General Properties and Leasing Customer Care Value Added Tax(VAT) eServices

Property VAT in Dubai FAQs

wasl Tax Registration Number is 100314979400003  the official registration certificate will be available at the following link

(Registration Certificate)

We suggest you visit Federal Tax Authority website Federal Tax Authority website

(http://www.tax.gov.ae/index.aspx) for more information. Detailed FAQ’s can be accessed at following link (https://www.mof.gov.ae/En/budget/Pages/VATQuestions.aspx)

As per currently available information, VAT is not applicable on security deposit and violation penalties. 

While VAT is not charged on rent for Residential customers (individuals), VAT is applicable for various other services, some of which are mentioned below.

New Lease Commission, Renewal Fees, Cheque Replacement fees, Contract Transfer Fees, NOC’s, Additional Parking Fees etc.: 5%

Yes, VAT is applicable for the remainder of the non-Residential contract starting from 1st Jan 2018 and beyond. Customers will be later notified about the VAT due amount for existing contracts valid beyond 1st Jan 2018 and later.

All Business customers of wasl who are entitled to recover their input VAT must officially submit their VAT registration details including Tax Registration Number (TRN) with supporting evidence to wasl by submitting through Email to the following address in order to receive a full VAT Invoice in 2018.VAT@wasl.ae

Send us the copy of the Certificate of Registration for VAT as an attachment to the above email and INCLUDE wasl properties Lease Contract #, Building #, Unit # and TRN (Tax Registration Number) # in the SUBJECT line of Email.

VAT will apply on our services as follows.

  • Sale and rent of commercial buildings (not residential buildings): 5%
  • First sale/rent of residential building after completion of construction or conversion: 0%
  • First sale of charitable building: 0%
  • Sale/rent of residential buildings subsequent to first supply: Exempt
  • Hotels, motels and serviced accommodation: 5%
  • Other Services (New Lease Commission, Renewal Fees, Cheque Replacement fees, Transfer Fees, NOC’s, Additional Parking Fees etc.): 5%

VAT is an indirect tax that is applied upon the consumption of goods and services, and is levied by VAT registered businesses that supply goods and services to their customers (both businesses and individuals). It is levied at every stage of the supply process and different businesses collect it in order to pay it to the government. For details please follow the link below:

(https://www.mof.gov.ae/En/lawsAndPolitics/govLaws/Pages/default.aspx)

Businesses have to register themselves as per the criteria laid down by the Federal Tax Authority. It is mandatory for businesses to register themselves if their annual turnover exceeds AED 375,000 and this threshold has been exceeded in the last 12 months.