A short, investor-focused summary of Dubai/UAE policy and regulatory items that can influence rentals, off-plan buyer protections, service charges, and property-holding structures.
1) Rental compliance: DLD launches a new Ejari awareness campaign
What’s new: Dubai Land Department rolled out a public campaign to strengthen awareness of lease registration, renewals, rent-increase rules, and correct non-renewal steps.
Why it matters: Not a new law, but a clear signal of higher compliance expectations in the rental market.
Investor / landlord move: Audit your portfolio for clean Ejari records (tenant details, contract terms, renewal timing) and keep notices documented.
2) Service charges: Palm Jumeirah receives the first 3-year fixed service-fee approval
What’s new: DLD approved a mechanism allowing jointly owned property managers to submit a 3-year service-fee budget for approval through Mollak (with the option to remain on annual budgeting).
Why it matters: More predictable service charges improve ROI modelling in a prime community where service fees are a key cost driver.
Investor move: When underwriting Palm assets, update assumptions using approved multi-year budgets where applicable (reduced fee-forecast risk).
3) Off-plan buyer protection: DLD issues an Escrow Accounts compliance circular (Law No. 8 of 2007)
What’s new: DLD published a compliance circular focused on real estate development escrow accounts.
Why it matters: Circulars like this usually indicate stronger enforcement attention around escrow discipline and payment routing.
Investor move: For off-plan purchases, verify escrow account details, payment routing, developer registration, and project status before transferring funds.
4) UAE Tax: amendments to the Tax Procedures Law effective 1 January 2026
What’s new: The Ministry of Finance confirmed amendments effective from 1 January 2026, including changes affecting how and when credit balances/refunds can be requested.
Why it matters: This matters most for investors using company structures or operating property-related services subject to UAE tax procedures.
Investor move: Ask your accountant to re-check 2026 compliance timelines (filing, documentation and refund/credit windows).
5) Corporate Tax technical item: investment property held at fair value — depreciation adjustment
What’s new: A Ministry of Finance decision addresses depreciation adjustments for investment properties held at fair value for Corporate Tax purposes.
Why it matters: This mainly affects corporate property holders using fair value accounting (impacting taxable profit calculations).
Investor move: If you buy through a company and use fair value accounting, confirm with your tax advisor how this affects taxable profit and any relevant elections.
Optional watch list item (direction of travel)
DLD’s regulated push on real estate tokenization is continuing. Even if you do not invest this way, it signals where future compliance standards are moving (platform regulation, KYC/AML alignment, and registry integration).
References
Dubai Land Department — Ejari rental market awareness campaign — 06 Jan 2026.
Dubai Land Department — Approval of first 3-year fixed service fees for Palm Jumeirah master community — 10 Dec 2025.
Dubai Land Department — Circular on compliance with Law No. 8 of 2007 (Real Estate Development Escrow Accounts) — 08 Jan 2026.
UAE Ministry of Finance — Amendments to the Tax Procedures Law effective 01 Jan 2026 — announcement dated 29 Nov 2025.
UAE Ministry of Finance — Ministerial Decision No. 173 of 2025 on depreciation adjustments for investment properties held at fair value.