Applying Tourism Fee to Holiday Homes in the Emirate of Abu Dhabi

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With reference to the above subject, and based on Law
N o . ( 1 3 ) o f 2 0 0 6 r e g a r d i n g o v e r s i g h t o f h o t e l
establishments in the Emirate of Abu Dhabi and Law No.
(8) of 2018, establishing the Department of Culture and
Tourism - Abu Dhabi (DCT Abu Dhabi) with an overall
mandate to develop and elevate quality standards of the
tourism industry to achieve tourism development in the
Emirate of Abu Dhabi, and the Executive Council
Chairman Resolution No. (15) of 2016 regarding
Municipality Fees for residents in hotels in the Emirate of
Abu Dhabi and Resolution No. (94) of 2018 regarding
the executive regulations for controlling the revenues of
tourism and hotel establishments in the Emirate of Abu
Dhabi, based on Executive Council Resolution No. (1) of
2020 regarding the regulation and licensing of holiday
home activity in the Emirate of Abu Dhabi, for the
collection, disclosure and import of a 6% tourist fee,
please take note of the following:
ﺑﺷﺄﻥ 2006 ( ﻟﺳﻧﺔ13ﺑﺎﻹﺷﺎﺭﺓ ﺇﻟﻰ ﺍﻟﻣﻭﺿﻭﻉ ﺃﻋﻼﻩ، ﻭﺍﺳﺗﻧﺎﺩﺍ ً ﺇﻟﻰ ﺍﻟﻘﺎﻧﻭﻥ ﺭﻗﻡ )
2018 ( ﻟﺳﻧﺔ8ﺍﻟﺭﻗﺎﺑﺔ ﻋﻠﻰ ﺍﻟﻣﻧﺷﺂﺕ ﺍﻟﻔﻧﺩﻗﻳﺔ ﻓﻲ ﺇﻣﺎﺭﺓ ﺃﺑﻭﻅﺑﻲ ﻭﺍﻟﻘﺎﻧﻭﻥ ﺭﻗﻡ )
ﺑﺷﺄﻥ ﺇﻧﺷﺎء ﺩﺍﺋﺭﺓ ﺍﻟﺛﻘﺎﻓﺔ ﻭﺍﻟﺳﻳﺎﺣﺔ – ﺃﺑﻭﻅﺑﻲ، ﻭﻣﺎ ﻧﺹ ﻋﻠﻳﻪ ﺑﺷﺄﻥ ﺍﻟﻣﻬﺎﻡ
ﻭﺍﻻﺧﺗﺻﺎﺻﺎﺕ ﻟﺗﺣﻘﻳﻖ ﺍﻟﺗﻧﻣﻳﺔ ﺍﻟﺳﻳﺎﺣﻳﺔ ﻹﻣﺎﺭﺓ ﺃﺑﻭﻅﺑﻲ، ﻭﺫﻟﻙ ﻣﻥ ﺧﻼﻝ ﺍﻟﻘﻳﺎﻡ
ﺑﺷﺄﻥ 2018 ( ﻟﺳﻧﺔ94ﺑﺎﻟﻣﻬﺎﻡ ﺍﻟﻣﻭﻛﻠﺔ ﻟﻠﺩﺍﺋﺭﺓ؛ ﻭﻗﺭﺍﺭ ﺭﺋﻳﺱ ﺍﻟﺩﺍﺋﺭﺓ ﺭﻗﻡ )
ﺍﻟﻼﺋﺣﺔ ﺍﻟﺗﻧﻔﻳﺫﻳﺔ ﻟﻠﺭﻗﺎﺑﺔ ﻋﻠﻰ ﺇﻳﺭﺍﺩﺍﺕ ﺍﻟﻣﻧﺷﺂﺕ ﺍﻟﺳﻳﺎﺣﻳﺔ ﻭﺍﻟﻔﻧﺩﻗﻳﺔ ﻓﻲ ﺇﻣﺎﺭﺓ
ﺑﺷﺄﻥ ﺗﻧﻅﻳﻡ 2020 ( ﻟﺳﻧﺔ1ﺃﺑﻭﻅﺑﻲ؛ ﻭﺑﻧﺎء ً ﻋﻠﻰ ﻗﺭﺍﺭ ﺍﻟﻣﺟﻠﺱ ﺍﻟﺗﻧﻔﻳﺫﻱ ﺭﻗﻡ )
ﻭﺗﺭﺧﻳﺹ ﻧﺷﺎﻁ ﺑﻳﻭﺕ ﺍﻟﻌﻁﻼﺕ ﻓﻲ ﺇﻣﺎﺭﺓ ﺃﺑﻭﻅﺑﻲ، ﻳﺭﺟﻰ ﻣﺭﺍﻋﺎﺓ ﻣﺎ ﻳﻠﻲ:
1. A tourism fee of 6% will be applied to all units
operated by holiday home owners on the date of issuing
the tourism licence, which is included under the holiday
home licence.
% ﻋﻠﻰ ﺟﻣﻳﻊ ﺍﻟﻭﺣﺩﺍﺕ ﺍﻟﻣﺷﻐﻭﻟﺔ ﻣﻥ6 . ﺗﺳﺗﻭﻓﻲ ﺍﻟﺩﺍﺋﺭﺓ ﺍﻟﺭﺳﻡ ﺍﻟﺳﻳﺎﺣﻲ ﺑﻧﺳﺑﺔ1
ﻗﺑﻝ ﻣﺷﻐﻠﻲ ﺑﻳﻭﺕ ﺍﻟﻌﻁﻼﺕ ﺑﺗﺎﺭﻳﺦ ﺇﺻﺩﺍﺭ ﺍﻟﺭﺧﺻﺔ ﺍﻟﺳﻳﺎﺣﻳﺔ، ﻭﺍﻟﻣﻧﺩﺭﺟﺔ ﺗﺣﺕ
ﺭﺧﺻﺔ ﺑﻳﻭﺕ ﺍﻟﻌﻁﻼﺕ.
2. Holiday home operators are obligated to declare their
monthly revenues in the first 5 working days of the
following month, submit the financial reports supporting
them, and cooperate with the revenue auditors or those
designated by the Department to verify the accuracy of
the declarations and fees that have been paid for the
previous periods.
ﺃﻳﺎﻡ 5 . ﺍﻟﺗﺯﺍﻡ ﻣﺷﻐﻠﻲ ﺑﻳﻭﺕ ﺍﻟﻌﻁﻼﺕ ﺑﺎﻟﺗﺻﺭﻳﺢ ﻋﻥ ﺇﻳﺭﺍﺩﺍﺗﻬﺎ ﺍﻟﺷﻬﺭﻳﺔ ﻓﻲ ﺃﻭﻝ2
ﻋﻣﻝ ﻣﻥ ﺍﻟﺷﻬﺭ ﺍﻟﺗﺎﻟﻲ، ﻭﺗﻘﺩﻳﻡ ﺍﻟﺑﻳﺎﻧﺎﺕ ﺍﻟﻣﺎﻟﻳﺔ ﺍﻟﻣﺅﻳﺩﺓ ﻟﻬﺎ، ﻭﺍﻟﺗﻌﺎﻭﻥ ﻣﻊ ﻣﺩﻗﻘﻲ
ﺍﻹﻳﺭﺍﺩﺍﺕ ﺃﻭ ﺍﻟﻣﻛﻠﻔﻳﻥ ﻣﻥ ﻗﺑﻝ ﺍﻟﺩﺍﺋﺭﺓ ﻟﻠﺗﺣﻘﻖ ﻣﻥ ﺻﺣﺔ ﺍﻹﻗﺭﺍﺭﺍﺕ ﻭﺍﻟﺭﺳﻭﻡ ﺍﻟﺗﻲ
ﺗﻡ ﺳﺩﺍﺩﻫﺎ ﻋﻥ ﺍﻟﻔﺗﺭﺍﺕ ﺍﻟﺳﺎﺑﻘﺔ.
• Holiday homes operators are required to make monthly
payments for Tourism Fees owed to DCT Abu Dhabi no
later than the 15th day of the following month after they
fall due along with an approved and details report of
revenues for that month.
• ﻳﺟﺏ ﻋﻠﻰ ﻣﺷﻐﻠﻲ ﺑﻳﻭﺕ ﺍﻟﻌﻁﻼﺕ ﺃﻥ ﺗﻭﺭﺩ ﺷﻬﺭﻳﺎ ً ﻣﺎ ﺗﺳﺗﻭﻓﻳﻪ ﻣﻥ ﺭﺳﻭﻡ ﻟﺻﺎﻟﺢ
ﺍﻟﺩﺍﺋﺭﺓ، ﻭﺫﻟﻙ ﺧﻼﻝ ﻣﺩﺓ ﻻ ﺗﺗﺟﺎﻭﺯ ﺧﻣﺳﺔ ﻋﺷﺭ ﻳﻭﻣﺎ ً ﻣﻥ ﺍﻟﺷﻬﺭ ﺍﻟﺗﺎﻟﻲ ﻟﺷﻬﺭ
ﺍﻻﺳﺗﺣﻘﺎﻕ، ﻣﺻﺣﻭﺑﺔ ﺑﺗﻘﺭﻳﺭ ﺗﻔﺻﻳﻠﻲ ﻣﻌﺗﻣﺩ ﻋﻥ ﺇﻳﺭﺍﺩﺍﺕ ﺫﻟﻙ ﺍﻟﺷﻬﺭ.
• The adoption of the payment period on the basis of the
date of collecting the Tourism Fees in the bank account
for DCT Abu Dhabi during the period not to exceed 15th
days of the month following the month of entitlement.
• ﺍﻋﺗﻣﺎﺩ ﻓﺗﺭﺓ ﺍﻟﺗﻭﺭﻳﺩ ﻋﻠﻰ ﺃﺳﺎﺱ ﺗﺎﺭﻳﺦ ﺍﻟﺗﺣﺻﻳﻝ ﺍﻟﻔﻌﻠﻲ ﻟﻘﻳﻣﺔ ﺍﻟﺭﺳﻡ ﺍﻟﺳﻳﺎﺣﻲ ﻓﻲ
ﺍﻟﺣﺳﺎﺏ ﺍﻟﺑﻧﻛﻲ ﺍﻟﻣﺧﺻﺹ ﻟﻠﺩﺍﺋﺭﺓ ﺧﻼﻝ ﻣﺩﺓ ﻻ ﺗﺗﺟﺎﻭﺯ ﺧﻣﺳﺔ ﻋﺷﺭ ﻳﻭﻣﺎ ً ﻣﻥ
ﺍﻟﺷﻬﺭ ﺍﻟﺗﺎﻟﻲ ﻟﺷﻬﺭ ﺍﻻﺳﺗﺣﻘﺎﻕ، ﺳﻭﺍء ﺗﻡ ﺗﺳﺩﻳﺩ ﻗﻳﻣﺔ ﺍﻟﺭﺳﻡ ﺍﻟﺳﻳﺎﺣﻲ ﺑﻣﻭﺟﺏ ﺷﻳﻙ
ﺃﻭ ﺇﻳﺩﺍﻉ ﻧﻘﺩﻱ ﺃﻭ ﺗﺣﻭﻳﻝ ﻣﺻﺭﻓﻲ ﺃﻭ ﺑﻁﺎﻗﺔ ﺍﻟﺩﺭﻫﻡ ﺍﻹﻟﻛﺗﺭﻭﻧﻲ ﺃﻭ ﺑﻁﺎﻗﺔ ﺍﻻﺋﺗﻣﺎﻥ.
28/03/2022
Holiday Homes Operators ﺍﻟﻣﺣﺗﺭﻣﻭﻥ ﺍﻟﺳﺎﺩﺓ/ ﻣﺷﻐﻠﻲ ﺑﻳﻭﺕ ﺍﻟﻌﻁﻼﺕ
Circular No. 7/2022 7/2022 ﺗﻌﻣﻳﻡ ﺭﻗﻡ
Subject: Applying Tourism Fee to holiday homes in the
Emirate of Abu Dhabi
ﺍﺳﺗﻳﻔﺎء ﺍﻟﺭﺳﻡ ﺍﻟﺳﻳﺎﺣﻲ ﻋﻠﻰ ﻧﺷﺎﻁ ﺑﻳﻭﺕ ﺍﻟﻌﻁﻼﺕ ﻓﻲ ﺇﻣﺎﺭﺓ ﺃﺑﻭﻅﺑﻲ ﺍﻟﻣـﻭﺿﻭﻉ:
Greetings, ﺗﺣﻳﺔ ﻁﻳﺑﺔ ﻭﺑﻌﺩ،
Circular No. 7/2022 1 of 2
P.O.Box 94000, Abu Dhabi, United Arab Emirates dctabudhabi.ae ، ﺃﺑﻭﻅﺑﻲ، ﺍﻹﻣﺎﺭﺍﺕ ﺍﻟﻌﺭﺑﻳﺔ ﺍﻟﻣﺗﺣﺩﺓ94000ﺹ.ﺏ.
t. +971 2 4440444 f. +971 2 4440400 Visitabudhabi.ae +971 2 4440400ﻓﺎﻛﺱ. +971 2 4440444 ﻫﺎﺗﻑ.

• If the 15th of the month is a weekend day or an official
holiday, then the Entity shall pay the Tourism Fees to
DCT Abu Dhabi before the weekend/holiday. Otherwise
a delay penalty will be applied accordingly, whether it is
paid by cheque, in cash, by bank transfer, electronic
dirham card, or credit card.
• ﺇﺫﺍ ﺻﺎﺩﻑ ﻳﻭﻡ ﺍﻟﺧﺎﻣﺱ ﻋﺷﺭ ﻳﻭﻡ ﻋﻁﻠﺔ ﺃﺳﺑﻭﻋﻳﺔ ﺃﻭ ﺇﺟﺎﺯﺓ ﺭﺳﻣﻳﺔ ﻓﻳﻠﺗﺯﻡ
ﻣﺷﻐﻠﻲ ﺑﻳﻭﺕ ﺍﻟﻌﻁﻼﺕ ﺑﺗﻭﺭﻳﺩ ﺍﻟﺭﺳﻭﻡ ﻟﺩﺍﺋﺭﺓ ﺍﻟﺛﻘﺎﻓﺔ ﻭﺍﻟﺳﻳﺎﺣﺔ - ﺃﺑﻭﻅﺑﻲ ﻗﺑﻝ
ﻣﻭﻋﺩ ﺍﻟﻌﻁﻠﺔ/ﺍﻹﺟﺎﺯﺓ ﺗﻔﺎﺩﻳﺎ ً ﻟﺗﻁﺑﻳﻖ ﻏﺭﺍﻣﺔ ﺍﻟﺗﺄﺧﻳﺭ ﺍﻟﻣﻘﺭﺭﺓ ﺑﻣﻭﺟﺏ ﺍﻟﺗﺷﺭﻳﻌﺎﺕ
ﺍﻟﻧﺎﻓﺫﺓ.
3. Payment methods supported by DCT Abu Dhabi:
• Tourism Fees should be paid by check, cash deposit,
bank transfer or credit card.
Bank Name: Abu Dhabi Commercial Bank
Account Name: Department of Culture and Tourism
Account Number: 10179268020001
IBAN: AE22 0030 0101 7926 8020 001
Swift Code: ADCBAEAA
. ﻭﺳﺎﺋﻝ ﺍﻟﺩﻓﻊ ﺍﻟﻣﺩﻋﻭﻣﺔ ﻣﻥ ﻗﺑﻝ ﺩﺍﺋﺭﺓ ﺍﻟﺛﻘﺎﻓﺔ ﻭﺍﻟﺳﻳﺎﺣﺔ -ﺃﺑﻭﻅﺑﻲ:3
• ﻳﺗﻡ ﺗﺳﺩﻳﺩ ﻗﻳﻣﺔ ﺍﻟﺭﺳﻡ ﺍﻟﺳﻳﺎﺣﻲ ﺑﻣﻭﺟﺏ ﺷﻳﻙ ﺃﻭ ﺇﻳﺩﺍﻉ ﻧﻘﺩﻱ ﺃﻭ ﺗﺣﻭﻳﻝ ﻣﺻﺭﻓﻲ
ﺃﻭ ﺑﻁﺎﻗﺔ ﺍﺋﺗﻣﺎﻥ.
ﺍﺳﻡ ﺍﻟﺑﻧﻙ: ﺑﻧﻙ ﺃﺑﻭﻅﺑﻲ ﺍﻟﺗﺟﺎﺭﻱ
ﺍﺳﻡ ﺍﻟﺣﺳﺎﺏ: ﺩﺍﺋﺭﺓ ﺍﻟﺛﻘﺎﻓﺔ ﻭﺍﻟﺳﻳﺎﺣﺔ
10179268020001 ﺭﻗﻡ ﺍﻟﺣﺳﺎﺏ :
:IBAN ﺭﻗﻡ
AE22 0030 0101 7926 8020 001
Swift Code: ADCBAEAA
Please note that DCT Abu Dhabi's auditors will verify
compliance with these instructions.
ﻳﺭﺟﻰ ﺍﻟﻌﻠﻡ ﺑﺄﻧﻪ ﺳﻳﺗﻡ ﺍﻟﺗﺩﻗﻳﻖ ﻋﻠﻰ ﺇﻳﺭﺍﺩﺍﺕ ﺑﻳﻭﺕ ﺍﻟﻌﻁﻼﺕ ﻣﻥ ﻗﺑﻝ ﻣﺩﻗﻘﻲ ﺩﺍﺋﺭﺓ
ﺍﻟﺛﻘﺎﻓﺔ ﻭﺍﻟﺳﻳﺎﺣﺔ - ﺃﺑﻭﻅﺑﻲ ﻟﻠﺗﺣﻘﻖ ﻣﻥ ﺍﻻﻟﺗﺯﺍﻡ ﺑﻬﺫﻩ ﺍﻟﺗﻌﻠﻳﻣﺎﺕ.
We hope that you will abide with the above-mentioned to
avoid the penalty procedures and fines that will be taken
in relation to any violators.
ﺁﻣﻠﻳﻥ ﻣﻧﻛﻡ ﺍﻻﻟﺗﺯﺍﻡ ﺑﻣﺎ ﺗﻣﺕ ﺍﻹﺷﺎﺭﺓ ﺇﻟﻳﻪ ﺗﻔﺎﺩﻳﺎ ً ﻟﻺﺟﺭﺍءﺍﺕ ﺍﻟﻘﺎﻧﻭﻧﻳﺔ ﺍﻟﺗﻲ ﺳﺗﺗﺧﺫ
ﺑﺷﺄﻥ ﺍﻟﻣﺧﺎﻟﻔﻳﻥ ﻭﻓﻖ ﺍﻟﺗﺷﺭﻳﻌﺎﺕ ﺍﻟﻧﺎﻓﺫﺓ.
For further inquiries kindly contact:
Mr. Mustafa Ibrahim Abdulla - Accountant on land line
025995324 or via e-mail MAbdulla@dctabudhabi.ae .
Mr. Ahmed Ghanem Alseiari –Senior Accountant on land
line 025995347 or via e-mail Aseiari@dctabudhabi.ae .
ﻟﻠﻣﺯﻳﺩ ﻣﻥ ﺍﻻﺳﺗﻔﺳﺎﺭﺍﺕ ﻳﻣﻛﻧﻛﻡ ﺍﻟﺗﻭﺍﺻﻝ ﻣﻊ:
ﺇﻳﺭﺍﺩﺍﺕ ﻋﻠﻰ ﻫﺎﺗﻑ ﺭﻗﻡ ﺍﻟﺳﻳﺩ/ ﻣﺻﻁﻔﻰ ﺍﺑﺭﺍﻫﻳﻡ ﻋﺑﺩﷲ - ﻣﺣﺎﺳﺏ
ﺍ ﻹ ﻟ ﻛ ﺗ ﺭ ﻭ ﻧ ﻲ ﺍ ﻟ ﺑ ﺭ ﻳ ﺩ ﻋ ﺑ ﺭ ﺃ ﻭ 025995324
. MAbdulla@dctabudhabi.ae
ﻫﺎﺗﻑ ﺭﻗﻡ ﻋﻠﻰ ﺍﻟﺳﻳﺩ / ﺃﺣﻣﺩ ﻏﺎﻧﻡ ﺍﻟﺻﻳﻌﺭﻱ – ﻣﺣﺎﺳﺏ ﺇﻳﺭﺍﺩﺍﺕ ﺭﺋﻳﺳﻲ
ﺍ ﻹ ﻟ ﻛ ﺗ ﺭ ﻭ ﻧ ﻲ ﺍ ﻟ ﺑ ﺭ ﻳ ﺩ ﻋ ﺑ ﺭ ﺃ ﻭ 025995347
. Aseiari@dctabudhabi.ae
Thank you for your cooperation. ﺷﺎﻛﺭﻳﻥ ﻟﻛﻡ ﺣﺳﻥ ﺗﻌﺎﻭﻧﻛﻡ،
Kind Regards. ﻭﺗﻔﺿﻠﻭﺍ ﺑﻘﺑﻭﻝ ﻓﺎﺋﻖ ﺍﻻﺣﺗﺭﺍﻡ ﻭﺍﻟﺗﻘﺩﻳﺭ.
The Department of Culture and Tourism - Abu Dhabi ﺩﺍﺋﺭﺓ ﺍﻟﺛﻘﺎﻓﺔ ﻭﺍﻟﺳﻳﺎﺣﺔ - ﺃﺑﻭﻅﺑﻲ
Circular No. 7/2022 2 of 2
P.O.Box 94000, Abu Dhabi, United Arab Emirates dctabudhabi.ae ، ﺃﺑﻭﻅﺑﻲ، ﺍﻹﻣﺎﺭﺍﺕ ﺍﻟﻌﺭﺑﻳﺔ ﺍﻟﻣﺗﺣﺩﺓ94000ﺹ.ﺏ.
t. +971 2 4440444 f. +971 2 4440400 Visitabudhabi.ae +971 2 4440400ﻓﺎﻛﺱ. +971 2 4440444 ﻫﺎﺗﻑ.