Dubai Holiday Home Tourism Dirham: Rates and Who Pays

Use the property’s classification

The rates are set out in Executive Council Resolution No. (2) of 2014, Schedule (1). Resolution No. (10) of 2014 introduced the consecutive-night limit. Confirm the applicable classification and current DET calculation rules for the booking.

Collection and owner statements

The establishment collects the levy and accounts for it to the tourism authority. It should appear clearly in the guest invoice and booking records. Ask your operator how it is shown in gross receipts, remittances and the owner statement so it is not mistaken for rental earnings.

A guest levy does not establish how every management contract presents the owner’s payout. Review the actual agreement and statement rather than assuming a headline booking total is net income.

Compare the total guest price

When assessing comparable listings, check the complete guest price, including cleaning, platform charges and the Tourism Dirham where applicable. Compare like-for-like dates, room counts and stay lengths.

For your own projection, separate accommodation revenue from amounts collected for others. Then account for management commission, utilities and other property costs.

Reviewed 23 September 2026. General guidance; confirm current requirements and your property’s contractual position before acting.