The key deciding factor when determining the tax status of your residential or commercial property income in the UAE, is whether or not you need to obtain a business / trade license for this activity.
If you do not need a trade license for your rental income, it does not fall within the corporation tax regime so you will not be subject to corporation tax.
Whereas, if you are required to obtain a trade license for the rental income/business, you will be subject to tax on their rental income. The exception to this is when your rental income has been paid to you via a company as a dividend or company distribution. This is because it is assumed that the company already suffered the Corporation Tax before paying it to you, as company itself is conducting the property trade, instead of you as an individual.
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