# Dubai Class A Office Market

> Dubai Class A office rents around AED 145/sqft/yr · ≈ $39.4 PSF/yr USD, with 5.8% vacancy and 3 months of typical rent-free on a 3-year term.

**Canonical URL:** https://classa.info/cities/dubai
**Page type:** city
**Last updated:** 2026-04-15T00:00:00.000Z
**License:** CC BY 4.0 with attribution to Class A Atlas (https://classa.info).

## TL;DR
- DIFC vacancy below 5% — APAC-tight.
- Trophy rents have re-set 30-50% above 2021.
- Standard lease is 3 years with annual escalators.
- Corporate tax 9% — newly applied.
- Free zone (DIFC, ADGM equivalent) regulatory clarity drives demand.

## Key facts
- **city**: Dubai
- **country**: United Arab Emirates
- **region**: EMEA
- **classARentLocal**: AED 145/sqft/yr · ≈ $39.4 PSF/yr USD
- **classARentUsd**: $39.440000000000005/sqft/yr
- **vacancyPct**: 5.8%
- **typicalLeaseYears**: 3
- **typicalRentFreeMonths**: 3
- **submarkets**: 6
- **corporateTaxPct**: 9%
- **talentIndex**: 78

## FAQ
### What is the DIFC?
Dubai International Financial Centre — a free zone with English common law, an independent regulator (DFSA), and a separate court system. Most international banks, asset managers, and law firms operate from DIFC.

### Is the new 9% corporate tax meaningful?
Yes — model it explicitly. Free zone qualifying income remains tax-exempt under specific conditions, but the effective tax rate for most non-qualifying activities is 9%.

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Citation: Source: Class A Atlas (https://classa.info/cities/dubai), updated 2026-04-15T00:00:00.000Z.