government\u2019s official platform lists real estate management, construction, development, agency and brokerage among the activities in scope. This guide is about property held inside a company that carries it at fair value, which is a different situation. Our Dubai property tax guide sets out the individual position with its sources.<\/div>\n      <\/div>\n      <div class=\"ct-faq-item\">\n        <div class=\"ct-faq-q\" onclick=\"ctFaq(this)\">What is Ministerial Decision No. 173 of 2025?<span class=\"ct-faq-icon\">+<\/span><\/div>\n        <div class=\"ct-faq-a\">Ministerial Decision No. 173 of 2025, published on 17 July 2025, sets out depreciation adjustments for investment properties held at fair value under the UAE Corporate Tax Law. It allows a taxable person who has elected the realisation basis under Article 20(3) of Federal Decree-Law No. 47 of 2022 to claim a deemed depreciation deduction on investment property carried at fair value, which such an owner would otherwise not be able to claim at all. It applies to tax periods beginning on or after 1 January 2025.<\/div>\n      <\/div>\n      <div class=\"ct-faq-item\">\n        <div class=\"ct-faq-q\" onclick=\"ctFaq(this)\">How much depreciation can be deducted under the 4% rule?<span class=\"ct-faq-icon\">+<\/span><\/div>\n        <div class=\"ct-faq-a\">The deduction is the lower of two amounts: 4 per cent of the original cost of the property, or the tax written down value at the beginning of the tax period. It is applied for each 12-month tax period and prorated for any shorter period during which the property is held. The base is the original cost, not the current fair value. Land is excluded and must be separated from the overall value of the property, so the deduction is calculated only on the portion attributable to the building.<\/div>\n      <\/div>\n      <div class=\"ct-faq-item\">\n        <div class=\"ct-faq-q\" onclick=\"ctFaq(this)\">Can the election be reversed later?<span class=\"ct-faq-icon\">+<\/span><\/div>\n        <div class=\"ct-faq-a\">No. Once made, the election is irrevocable and it applies to all qualifying investment properties held at fair value, not to a single chosen property. It is made in the tax return for the first tax period in which the property is held, the period in which it is first acquired, or the first tax period after exiting Small Business Relief. Missing that window forfeits the right permanently, which is why the decision has to be taken before the return is filed rather than after.<\/div>\n      <\/div>\n      <div class=\"ct-faq-item\">\n        <div class=\"ct-faq-q\" onclick=\"ctFaq(this)\">What happens to the depreciation when the property is sold?<span class=\"ct-faq-icon\">+<\/span><\/div>\n        <div class=\"ct-faq-a\">It is added back. On a realisation event the aggregate depreciation previously deducted under the election is added back to taxable income. Realisation events include a sale, derecognition, cessation of the business, a change of accounting policy from the fair value model to the cost model, and becoming an exempt person. Transfers within a tax group, and transfers falling under Articles 26 or 27 of the Corporate Tax Law, are excluded. The election is therefore a deferral of tax rather than a permanent relief, and its value depends on how long the property is held.<\/div>\n      <\/div>\n      <div class=\"ct-faq-item\">\n        <div class=\"ct-faq-q\" onclick=\"ctFaq(this)\">When is the UAE Corporate Tax return due?<span class=\"ct-faq-icon\">+<\/span><\/div>\n        <div class=\"ct-faq-a\">Under Article 53 of Federal Decree-Law No. 47 of 2022, a taxable person must file the tax return with the Federal Tax Authority no later than nine months from the end of the relevant tax period, and must settle the Corporate Tax payable within the same nine months. Applying that rule to a tax period running from 1 January to 31 December 2025 gives a filing date of 30 September 2026, though a company with a different financial year end will have a different date. Under Cabinet Decision No. 75 of 2023, failure to file in time attracts AED 500 for each month or part thereof for the first twelve months, and AED 1,000 for each month or part thereof from the thirteenth month.<\/div>\n      <\/div>\n    <\/div>\n    <p style=\"font-size:.8rem;color:#888;max-width:800px;margin:26px auto 0;text-align:center;line-height:1.7;\"><strong>Not tax or legal advice.<\/strong> This guide is general information about published UAE Corporate Tax rules, compiled from the sources named above and retrieved on 7 September 2026. It is not advice on your circumstances, TruHauz is a real estate brokerage and not a tax adviser, and rules and decisions change. Before making or omitting any election, take advice from a qualified UAE tax adviser and confirm the current position with the Federal Tax Authority.<\/p>\n  <\/div>\n<\/section>\n\n<div style=\"max-width:1140px;margin:0 auto;padding:0 20px 44px;\"><div style=\"background:#fdf0f5;border-left:4px solid #660033;padding:16px 20px;border-radius:0 8px 8px 0;font-family:'Inter',sans-serif;font-size:.92rem;line-height:1.75;color:#333;\"><strong>Related reading:<\/strong> The individual owner&#8217;s position &#8212; and every other charge that touches a Dubai property &#8212; is set out in our guide to <a href=\"https:\/\/truhauz.com\/dubai-property-tax\/\" style=\"color:#660033;font-weight:600;\">Dubai property tax<\/a>. Because the election turns on a fair value carried in the accounts, and on splitting land from building, our guide to <a href=\"https:\/\/truhauz.com\/property-valuation-dubai\/\" style=\"color:#660033;font-weight:600;\">property valuation in Dubai<\/a> is the natural companion. The clawback is triggered by a sale, so the mechanics of an exit matter &#8212; see <a href=\"https:\/\/truhauz.com\/how-to-sell-property-in-dubai\/\" style=\"color:#660033;font-weight:600;\">how to sell property in Dubai<\/a> and the <a href=\"https:\/\/truhauz.com\/dld-fees-dubai\/\" style=\"color:#660033;font-weight:600;\">DLD fees<\/a> that fall due on transfer. Commercial stock is where fair-value corporate structures are most common, and it carries VAT that residential does not &#8212; see <a href=\"https:\/\/truhauz.com\/commercial-property-dubai\/\" style=\"color:#660033;font-weight:600;\">commercial property in Dubai<\/a>. Because land is excluded from the deduction, the distinction matters most to owners of plots and low-rise &#8212; see <a href=\"https:\/\/truhauz.com\/buying-land-in-dubai\/\" style=\"color:#660033;font-weight:600;\">buying land in Dubai<\/a>. For the return the deduction ultimately serves, see how to <a href=\"https:\/\/truhauz.com\/rental-yield-roi-dubai\/\" style=\"color:#660033;font-weight:600;\">calculate rental yield and ROI<\/a>, and for the running costs that sit alongside it, <a href=\"https:\/\/truhauz.com\/property-management-dubai\/\" style=\"color:#660033;font-weight:600;\">property management in Dubai<\/a>.<\/div><\/div>\n\n<!-- \u2550\u2550\u2550 CONTACT \u2550\u2550\u2550 -->\n<section class=\"ct-contact\" id=\"ct-contact\">\n  <div class=\"ctc\">\n    <div class=\"ct-contact-inner\">\n      <div>\n        <span style=\"display:inline-block;background:rgba(255,255,255,.15);color:#fff!important;font-size:.68rem;font-weight:700;letter-spacing:.14em;text-transform:uppercase;padding:5px 15px;border-radius:100px;margin-bottom:18px;\">Talk to TruHauz<\/span>\n        <h2 style=\"font-family:'Playfair Display',serif;font-size:clamp(1.5rem,4vw,2.1rem);color:#fff!important;margin-bottom:10px;line-height:1.2;\">The Property Facts Your Adviser Will Ask For<\/h2>\n        <p style=\"color:rgba(255,255,255,.72)!important;font-size:.93rem;line-height:1.75;margin-bottom:24px;\">TruHauz does not give tax advice. What we can do is assemble the property-side record your tax adviser needs &#8212; acquisition cost history, current valuations and the land-building split &#8212; on Dubai assets we know. Tell us what you hold.<\/p>\n        <div class=\"ct-ci\"><span>\ud83d\udcde<\/span><span class=\"ct-ci-text\"><strong style=\"color:#fff!important;display:block;margin-bottom:2px;\">Phone \/ WhatsApp<\/strong><a href=\"tel:+971529715488\">+971 52 971 5488<\/a><\/span><\/div>\n        <div class=\"ct-ci\"><span>\ud83d\udce7<\/span><span class=\"ct-ci-text\"><strong style=\"color:#fff!important;display:block;margin-bottom:2px;\">Email<\/strong><a href=\"mailto:info@truhauz.com\">info@truhauz.com<\/a><\/span><\/div>\n        <div class=\"ct-ci\"><span>\ud83c\udfe2<\/span><span class=\"ct-ci-text\"><strong style=\"color:#fff!important;display:block;margin-bottom:2px;\">RERA Licensed<\/strong><span>60838 \u2014 Dubai, UAE<\/span><\/span><\/div>\n        <div style=\"margin-top:24px;\"><a href=\"https:\/\/truhauz.com\/contact\/\" class=\"ctbg\">Get in Touch \u2192<\/a><\/div>\n      <\/div>\n      <div class=\"ct-form-wrap\">\n        <iframe aria-label=\"Contact Us\" frameborder=\"0\" style=\"height:520px;width:100%;border:none;display:block;\" src=\"https:\/\/forms.zohopublic.com\/elchintru1\/form\/ContactUs\/formperma\/_DensyNXfgDItjE-TsZ92uQERcSIhTnizr-QPf3wrBk\"><\/iframe>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<div class=\"ct-footer-strip\">\n  \u00a9 2026 TruHauz Real Estate \u00b7 RERA Reg. 60838 \u00b7 Dubai, UAE<br>\n  <a href=\"https:\/\/truhauz.com\/buy\/\">Buy<\/a> \u00b7 <a href=\"https:\/\/truhauz.com\/status\/off-plan\/\">Off Plan<\/a> \u00b7 <a href=\"https:\/\/truhauz.com\/golden-visa\/\">Golden Visa<\/a> \u00b7 <a href=\"https:\/\/truhauz.com\/mortgage-guide\/\">Mortgage Guide<\/a>\n<\/div>\n\n<\/div><!-- end .ct -->\n\n<script>\nfunction ctFaq(el){var item=el.parentElement;var wasOpen=item.classList.contains('ct-open');document.querySelectorAll('.ct-faq-item.ct-open').forEach(function(i){i.classList.remove('ct-open');});if(!wasOpen)item.classList.add('ct-open');}\n(function(){function init(){var w=document.querySelector('.ct');if(!w)return;var e=w.parentElement;while(e&&e!==document.documentElement){e.style.setProperty('padding-left','0px','important');e.style.setProperty('padding-right','0px','important');e.style.setProperty('padding-top','0px','important');e.style.setProperty('overflow','visible','important');e.style.setProperty('max-width','none','important');e=e.parentElement;}['.post-header-wrap','.post-thumbnail-wrap'].forEach(function(s){var el=document.querySelector(s);if(el)el.style.setProperty('display','none','important');});document.body.style.setProperty('overflow-x','hidden','important');}document.readyState==='loading'?document.addEventListener('DOMContentLoaded',init):init();})();\n<\/script>\n\n\n<script type=\"application\/ld+json\">{\n \"@context\": \"https:\/\/schema.org\",\n \"@type\": \"FAQPage\",\n \"@id\": \"https:\/\/truhauz.com\/uae-corporate-tax-investment-property\/#faq\",\n \"url\": \"https:\/\/truhauz.com\/uae-corporate-tax-investment-property\/\",\n \"mainEntity\": [\n  {\n   \"@type\": \"Question\",\n   \"name\": \"Does UAE Corporate Tax apply to my Dubai rental income?\",\n   \"acceptedAnswer\": {\n    \"@type\": \"Answer\",\n    \"text\": \"Not in the ordinary case of an individual letting a Dubai apartment on a normal tenancy. UAE Corporate Tax applies to businesses and to individuals conducting business activities under a commercial licence, and the UAE Government\u2019s official platform lists real estate management, construction, development, agency and brokerage among the activities in scope. This guide is about property held inside a company that carries it at fair value, which is a different situation. Our Dubai property tax guide sets out the individual position with its sources.\"\n   }\n  },\n  {\n   \"@type\": \"Question\",\n   \"name\": \"What is Ministerial Decision No. 173 of 2025?\",\n   \"acceptedAnswer\": {\n    \"@type\": \"Answer\",\n    \"text\": \"Ministerial Decision No. 173 of 2025, published on 17 July 2025, sets out depreciation adjustments for investment properties held at fair value under the UAE Corporate Tax Law. It allows a taxable person who has elected the realisation basis under Article 20(3) of Federal Decree-Law No. 47 of 2022 to claim a deemed depreciation deduction on investment property carried at fair value, which such an owner would otherwise not be able to claim at all. It applies to tax periods beginning on or after 1 January 2025.\"\n   }\n  },\n  {\n   \"@type\": \"Question\",\n   \"name\": \"How much depreciation can be deducted under the 4% rule?\",\n   \"acceptedAnswer\": {\n    \"@type\": \"Answer\",\n    \"text\": \"The deduction is the lower of two amounts: 4 per cent of the original cost of the property, or the tax written down value at the beginning of the tax period. It is applied for each 12-month tax period and prorated for any shorter period during which the property is held. The base is the original cost, not the current fair value. Land is excluded and must be separated from the overall value of the property, so the deduction is calculated only on the portion attributable to the building.\"\n   }\n  },\n  {\n   \"@type\": \"Question\",\n   \"name\": \"Can the election be reversed later?\",\n   \"acceptedAnswer\": {\n    \"@type\": \"Answer\",\n    \"text\": \"No. Once made, the election is irrevocable and it applies to all qualifying investment properties held at fair value, not to a single chosen property. It is made in the tax return for the first tax period in which the property is held, the period in which it is first acquired, or the first tax period after exiting Small Business Relief. Missing that window forfeits the right permanently, which is why the decision has to be taken before the return is filed rather than after.\"\n   }\n  },\n  {\n   \"@type\": \"Question\",\n   \"name\": \"What happens to the depreciation when the property is sold?\",\n   \"acceptedAnswer\": {\n    \"@type\": \"Answer\",\n    \"text\": \"It is added back. On a realisation event the aggregate depreciation previously deducted under the election is added back to taxable income. Realisation events include a sale, derecognition, cessation of the business, a change of accounting policy from the fair value model to the cost model, and becoming an exempt person. Transfers within a tax group, and transfers falling under Articles 26 or 27 of the Corporate Tax Law, are excluded. The election is therefore a deferral of tax rather than a permanent relief, and its value depends on how long the property is held.\"\n   }\n  },\n  {\n   \"@type\": \"Question\",\n   \"name\": \"When is the UAE Corporate Tax return due?\",\n   \"acceptedAnswer\": {\n    \"@type\": \"Answer\",\n    \"text\": \"Under Article 53 of Federal Decree-Law No. 47 of 2022, a taxable person must file the tax return with the Federal Tax Authority no later than nine months from the end of the relevant tax period, and must settle the Corporate Tax payable within the same nine months. Applying that rule to a tax period running from 1 January to 31 December 2025 gives a filing date of 30 September 2026, though a company with a different financial year end will have a different date. Under Cabinet Decision No. 75 of 2023, failure to file in time attracts AED 500 for each month or part thereof for the first twelve months, and AED 1,000 for each month or part thereof from the thirteenth month.\"\n   }\n  }\n ]\n}<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>Ministerial Decision 173 of 2025 lets companies holding Dubai investment property at fair value claim a deemed 4% depreciation deduction. How it works, why it is irrevocable, and what the clawback costs on exit.<\/p>","protected":false},"author":12,"featured_media":39165,"comment_status":"open","ping_status":"0","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[5],"tags":[],"class_list":["post-39158","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dubai-real-estate-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.4 (Yoast SEO v28.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>UAE Corporate Tax on Investment Property: The 4% Rule<\/title>\n<meta name=\"description\" content=\"UAE corporate tax on investment property: how the 4% depreciation election works, who can make it, why it is irrevocable, and the deadline\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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