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%.

Quick reference: Dubai Class A rent is AED 145/sqft/yr · ≈ $39.4 PSF/yr USD ($39 USD), typical term 3 years, 3 months free.

Class A rent: AED 145/sqft/yr · ≈ $39.4 PSF/yr USD.
Typical term: 3 years.
Typical rent-free: 3 months.
Vacancy: 5.8%.

Dubai Class A office: frequently asked questions

Quick reference: Dubai Class A rent is AED 145/sqft/yr · ≈ $39.4 PSF/yr USD ($39 USD), typical term 3 years, 3 months free.

TL;DR

Class A rent: AED 145/sqft/yr · ≈ $39.4 PSF/yr USD.
Typical term: 3 years.
Typical rent-free: 3 months.
Vacancy: 5.8%.

Quick reference

Use this page as the fast-answer reference for Dubai. Deep coverage lives on the city page, the topic pages, and the comparison views.

Key facts

city	Dubai
country	United Arab Emirates
region	EMEA
classARentLocal	AED 145/sqft/yr · ≈ $39.4 PSF/yr USD
classARentUsd	$39/sqft/yr
vacancy	5.8%
typicalLeaseYears	3
typicalRentFreeMonths	3
submarkets	6
primeYieldPct	7.5%

Frequently asked questions

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%.

Editorial provenance

Reviewed by Samuel Okafor — EMEA contributing editor. Last updated 2026-04-15. See our methodology and editorial standards.

Primary sources for this page

CBRE Marketview reports — CBRE
JLL Office Insight — JLL
Cushman & Wakefield Marketbeat — Cushman & Wakefield
Savills World Research — Savills
Colliers Global Office Outlook — Colliers

Full sources index · Submit a correction