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

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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. DCT-LRCD-719-2025 “Calculation of
Tourism Fees on All Revenues for Holiday Homes”.
% ﻣﻥ ﺇﺟﻣﺎﻟﻲ ﺍﻟﻔﺎﺗﻭﺭﺓ ﺍﻟﻣﺣﺻﻠﺔ6 ﺗﺳﺗﻭﻓﻲ ﺍﻟﺩﺍﺋﺭﺓ ﺍﻟﺭﺳﻡ ﺍﻟﺳﻳﺎﺣﻲ ﺑﻧﺳﺑﺔ .1
ﻣﻥ ﻗﺑﻝ ﺍﻟﻌﻣﻳﻝ ﻋﻠﻰ ﺟﻣﻳﻊ ﺍﻟﻭﺣﺩﺍﺕ ﺍﻟﻣﺷﻐﻭﻟﺔ ﻣﻥ ﻗﺑﻝ ﻣﺎﻟﻛﻲ ﻭﻣﺷﻐﻠﻲ ﺑﻳﻭﺕ
ﺍﻟﻌﻁﻼﺕ ﻣﻥ ﺗﺎﺭﻳﺦ ﺇﺻﺩﺍﺭ ﺍﻟﺭﺧﺻﺔ ﺍﻟﺳﻳﺎﺣﻳﺔ، ﻭﺍﻟﻣﻧﺩﺭﺟﺔ ﺗﺣﺕ ﺭﺧﺻﺔ ﺑﻳﻭﺕ
" ﺗﺣﺻﻳﻝDCT-LRCD-719-2025 ﺍﻟﻌﻁﻼﺕ ﻛﻣﺎ ﻫﻭ ﻣﻭﺿﺢ ﻓﻲ ﺗﻌﻣﻳﻡ ﺭﻗﻡ
ﺭﺳﻭﻡ ﺍﻟﺳﻳﺎﺣﺔ ﻋﻠﻰ ﺟﻣﻳﻊ ﺇﻳﺭﺍﺩﺍﺕ ﻭﺣﺩﺍﺕ ﺑﻳﻭﺕ ﺍﻟﻌﻁﻼﺕ".
2. Holiday homes owners and 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.
. ﺍﻟﺗﺯﺍﻡ ﻣﺎﻟﻛﻲ ﻭﻣﺷﻐﻠﻲ ﺑﻳﻭﺕ ﺍﻟﻌﻁﻼﺕ ﺑﺎﻟﺗﺻﺭﻳﺢ ﻋﻥ ﺇﻳﺭﺍﺩﺍﺗﻬﺎ ﺍﻟﺷﻬﺭﻳﺔ ﻓﻲ2
ﺃﻳﺎﻡ ﻋﻣﻝ ﻣﻥ ﺍﻟﺷﻬﺭ ﺍﻟﺗﺎﻟﻲ، ﻭﺗﻘﺩﻳﻡ ﺍﻟﺑﻳﺎﻧﺎﺕ ﺍﻟﻣﺎﻟﻳﺔ ﺍﻟﻣﺅﻳﺩﺓ ﻟﻬﺎ، ﻭﺍﻟﺗﻌﺎﻭﻥ 5 ﺃﻭﻝ
ﻣﻊ ﻣﺩﻗﻘﻲ ﺍﻹﻳﺭﺍﺩﺍﺕ ﺃﻭ ﺍﻟﻣﻛﻠﻔﻳﻥ ﻣﻥ ﻗﺑﻝ ﺍﻟﺩﺍﺋﺭﺓ ﻟﻠﺗﺣﻘﻖ ﻣﻥ ﺻﺣﺔ ﺍﻹﻗﺭﺍﺭﺍﺕ
ﻭﺍﻟﺭﺳﻭﻡ ﺍﻟﺗﻲ ﺗﻡ ﺳﺩﺍﺩﻫﺎ ﻋﻥ ﺍﻟﻔﺗﺭﺍﺕ ﺍﻟﺳﺎﺑﻘﺔ.
•All holiday homes owners and operators are required to
complete the Monthly Revenue Disclosure Form, even if
there is no revenue, and submit it to the email addresses
listed below. Please note that the disclosed data will be
subject to audit in accordance with the approved
regulations.
• ﻳﻠﺗﺯﻡ ﺟﻣﻳﻊ ﻣﺎﻟﻛﻲ ﻭﻣﺷﻐﻠﻲ ﺑﻳﻭﺕ ﺍﻟﻌﻁﻼﺕ ﺑﺗﻌﺑﺋﺔ ﻧﻣﻭﺫﺝ ﺍﻹﻓﺻﺎﺡ ﻋﻥ
ﺍﻹﻳﺭﺍﺩﺍﺕ ﺍﻟﺷﻬﺭﻳﺔ، ﺣﺗﻰ ﻓﻲ ﺣﺎﻝ ﻋﺩﻡ ﺗﺣﻘﻳﻖ ﺃﻱ ﺇﻳﺭﺍﺩﺍﺕ، ﻭﺇﺭﺳﺎﻟﻪ ﺇﻟﻰ ﻋﻧﺎﻭﻳﻥ
ﺍﻟﺑﺭﻳﺩ ﺍﻹﻟﻛﺗﺭﻭﻧﻲ ﺍﻟﻣﺩﺭﺟﺔ ﺃﺩﻧﺎﻩ. ﻋﻠﻣًﺎ ﺑﺄﻥ ﺍﻟﺑﻳﺎﻧﺎﺕ ﺍﻟﻣُﺻﺭﱠﺡ ﺑﻬﺎ ﺳﺗﺧﺿﻊ ﻟﻠﺗﺩﻗﻳﻖ
ﻭﻓﻘًﺎ ﻟﻠﺿﻭﺍﺑﻁ ﺍﻟﻣﻌﺗﻣﺩﺓ.
Holiday homes owners and 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
ﻳﺟﺏ ﻋﻠﻰ ﻣﺎﻟﻛﻲ ﻭﻣﺷﻐﻠﻲ 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.
Circular No. 3/2025

approved and detailed report of revenues for that
month.
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. whether it is paid by cheque, by bank
transfer, or credit card.
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 ﺗﺣﻭﻳﻝ ﻣﺻﺭﻓﻲ، ﺃﻭ ﺑﻁﺎﻗﺔ ﺍﻻﺋﺗﻣﺎﻥ.
If the 15th of the month is a weekend day or an
official holiday, then the operator shall pay the
Tourism Fees to DCT Abu Dhabi before the
weekend/holiday to avoide delay penalty will be
applied accordance with applicable legislation.
ﺇﺫﺍ ﺻﺎﺩﻑ ﻳﻭﻡ ﺍﻟﺧﺎﻣﺱ ﻋﺷﺭ ﻳﻭﻡ ﻋﻁﻠﺔ ﺃﺳﺑﻭﻋﻳﺔ ﺃﻭ ﺇﺟﺎﺯﺓ ﺭﺳﻣﻳﺔ ﻓﻳﻠﺗﺯﻡ
ﻣﺷﻐﻠﻲ ﻭﻣﺎﻟﻛﻲ 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, bank transfer
or credit card.
Bank Name: ABU DHABI COMMERCIAL BANK (ADCB)
Account Name: Department of Culture & Tourism
A/C No.: 10179268020005
IBAN: AE110030010179268020005
Swift Code: ADCBAEAAXXX
. ﻭﺳﺎﺋﻝ ﺍﻟﺩﻓﻊ ﺍﻟﻣﺩﻋﻭﻣﺔ ﻣﻥ ﻗﺑﻝ ﺩﺍﺋﺭﺓ ﺍﻟﺛﻘﺎﻓﺔ ﻭﺍﻟﺳﻳﺎﺣﺔ:3
• ﻳﺗﻡ ﺗﺳﺩﻳﺩ ﻗﻳﻣﺔ ﺍﻟﺭﺳﻡ ﺍﻟﺳﻳﺎﺣﻲ ﺑﻣﻭﺟﺏ ﺷﻳﻙ ﺃﻭ ﺗﺣﻭﻳﻝ ﻣﺻﺭﻓﻲ ﺃﻭ ﺑﻁﺎﻗﺔ ﺍﺋﺗﻣﺎﻥ
ﺍﺳﻡ ﺍﻟﺑﻧﻙ: ﺑﻧﻙ ﺃﺑﻭﻅﺑﻲ ﺍﻟﺗﺟﺎﺭﻱ
ﺍﺳﻡ ﺍﻟﺣﺳﺎﺏ: ﺩﺍﺋﺭﺓ ﺍﻟﺛﻘﺎﻓﺔ ﻭﺍﻟﺳﻳﺎﺣﺔ
10179268020005 ﺭﻗﻡ ﺍﻟﺣﺳﺎﺏ:
AE110030010179268020005 ﺭﻗﻡ ﺍﻵﻳﺑﺎﻥ:
ADCBAEAAXXX ﺳﻭﻳﻔﺕ ﻛﻭﺩ:
Please note that DCT Abu Dhabi's auditors will verify
compliance with these instructions, A late fee will be
applied to any differences resulting from the audit in
accordance with applicable legislation.
ﻳﺭﺟﻰ ﺍﻟﻌﻠﻡ ﺑﺄﻧﻪ ﺳﻳﺗﻡ ﺍﻟﺗﺩﻗﻳﻖ ﻋﻠﻰ ﺇﻳﺭﺍﺩﺍﺕ ﺑﻳﻭﺕ ﺍﻟﻌﻁﻼﺕ ﻣﻥ ﻗﺑﻝ ﻣﺩﻗﻘﻲ ﺩﺍﺋﺭﺓ
ﺍﻟﺛﻘﺎﻓﺔ ﻭﺍﻟﺳﻳﺎﺣﺔ - ﺃﺑﻭﻅﺑﻲ ﻟﻠﺗﺣﻘﻖ ﻣﻥ ﺍﻻﻟﺗﺯﺍﻡ ﺑﻬﺫﻩ ﺍﻟﺗﻌﻠﻳﻣﺎﺕ. ﻭﺳﻳﺗﻡ ﺗﻁﺑﻳﻖ
ﻏﺭﺍﻣﺔ ﺗﺄﺧﻳﺭ ﻋﻠﻰ ﺃﻱ ﻓﺭﻭﻗﺎﺕ ﻧﺎﺗﺟﺔ ﻋﻥ ﺍﻟﺗﺩﻗﻳﻖ ﻭﻓﻘﺎ ً ﻟﻠﺗﺷﺭﻳﻌﺎﺕ ﺍﻟﻧﺎﻓﺫﺓ.
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 according to applicable
legislation.
ﺁﻣﻠﻳﻥ ﻣﻧﻛﻡ ﺍﻻﻟﺗﺯﺍﻡ ﺑﻣﺎ ﺗﻣﺕ ﺍﻹﺷﺎﺭﺓ ﺇﻟﻳﻪ ﺗﻔﺎﺩﻳﺎ ً ﻟﻺﺟﺭﺍءﺍﺕ ﺍﻟﻘﺎﻧﻭﻧﻳﺔ ﺍﻟﺗﻲ ﺳﺗﺗﺧﺫ
ﺑﺷﺄﻥ ﺍﻟﻣﺧﺎﻟﻔﻳﻥ ﻭﻓﻖ ﺍﻟﺗﺷﺭﻳﻌﺎﺕ ﺍﻟﻧﺎﻓﺫﺓ.
For further inquiries kindly contact:
Via e-mail: receivables@dctabudhabi.ae,
Mr.Ahmed Younus Alhammadi- Accountant on land line
0502052244 or via e-mail
AhYHammadi@dctabudhabi.ae .
Mr. Mohammed Hafez- Accountant on land line
026576109 or via e-mail
mabdelrahman@dctabudhabi.ae.
ﻟﻠﻣﺯﻳﺩ ﻣﻥ ﺍﻻﺳﺗﻔﺳﺎﺭﺍﺕ ﻳﻣﻛﻧﻛﻡ ﺍﻟﺗﻭﺍﺻﻝ ﻣﻌﻧﺎ:
receivables@dctabudhabi.ae ﺍﻟﺑﺭﻳﺩ ﺍﻻﻟﻛﺗﺭﻭﻧﻲ :
0502052244 ﻋﻠﻰ ﻫﺎﺗﻑ ﺭﻗﻡ ﺍﻟﺳﻳﺩ/ ﺃﺣﻣﺩ ﺍﻟﺣﻣﺎﺩﻱ- ﻣﺣﺎﺳﺏ ﺇﻳﺭﺍﺩﺍﺕ
.AhYHammadi@dctabudhabi.ae ﺃﻭﻋﺑﺭ ﺍﻟﺑﺭﻳﺩ ﺍﻻﻟﻛﺗﺭﻭﻧﻲ :
ﺃﻭ ﻋﺑﺭ 026576109 ﺍﻟﺳﻳﺩ/ ﻣﺣﻣﺩ ﺣﺎﻓﻅ- ﻣﺣﺎﺳﺏ ﺇﻳﺭﺍﺩﺍﺕ ﻋﻠﻰ ﻫﺎﺗﻑ ﺭﻗﻡ:
. mabdelrahman@dctabudhabi.ae ﺍﻟﺑﺭﻳﺩ ﺍﻹﻟﻛﺗﺭﻭﻧﻲ:
Circular No. 3/2025

Kind Regards. ﻭﺗﻔﺿﻠﻭﺍ ﺑﻘﺑﻭﻝ ﻓﺎﺋﻖ ﺍﻻﺣﺗﺭﺍﻡ ﻭﺍﻟﺗﻘﺩﻳﺭ.
The Department of Culture and Tourism - Abu Dhabi ﺩﺍﺋﺭﺓ ﺍﻟﺛﻘﺎﻓﺔ ﻭﺍﻟﺳﻳﺎﺣﺔ - ﺃﺑﻭﻅﺑﻲ
Circular No. 3/2025