Extension of Exemption from Tourism Fees, Municipality Fees and Municipality Room Fees on Hotel Establishments in the Emirate of Abu Dhabi

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29/03/2021
Messrs. Hotel Establishments’ General Managers ﺍﻟﺳﺎﺩﺓ/ ﻣﺩﺭﺍء ﺍﻟﻣﻧﺷﺂﺕ ﺍﻟﻔﻧﺩﻗﻳﺔ ﺍﻟﻣﺣﺗﺭﻣﻳﻥ
Circular No. 12/2021 12/2021 ﺗﻌﻣﻳﻡ ﺭﻗﻡ
Subject: Extension Exemption from tourism fees,
Municipality fees and municipality room fees on Hotel
Establishments in the Emirate of Abu Dhabi
ﺗﻣﺩﻳﺩ ﺍﻹﻋﻔﺎء ﻣﻥ ﺍﻟﺭﺳﻭﻡ ﺍﻟﺳﻳﺎﺣﻳﺔ ﻭﺭﺳﻭﻡ ﺍﻟﺑﻠﺩﻳﺔ ﻋﻠﻰ ﺍﻟﻣﻧﺷﺂﺕ ﺍﻟﻣـﻭﺿﻭﻉ:
ﻭﺍﻟﻐﺭﻑ ﺍﻟﻔﻧﺩﻗﻳﺔ ﻓﻲ ﺇﻣﺎﺭﺓ ﺃﺑﻭﻅﺑﻲ
Greetings, ﺗﺣﻳﺔ ﻁﻳﺑﺔ ﻭﺑﻌﺩ،
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;
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
2016 ( ﻟﺳﻧﺔ15ﺑﺎﻟﻣﻬﺎﻡ ﺍﻟﻣﻭﻛﻠﺔ ﻟﻠﺩﺍﺋﺭﺓ؛ ﻭﻗﺭﺍﺭ ﺭﺋﻳﺱ ﺍﻟﻣﺟﻠﺱ ﺍﻟﺗﻧﻔﻳﺫﻱ ﺭﻗﻡ )
ﺑﺷﺄﻥ ﺍﻟﺭﺳﻭﻡ ﺍﻟﺑﻠﺩﻳﺔ ﻋﻠﻰ ﺍﻹﻗﺎﻣﺔ ﻓﻲ ﻓﻧﺎﺩﻕ ﺇﻣﺎﺭﺓ ﺃﺑﻭﻅﺑﻲ، ﻭﻗﺭﺍﺭ ﺭﺋﻳﺱ ﺍﻟﺩﺍﺋﺭﺓ
ﺑﺷﺄﻥ ﺍﻟﻼﺋﺣﺔ ﺍﻟﺗﻧﻔﻳﺫﻳﺔ ﻟﻠﺭﻗﺎﺑﺔ ﻋﻠﻰ ﺇﻳﺭﺍﺩﺍﺕ ﺍﻟﻣﻧﺷﺂﺕ 2018 ( ﻟﺳﻧﺔ94ﺭﻗﻡ )
ﺍﻟﺳﻳﺎﺣﻳﺔ ﻭﺍﻟﻔﻧﺩﻗﻳﺔ ﻓﻲ ﺇﻣﺎﺭﺓ ﺃﺑﻭﻅﺑﻲ؛
And based on the directives of the Executive Council
within the Abu Dhabi Economic Incentive Package and
resolution No. 33 of 2021, for further stimulation to the
investment environment in the Emirate of Abu Dhabi,
and pursuant to circular no 42020/0 issued by DCT on
May 10, 2020, it was decided to extend the exemption
of sales of hotel establishments from tourism and
municipality fees, according to the following:
ﻭﺑﻧﺎء ً ﻋﻠﻰ ﺗﻭﺟﻳﻬﺎﺕ ﺍﻟﻣﺟﻠﺱ ﺍﻟﺗﻧﻔﻳﺫﻱ ﺿﻣﻥ ﺣﺯﻣﺔ ﺍﻟﺣﻭﺍﻓﺯ ﺍﻻﻗﺗﺻﺎﺩﻳﺔ ﻹﻣﺎﺭﺓ
، ﻭﻟﻣﺯﻳﺩ ﻣﻥ ﺍﻟﺗﺣﻔﻳﺯ ﻟﺑﻳﺋﺔ ﺍﻻﺳﺗﺛﻣﺎﺭ ﻓﻲ2021 ﻟﺳﻧﺔ 33 ﺃﺑﻭﻅﺑﻲ ﻭﺍﻟﻘﺭﺍﺭ ﺭﻗﻡ
ﺍﻟﺻﺎﺩﺭ ﻣﻥ ﺍﻟﺩﺍﺋﺭﺓ ﺑﺗﺎﺭﻳﺦ40/ 2020 ﺇﻣﺎﺭﺓ ﺃﺑﻭﻅﺑﻲ ، ﻭﻋﻁﻔﺎ ً ﻋﻠﻰ ﺍﻟﺗﻌﻣﻳﻡ ﺭﻗﻡ
ﺗﻘﺭﺭ ﺗﻣﺩﻳﺩ ﺇﻋﻔﺎء ﻣﺑﻳﻌﺎﺕ ﺍﻟﻣﻧﺷﺂﺕ ﺍﻟﻔﻧﺩﻗﻳﺔ ﻣﻥ ﺍﻟﺭﺳﻭﻡ ﺍﻟﺳﻳﺎﺣﻳﺔ 2020 ﻣﺎﻳﻭ 10
ﻭﺭﺳﻭﻡ ﺍﻟﺑﻠﺩﻳﺔ ﻭﻓﻖ ﻣﺎ ﻳﻠﻲ:
1. Exempting Hotel Establishments from tourism fees,
municipality fees and municipality room fees.
. ﺇﻋﻔﺎء ﺍﻟﻣﻧﺷﺂﺕ ﺍﻟﻔﻧﺩﻗﻳﺔ ﻣﻥ ﺍﻟﺭﺳﻡ ﺍﻟﺳﻳﺎﺣﻲ ﻭﺭﺳﻡ ﺍﻟﺑﻠﺩﻳﺔ ﻭﺭﺳﻡ ﺍﻟﺑﻠﺩﻳﺔ ﻟﻠﻐﺭﻑ.1
2. The Hotel Establishments should be committed to
declare their monthly revenues in the first 5 working days
of the following month, and to provide financial data
supporting them, and to cooperate with the revenue
auditors or those assigned by DCT Abu Dhabi to verify
the validity of the declarations and fees paid for the
previous periods.
ﺃﻳﺎﻡ ﻋﻣﻝ 5 . ﺗﻠﺗﺯﻡ ﺍﻟﻣﻧﺷﺂﺕ ﺍﻟﻔﻧﺩﻗﻳﺔ ﺑﺎﻟﺗﺻﺭﻳﺢ ﻋﻥ ﺇﻳﺭﺍﺩﺍﺗﻬﺎ ﺍﻟﺷﻬﺭﻳﺔ ﻓﻰ ﺃﻭﻝ2
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.
3. The application of the aforementioned exemption of
fees would start from 01/01/2021 to 30/06/2021.
01/01/2021 . ﻳﺑﺩﺃ ﺗﻁﺑﻳﻖ ﺍﻹﻋﻔﺎء ﻋﻠﻰ ﺍﻟﺭﺳﻭﻡ ﺍﻟﻣﺫﻛﻭﺭﺓ ﺃﻋﻼﻩ ﺍﻋﺗﺑﺎﺭﺍ ً ﻣﻥ3
.2021/6/30 ﻭﺣﺗﻰ
4. In order to support the tourism and entertainment
sector, in case of any fees collection from customers
after January 1st, 2021 until the date of this circular,
. ﻣﻥ ﺃﺟﻝ ﺩﻋﻡ ﻗﻁﺎﻉ ﺍﻟﺳﻳﺎﺣﺔ ﻭﺍﻟﺗﺭﻓﻳﻪ ﻗﺭﺭﺕ ﺍﻟﺩﺍﺋﺭﺓ ﻓﻲ ﺣﺎﻝ ﺗﺣﺻﻳﻝ ﺃﻱ ﻣﻥ4
ﻭﺣﺗﻰ ﺗﺎﺭﻳﺦ ﻫﺫﺍ 2021 ﻳﻧﺎﻳﺭ 1 ﺍﻟﺭﺳﻭﻡ ﺍﻟﻣﺫﻛﻭﺭﺓ ﺃﻋﻼﻩ ﻣﻥ ﺍﻟﻌﻣﻼء ﻓﻳﻣﺎ ﺑﻌﺩ
ﺍﻟﺗﻌﻣﻳﻡ،
Circular No. 12/2021 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.

a. In case the hotel establishment pays these fees to
DCT Abu Dhabi, the latter will return them to the hotel
establishment, provided that there are no dues from the
hotel establishment before January 1, 2021.
b. In the event that the hotel establishment does not pay
these fees to DCT Abu Dhabi, the hotel establishment
may consider them as revenue to support the tourism
and entertainment sector.
. ﻓﻲ ﺣﺎﻝ ﺳﺩﺍﺩ ﺍﻟﻣﻧﺷﺄﺓ ﺍﻟﻔﻧﺩﻗﻳﺔ ﻟﻬﺫﻩ ﺍﻟﺭﺳﻭﻡ ﻟﻠﺩﺍﺋﺭﺓ، ﺳﺗﻘﻭﻡ ﺍﻟﺩﺍﺋﺭﺓ ﺑﺈﺭﺟﺎﻋﻬﺎﺃ
.2021 ﻳﻧﺎﻳﺭ 1 ﻟﻠﻣﻧﺷﺄﺓ ﺑﺷﺭﻁ ﻋﺩﻡ ﻭﺟﻭﺩ ﻣﺳﺗﺣﻘﺎﺕ ﻋﻠﻰ ﺍﻟﻣﻧﺷﺄﺓ ﺍﻟﻔﻧﺩﻗﻳﺔ ﻗﺑﻝ
. ﻓﻲ ﺣﺎﻝ ﻋﺩﻡ ﺳﺩﺍﺩ ﺍﻟﻣﻧﺷﺄﺓ ﺍﻟﻔﻧﺩﻗﻳﺔ ﻟﻬﺫﻩ ﺍﻟﺭﺳﻭﻡ ﻟﻠﺩﺍﺋﺭﺓ، ﻳﺟﻭﺯ ﻟﻠﻣﻧﺷﺄﺓ ﺍﻟﻔﻧﺩﻗﻳﺔﺏ
ﺍﻋﺗﺑﺎﺭﻫﺎ ﺇﻳﺭﺍﺩﺍ ً ﻣﺳﺗﺣﻘﺎ ً ﻭﺫﻟﻙ ﻟﺩﻋﻡ ﺍﻟﻘﻁﺎﻉ ﺍﻟﺳﻳﺎﺣﻲ ﻭﺍﻟﺗﺭﻓﻳﻬﻲ.
5. In case of long-term contracts stipulated for the
amount of fees, the establishment may collect the fees
as revenue from January 1st, 2021 to June 30, 2021.
. ﻓﻰ ﺣﺎﻝ ﻭﺟﻭﺩ ﻋﻘﻭﺩ ﻁﻭﻳﻠﺔ ﺍﻷﺟﻝ ﻣﻧﺻﻭﺹ ﺑﻬﺎ ﻋﻠﻰ ﻗﻳﻣﺔ ﺍﻟﺭﺳﻭﻡ ﺍﻟﻣﺫﻛﻭﺭﺓ5
ﻳﻭﻧﻳﻭ 30 ﺣﺗﻰ 2021 ﻳﻧﺎﻳﺭ 1 ﺃﻋﻼﻩ، ﻳﺟﻭﺯ ﻟﻠﻣﻧﺷﺄﺓ ﺗﺣﺻﻳﻠﻬﺎ ﺇﻳﺭﺍﺩﺍ ً ﻣﻥ
.2021
Please note that DCT Abu Dhabi's auditors will verify
H o t e l E s t a b l i s h m e n t s ’ c o m p l i a n c e w i t h t h e s e
instructions.
ﻳﺭﺟﻰ ﺍﻟﻌﻠﻡ ﺑﺄﻧﻪ ﺳﻳﺗﻡ ﺍﻟﺗﺩﻗﻳﻖ ﻋﻠﻰ ﺇﻳﺭﺍﺩﺍﺕ ﺍﻟﻣﻧﺷﺂﺕ ﺍﻟﻔﻧﺩﻗﻳﺔ ﻣﻥ ﻗﺑﻝ ﻣﺩﻗﻘﻲ
ﺍﻟﺩﺍﺋﺭﺓ ﻟﻠﺗﺣﻘﻖ ﻣﻥ ﺍﻻﻟﺗﺯﺍﻡ ﺑﻬﺫﻩ ﺍﻟﺗﻌﻠﻳﻣﺎﺕ.
We hope that you will abide with the above-mentioned to
avoid the penal procedures and fines that will be taken in
relation to the violators.
ﺁﻣﻠﻳﻥ ﻣﻧﻛﻡ ﺍﻻﻟﺗﺯﺍﻡ ﺑﻣﺎ ﺗﻣﺕ ﺍﻹﺷﺎﺭﺓ ﺇﻟﻳﻪ ﺗﻔﺎﺩﻳﺎ ً ﻟﻺﺟﺭﺍءﺍﺕ ﺍﻟﻘﺎﻧﻭﻧﻳﺔ ﺍﻟﺗﻲ ﺳﺗﺗﺧﺫ
ﺑﺷﺄﻥ ﺍﻟﻣﺧﺎﻟﻔﻳﻥ ﻭﻓﻖ ﺍﻟﺗﺷﺭﻳﻌﺎﺕ ﺍﻟﻧﺎﻓﺫﺓ، ﻋﻠﻰ ﺃﻥ ﻳﺗﻡ ﻣﻭﺍﻓﺎﺗﻛﻡ ﺑﺎﻹﺟﺭﺍءﺍﺕ ﺍﻟﺗﻧﻔﻳﺫﻳﺔ
ﻻﺣﻘﺎً.
For further inquiries kindly contact Mr. Husain Al Hashemi
- Accounts Receivable Operations Section Manager on
land line 025995209 or cell 0506811091 or via e-mail
HHashmi@dctabudhabi.ae
revenueassurance@dctabudhabi.ae
ﻟﻠﻣﺯﻳﺩ ﻣﻥ ﺍﻻﺳﺗﻔﺳﺎﺭﺍﺕ، ﻳﻣﻛﻧﻛﻡ ﺍﻟﺗﻭﺍﺻﻝ ﻣﻊ ﺍﻟﺳﻳﺩ ﺣﺳﻳﻥ ﺍﻟﻬﺎﺷﻣﻲ - ﻣﺩﻳﺭ ﻗﺳﻡ
ﻭﻣﺗﺣﺭﻙ ﺭﻗﻡ 025995209 ﺍﻟﺣﺳﺎﺑﺎﺕ ﺍﻟﻣﺩﻳﻧﺔ ﻋﻠﻰ ﻫﺎﺗﻑ ﺭﻗﻡ
ﺃﻭ ﻋﺑﺭ ﺍﻟﺑﺭﻳﺩ ﺍﻹﻟﻛﺗﺭﻭﻧﻲ 0506811091
HHashmi@dctabudhabi.ae
revenueassurance@dctabudhabi.ae
Kind Regards. ﻭﺗﻔﺿﻠﻭﺍ ﺑﻘﺑﻭﻝ ﻓﺎﺋﻖ ﺍﻻﺣﺗﺭﺍﻡ ﻭﺍﻟﺗﻘﺩﻳﺭ.
Department of Culture and Tourism - Abu Dhabi ﺩﺍﺋﺭﺓ ﺍﻟﺛﻘﺎﻓﺔ ﻭﺍﻟﺳﻳﺎﺣﺔ - ﺃﺑﻭﻅﺑﻲ
Circular No. 12/2021 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.