We’ve put together this article to help hosts on Airbnb become familiar with requirements and responsibilities, and to provide a general overview of different laws, regulations, and best practices that may affect Hosts across Abu Dhabi. You’re required to follow our guidelines, like our Hosting Standards, and to make sure that you follow the laws and other rules that apply to your specific circumstances and locale.
We recommend that you do your own research as this article isn’t comprehensive and doesn’t constitute legal or tax advice. Also, as we don’t update this article in real time, please check each source and make sure that the information provided hasn’t recently changed.
Global information about Airbnb’s enhanced cleaning protocol can be found in general info about hosting places to stay.
Tax is a complex topic. Your own tax obligations will vary based on your particular circumstances, so we recommend that you research your obligations or consult a tax professional to get more specific information.
The money you earn as a Host on Airbnb may be subject to VAT.
A UAE business or a national person may be required to charge VAT on their services if they exceed the mandatory VAT registration threshold of AED375,000. There is also a voluntary registration threshold of AED187,500. No registration threshold applies to non-resident businesses making supplies on which the UAE VAT is required to be charged.
Please refer to the Federal Tax Authority to find out more information on VAT registration and compliance.
A circular (No. 7/2022) was issued by DCT on 28/03/2022 (link here) states that all hosts must:
DCT may enforce these obligations and audit hosts to verify the accuracy of the declarations, collection and remittance of the Tourism Fee. We encourage you to review the circular for more information and for the details of all obligations imposed by it.
Local Tax Authorities may request Airbnb to provide specific data in respect of certain taxpayers. Airbnb is legally required to provide a limited amount of data about transactions that take place on the Airbnb platform to Local Tax Authorities upon request.
Holiday Homes in Abu Dhabi are regulated under Resolution No. (3) of 2020, alongside relevant circulars issued by the Department of Culture and Tourism – Abu Dhabi (DCT Abu Dhabi). In October 2025, DCT issued Circular No. 8/2025, which introduces strengthened compliance obligations for Holiday Home listings. You can find more information about the basic requirements for operating a holiday home unit in the Guide to the Policies, Standards and Licensing Requirements that DCT Abu Dhabi has published on its website.
Other types of short term rental accommodations (ex: hotels, hotel apartments) might also be subjected to different regulations in Abu Dhabi, so please check the official website of DCT Abu Dhabi to know more about the classification, licensing regime and specific requirements.
Below is a summary of the updated framework and what Hosts and platforms must do to remain compliant.
All Holiday Home units must obtain a valid licence to be listed on any online platform. No property may appear on Airbnb unless it holds an active DCT-issued licence.
DCT requires online platforms, including Airbnb, to provide a mandatory field for entering the unit’s permit number. You are responsible for ensuring this permit number is accurate and up to date. The permit number will be displayed publicly on your listing.
Once your unit is licensed, please add your DCT Permit Number to your Airbnb listing:
This step is required for all new and existing listings. Non-compliant listings will no longer be allowed to remain on the Airbnb platform.
Private Rooms and Shared Rooms in residential properties are not permitted in Abu Dhabi. Only entire units may be licensed and listed as Holiday Homes.
Any Host or operator may submit a grievance to DCT regarding decisions or measures taken against them.
The decision is final and binding.
As a Host, you need to understand and abide by other contracts or rules that bind you, including leases, co-op rules, or other procedures established by tenant organizations. You should be able to find out more by contacting your housing authority (such as a community council) or landlord. Your lease (or other contract) might also have specific details.
We are committed to working with local officials to help them understand how Airbnb benefits our community. Where needed, we will continue to advocate for changes that will allow individuals to rent out their own homes.