Update Circular No. 7/2022, Applying Tourism Fee to Holiday Homes in the Emirate of Abu Dhabi

16/04/2025
Holiday Homes Owners and Operators ﺍﻟﻣﺣﺗﺭﻣﻭﻥ ﺍﻟﺳﺎﺩﺓ/ ﻣﻼﻙ ﻭﻣﺷﻐﻠﻲ ﺑﻳﻭﺕ ﺍﻟﻌﻁﻼﺕ
Circular No. 3/2025 3/2025 ﺗﻌﻣﻳﻡ ﺭﻗﻡ
Subject: Update Circular No. 7/2022, Applying Tourism
Fee to holiday homes in the Emirate of Abu Dhabi
ﺍﺳﺗﻳﻔﺎء ﺍﻟﺭﺳﻡ ﺍﻟﺳﻳﺎﺣﻲ ﻋﻠﻰ ﻧﺷﺎﻁ 7/2022 ﺗﺣﺩﻳﺙ ﺗﻌﻣﻳﻡ ﺭﻗﻡ ﺍﻟﻣـﻭﺿﻭﻉ:
ﺑﻳﻭﺕ ﺍﻟﻌﻁﻼﺕ ﻓﻲ ﺇﻣﺎﺭﺓ ﺃﺑﻭﻅﺑﻲ
Greetings, ﺗﺣﻳﺔ ﻁﻳﺑﺔ ﻭﺑﻌﺩ،
With reference to the above subject, and based on Law
no . (13) of 2006 regarding oversight of tourism
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 tourism industry to achieve
tourism development 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, as well
as the annex to the Chairman of the Department of
Culture and Tourism Resolution No. (3) of 2020
regarding the regulation and licensing of Holiday Homes
activity in Abu Dhabi, please take note of the following:
2006 ( ﻟﺳﻧﺔ13) ﺑﺎﻹﺷﺎﺭﺓ ﺇﻟﻰ ﺍﻟﻣﻭﺿﻭﻉ ﺃﻋﻼﻩ، ﻭﺍﺳﺗﻧﺎﺩﺍ ً ﺇﻟﻰ ﺍﻟﻘﺎﻧﻭﻥ ﺭﻗﻡ
( ﻟﺳﻧﺔ8 ﺑﺷﺄﻥ ﺍﻟﺭﻗﺎﺑﺔ ﻋﻠﻰ ﺍﻟﻣﻧﺷﺂﺕ ﺍﻟﺳﻳﺎﺣﻳﺔ ﻓﻲ ﺇﻣﺎﺭﺓ ﺃﺑﻭﻅﺑﻲ ﻭﺍﻟﻘﺎﻧﻭﻥ ﺭﻗﻡ )
ﺑﺷﺄﻥ ﺇﻧﺷﺎء ﺩﺍﺋﺭﺓ ﺍﻟﺛﻘﺎﻓﺔ ﻭﺍﻟﺳﻳﺎﺣﺔ – ﺃﺑﻭﻅﺑﻲ، ﻭﻣﺎ ﻧﺹ ﻋﻠﻳﻪ ﺑﺷﺄﻥ ﺍﻟﻣﻬﺎﻡ 2018
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
ﻭﺍﻟﻣﻠﺣﻖ ﺑﻘﺭﺍﺭ 2020 ( ﻟﺳﻧﺔ1ﺃﺑﻭﻅﺑﻲ؛ ﻭﺑﻧﺎء ً ﻋﻠﻰ ﻗﺭﺍﺭ ﺍﻟﻣﺟﻠﺱ ﺍﻟﺗﻧﻔﻳﺫﻱ ﺭﻗﻡ )
ﺑﺷﺄﻥ ﺗﻧﻅﻳﻡ 2020 ( ﻟﺳﻧﺔ3ﺭﺋﻳﺱ ﺩﺍﺋﺭﺓ ﺍﻟﺛﻘﺎﻓﺔ ﻭﺍﻟﺳﻳﺎﺣﺔ – ﺃﺑﻭﻅﺑﻲ ﺭﻗﻡ )
ﻭﺗﺭﺧﻳﺹ ﻧﺷﺎﻁ ﺑﻳﻭﺕ ﺍﻟﻌﻁﻼﺕ ﻓﻲ ﺇﻣﺎﺭﺓ ﺃﺑﻭﻅﺑﻲ، ﻳﺭﺟﻰ ﻣﺭﺍﻋﺎﺓ ﻣﺎ ﻳﻠﻲ:
1. A tourism fee of 6% will be applied from the total
invoice collected from the customer to all units operated
by holiday home owners and operators on the date of
issuing holiday home license as mentioned in the
circular no.

ﺍﻟﻣﻘﺎﺭﻳﺭ ﺍﻟﻣﻘﺎﺑﻠﺔ ﻭﺍﻟﻣﺗﻌﻠﻘﺔ ﺑﻣﺎ ﻫﻲ ﻟﻠﺷﻬﺭ ﺍﻟﻣﻘﺎﺑﻞ.
ﺍﻟﺗﻘﺎﺭﻳﺭ ﺍﻟﻣﻘﺎﺑﻠﺔ ﻭﺍﻟﻣﺗﻌﻠﻘﺔ ﺑﻣﺎ ﻫﻲ ﻟﻠﺷﻬﺭ ﺍﻟﻣﻘﺎﺑﻞ.
ﺍﻟﺗﻘﺎﺭﻳﺭ ﺍﻟﻣﻘﺎﺑﻠﺔ ﻭﺍﻟﻣﺗﻌﻠﻘﺔ ﺑﻣﺎ ﻫﻲ ﻟﻠﺷﻬﺭ ﺍﻟﻣﻘﺎﺑﻞ.
ﺍﻟﺗﻘﺎﺭﻳﺭ ﺍﻟﻣﻘﺎﺑﻠﺔ ﻭﺍﻟﻣﺗﻌﻠﻘﺔ ﺑﻣﺎ ﻫﻲ ﻟﻠﺷﻬﺭ ﺍﻟﻣﻘﺎﺑﻞ.
ﺍﻟﺗﻘﺎﺭﻳﺭ ﺍﻟﻣﻘﺎﺑﻠﺔ ﻭﺍﻟﻣﺗﻌﻠﻘﺔ ﺑﻣﺎ ﻫﻲ ﻟﻠﺷﻬﺭ ﺍﻟﻣﻘﺎﺑﻞ.
ﺍﻟﺗﻘﺎﺭﻳﺭ ﺍﻟﻣﻘﺎﺑﻠﺔ ﻭﺍﻟﻣﺗﻌﻠﻘﺔ ﺑﻣﺎ ﻫﻲ ﻟﻠﺷﻬﺭ ﺍﻟﻣﻘﺎﺑﻞ.
ﺍﻟﺗﻘﺎﺭﻳﺭ ﺍﻟﻣﻘﺎﺑﻠﺔ ﻭﺍﻟﻣﺗﻌﻠﻘﺔ ﺑﻣﺎ ﻫﻲ ﻟﻠﺷﻬﺭ ﺍﻟﻣﻘﺎﺑﻞ.
ﺍﻟﺗﻘﺎﺭﻳﺭ ﺍﻟﻣﻘﺎﺑﻠﺔ ﻭﺍﻟﻣﺗﻌﻠﻘﺔ ﺑﻣﺎ ﻫﻲ ﻟﻠﺷﻬﺭ ﺍﻟﻣﻘﺎﺑﻞ.
ﺍﻟﺗﻘﺎﺭﻳﺭ ﺍﻟﻣﻘﺎﺑﻠﺔ ﻭﺍﻟﻣﺗﻌﻠﻘﺔ ﺑﻣﺎ ﻫﻲ ﻟﻠﺷﻬﺭ ﺍﻟﻣﻘﺎﺑﻞ.
ﺍﻟﺗﻘﺎﺭﻳﺭ ﺍﻟﻣﻘﺎﺑﻠﺔ ﻭﺍﻟﻣﺗﻌﻠﻘﺔ ﺑﻣﺎ ﻫﻲ ﻟﻠﺷﻬﺭ ﺍﻟﻣﻘﺎﺑﻞ.
ﺍﻟﺗﻘﺎﺭﻳﺭ ﺍﻟﻣﻘﺎﺑﻠﺔ ﻭﺍﻟﻣﺗﻌﻠﻘﺔ ﺑﻣﺎ ﻫﻲ ﻟﻠﺷﻬﺭ ﺍﻟﻣﻘﺎﺑﻞ.
ﺍﻟﺗﻘﺎﺭﻳﺭ ﺍﻟﻣﻘﺎﺑﻠﺔ ﻭﺍﻟﻣﺗﻌﻠﻘﺔ ﺑﻣﺎ ﻫﻲ ﻟﻠﺷﻬﺭ ﺍﻟﻣﻘﺎﺑﻞ.
ﺍﻟﺗﻘﺎﺭﻳﺭ ﺍﻟﻣﻘﺎﺑﻠﺔ ﻭﺍﻟﻣﺗﻌﻠﻘﺔ ﺑﻣﺎ ﻫﻲ ﻟﻠﺷﻬﺭ ﺍﻟﻣﻘﺎﺑﻞ.
ﺍﻟﺗﻘﺎﺭﻳﺭ ﺍﻟﻣﻘﺎﺑﻠﺔ ﻭﺍﻟﻣﺗﻌﻠﻘﺔ ﺑﻣﺎ ﻫﻲ ﻟﻠﺷﻬﺭ ﺍﻟﻣﻘﺎﺑﻞ.
ﺍﻟﺗﻘﺎﺭﻳﺭ ﺍﻟﻣﻘﺎﺑﻠﺔ ﻭﺍﻟﻣﺗﻌﻠﻘﺔ ﺑﻣﺎ ﻫﻲ ﻟﻠﺷﻬﺭ ﺍﻟﻣﻘﺎﺑﻞ.
ﺍﻟﺗﻘﺎﺭﻳﺭ ﺍﻟﻣﻘﺎﺑﻠﺔ ﻭﺍﻟﻣﺗﻌﻠﻘﺔ ﺑﻣﺎ ﻫﻲ ﻟﻠﺷﻬﺭ ﺍﻟﻣﻘﺎﺑﻞ.
ﺍﻟﺗﻘﺎﺭﻳﺭ ﺍﻟﻣﻘﺎﺑﻠﺔ ﻭﺍﻟﻣﺗﻌﻠﻘﺔ ﺑﻣﺎ ﻫﻲ ﻟﻠﺷﻬﺭ ﺍﻟﻣﻘﺎﺑﻞ.
ﺍﻟﺗﻘﺎﺭﻳﺭ ﺍﻟﻣﻘﺎﺑﻠﺔ ﻭﺍﻟﻣﺗﻌﻠﻘﺔ ﺑﻣﺎ ﻫﻲ ﻟﻠﺷﻬﺭ ﺍﻟﻣﻘﺎﺑﻞ.
ﺍﻟﺗﻘﺎﺭﻳﺭ ﺍﻟﻣﻘﺎﺑﻠﺔ ﻭﺍﻟﻣﺗﻌﻠﻘﺔ ﺑﻣﺎ ﻫﻲ ﻟﻠﺷﻬﺭ ﺍﻟﻣﻘﺎﺑﻞ.
ﺍﻟﺗﻘﺎﺭﻳﺭ ﺍﻟﻣﻘﺎﺑﻠﺔ ﻭﺍﻟﻣﺗﻌﻠﻘﺔ ﺑﻣﺎ ﻫﻲ ﻟﻠﺷﻬﺭ ﺍﻟﻣﻘﺎﺑﻞ.
ﺍﻟﺗﻘﺎﺭﻳﺭ ﺍﻟﻣﻘﺎﺑﻠﺔ ﻭﺍﻟﻣﺗﻌﻠﻘﺔ ﺑﻣﺎ ﻫﻲ ﻟﻠﺷﻬﺭ ﺍﻟﻣﻘﺎﺑﻞ.
ﺍﻟﺗﻘﺎﺭﻳﺭ ﺍﻟﻣﻘﺎﺑﻠﺔ ﻭﺍﻟﻣ

ﺍﻟﻣﻘﺎﺑﻠﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮLOY ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍﻟﻣﻘﺑﻮﻟﺔ ﺍ