Dubai Car Rental Fleet Requirements: How Many Cars, How Old, Owned or Leased, and What It Costs to Run (2026)

Search for Dubai car rental fleet requirements and you will read the same sentence on twenty consultancy pages: RTA requires a minimum of ten vehicles. We went looking for the source. It is not in RTA's published permit and fee schedule for vehicle rental activity, which begins its tiering at "100 vehicles and below" with no floor stated at all, and it is not in Executive Council Resolution No. 47 of 2017, the instrument that governs vehicle rental activity in Dubai and gives RTA case-by-case discretion over fleet approvals rather than a fixed number [1][2][5]. That does not prove no threshold exists in practice. It does mean nobody repeating the figure can show you where it comes from.

Meanwhile, the requirement RTA does publish, and that almost nobody writes about, is a vehicle age and replacement matrix for rental fleets: a maximum permitted age by vehicle class, after which the car must be withdrawn and replaced [1][3]. That single rule decides your depreciation schedule, your refinancing cycle and your exit value. Vehicle count is a question you settle once with RTA at application. Vehicle age is a constraint that bills you every year for the life of the business.

This guide is about the vehicles themselves: how many you need, how old they can be, whether you can lease rather than buy, what RTA charges, and what a fleet costs to run. For the licensing walkthrough and the DET activity codes, read our how to start a car rental business in Dubai guide alongside this one. Since 2013, our team has structured mainland transport and rental companies in Dubai, so the traps below come from real files. This is a guide, not legal or tax advice on your specific fleet.

How many vehicles does RTA actually require for a car rental licence?

No RTA-published minimum fleet size could be found, and the widely repeated ten-vehicle figure is not traceable to an RTA source. What is verifiable is that RTA's fee tiering for vehicle rental activity starts at "100 vehicles and below" without stating a floor, and that Resolution No. 47 of 2017 leaves fleet approval to RTA's discretion, case by case [1][2][5].

Be careful how you read that. It is not a licence to declare that there is no minimum. RTA can and does apply practical expectations at application, and those expectations are shaped by what you tell them you intend to do. An applicant presenting a plan for a single-branch daily-hire operation in a tourist area will be assessed against a different fleet than an applicant proposing corporate long-term leasing to one client. The honest description of the rule is discretionary approval against a stated business plan, not a published number.

The commercial point matters more than the argument. If a consultant tells you that you must buy ten cars before you can be licensed, ask for the RTA page that says so. We have not found one, and if they cannot produce one you are sizing your first capital outlay around a number nobody can source.

Real Talk: The right move is not to assume the minimum is ten and it is not to assume there is none. It is to put your intended fleet size, mix and phasing in writing to RTA as part of the application, and to ask RTA to confirm in writing what it will approve. Keep that confirmation in your file. It costs nothing, it removes the guesswork, and if RTA later queries your fleet you have the answer already documented. Fleet size is tied to your permit and your annual fee band, so agree the growth path at the same time rather than discovering the ceiling after you have signed for cars.

How old can a rental car be before RTA forces you to replace it?

RTA publishes a vehicle age and replacement schedule for rental fleets, setting a maximum permitted age by vehicle class after which the vehicle must be withdrawn from rental service and replaced. The published bands run at 3, 4, 6, 7 and 10 years, with lighter passenger classes at the strict end and heavier or specialist classes at the permissive end [1][3].

This is the most important number in your financial model and it appears on almost no competitor page. Everything else is a fee you pay once or a filing you repeat. The age ceiling is a forced capital event on a known clock.

Two warnings about this table. First, the bands are what RTA publishes; mapping a specific model to a specific class is a classification question, and the class decides which band applies. Confirm the class of every vehicle with RTA before you buy, because the class matters more than the headline number. Second, age runs against the schedule, not against the day you bought the car, so a used purchase does not reset the clock. A two-year-old car in a three-year band buys you one year of rental service.

Common Mistake: Building a five-year finance term on a vehicle sitting in a shorter age band. The car exits rental service before the loan is repaid, and you are left servicing debt on an asset that no longer earns rental income and must be sold into the used market on RTA's timetable rather than yours. Match the finance term to the age band, not to what the bank will offer. Two cars at the same price, one in a three-year band and one in a six-year band, do not cost the same: the second earns for twice as many years against the same capital, so its cost per earning year is roughly half.

Can you lease your fleet instead of buying it?

Yes. RTA permits rental companies to operate vehicles that are either owned or leased by the company, which is why fleet-supply and sublease models exist in Dubai at all [1][5]. A new operator does not have to buy a fleet outright to be licensed, and that changes the capital question at the front of the business entirely.

The trade runs both ways. Leasing lowers the capital outlay, turns a lumpy purchase into a monthly operating cost, and pushes the age-replacement risk onto the lessor, who owns the asset when RTA's ceiling arrives. Buying ties up capital and puts residual-value risk on you, but the lease margin you avoid paying stays in the business and you own an asset you can sell or refinance.

The practical mechanics deserve honesty. How the Mulkiya, the insurance policy and the TARS enrolment line up between lessor and operator on a leased fleet vehicle is not something we could confirm on an RTA-published page, and it varies with how the lease is written. Do not let a supplier hand-wave it. Before signing, get in writing which party is the registered owner on the Mulkiya, whose name the rental permit covers, who holds the insurance policy and who is liable when a fine or toll lands.

Pro Tip: Read the age clause of any fleet lease before you read the price. If the lease term runs past the RTA age ceiling for that vehicle class, you are contracted to keep paying for a car you are not permitted to rent out. That clause is where lease deals quietly go wrong, and it is the first thing we check on a client's fleet-supply agreement. Talk to a setup expert→

Leasing also suits a clear entry strategy: start with a modest leased fleet, prove utilisation and build the bank statements UAE lenders want to see, then buy the second wave once you know which classes actually earn. Our used car dealership guide covers the supply side of that trade.

What does RTA actually charge for a vehicle rental permit?

Less than most people expect. The confirmed RTA-side fee lines for vehicle rental activity are a permit fee of AED 1,000, a training fee of AED 100, and an annual fee tiered by fleet size running from AED 2,000 to AED 6,000, with the "100 vehicles and below" band at the bottom of that range [1][2].

Say it plainly, because the low numbers mislead people. These are RTA-side fees only. They sit on top of the DET trade licence and its market fee, the Ejari on premises with parking, the establishment card and visas, insurance, and the vehicles. The permit is not the cost of entering this business. The fleet is.

Based on our experience, the RTA fee schedule is the part of a car rental budget nobody gets wrong, because it is small and published. The parts that break budgets are parking provision on the Ejari, insurance loaded for rental use, and the replacement cycle nobody modelled. Confirm the current schedule on RTA's own fee pages at application time [2].

How does TARS change the way you run the fleet?

TARS, RTA's smart-contract system for vehicle rental activity, is mandatory, and it changes the operating model rather than just adding a portal. Rental contracts are issued and registered through TARS, which means every hire is a digital record visible to RTA, fines and tolls attach to the contract holder, and paper contracting is not an available fallback [1][4].

Three consequences follow. Your contracting process has to be systematic from day one, because there is no informal version of a rental in Dubai. Contract discipline becomes your recovery mechanism, since a fine or toll surfacing weeks after a hire is tied to the renter by the registered contract. And vehicles must be kept current in the system, so fleet changes are administrative events, not just logistics.

Where the exact integration path, any API access and any per-contract charges are concerned, we could not confirm published detail, and it varies with how an operator connects its own booking system. Ask RTA directly what enrolment and integration involve for your fleet size before you commit to a booking platform, because retrofitting a booking system to a mandatory contract regime is more expensive than choosing correctly first.

Real Talk: Operators who treat TARS as a compliance chore end up entering the same customer twice, once in their own system and once in RTA's. The ones who treat it as the system of record build everything around it. That decision sounds like an IT preference at launch and turns into a staffing cost forever.

What does the fleet need for insurance, Salik and fines?

Every rental vehicle needs full motor cover written for rental use, a Salik tag, and a clean line of liability from the company back to the renter. These are not optional add-ons; they are what makes a vehicle rentable rather than merely owned.

On insurance, rental use is a materially different risk from private use and is priced that way. A policy written for private use does not cover a vehicle put out on hire, and discovering that after an incident is business-ending rather than a paperwork problem. We will not quote a premium, because fleet rates are quoted per fleet against your vehicle classes, driver profile, claims history, deposit policy and mileage exposure. Get quotes on your actual vehicle list before you finalise the model.

On Salik, every vehicle carries its own tag linked to your account, so tolls accrue to the company as registered operator and are passed through to the renter under the contract. Traffic fines work the same way, landing on the company first and recovered from the contract holder. That is why the registered TARS contract, a documented handover and a deposit or card pre-authorisation all matter.

Vehicle testing and registration renewal apply as normal, and the commercial point is blunt: a car out of test is out of service, earning nothing while still costing you finance, insurance and parking. Schedule testing into low-demand windows rather than reacting to expiry dates.

Common Mistake: Treating deposit handling as a profit centre. Over-held deposits and vague damage charges produce chargebacks, consumer complaints and review damage that cost far more than the disputed amount. Hold a documented deposit, release it on a stated timetable once fines and tolls clear, and put the policy in the contract.

Who can rent from you, and what do you need to check?

A UAE resident needs a valid UAE driving licence. A visiting tourist rents on a home-country licence together with an international driving permit where their nationality requires one, and the accepted-country position changes, so check the current rules rather than an internal note written two years ago. Your counter process should capture the identity document, the licence, the TARS-registered contract, a deposit or pre-authorisation, and a photographed handover and return record. Minimum age and licence-held duration are underwriting conditions as much as regulatory ones, and your insurer's view on young or newly licensed drivers will be stricter than the legal floor, so read the policy wording before you write your counter policy.

What does a car rental fleet actually cost to run?

Per vehicle, the running cost is a stack of predictable monthly lines plus one large scheduled event, the replacement at the RTA age ceiling. The table below is a planning framework, not a price list, and every line is an estimate to replace with your own quotes.

Notice what the table shows. Roughly half the lines are fixed and accrue whether the car is on hire or sitting in your yard, and one line, the replacement event, is large and dated. That is why utilisation dominates this business and why the age matrix is not an administrative detail.

The filings behind all of this, the trade licence and Ejari renewal, corporate tax registration and filing, VAT returns and visa renewals, run for the life of the business. Our post-setup services team handles that cycle for transport clients so the compliance calendar does not compete with fleet operations.

Mainland or free zone for a rental fleet?

Mainland, effectively without an alternative for the operating entity. Renting vehicles for use on Dubai's public roads is an RTA-regulated activity attached to a DET mainland licence, and a free-zone licence does not authorise it, so the entity that holds the fleet and issues the contracts is a mainland company [1][5]. The good news is that 100% foreign ownership is available on the mainland for this activity.

Because the structure decision comes before everything else, read our mainland company setup page for the DET route this fleet requires. If you are weighing a free-zone entity anyway, our free zone company setup page sets out what that licence does and does not authorise, and for a rental fleet it does not authorise renting vehicles onto Dubai roads.

Real Talk: If a provider offers a free-zone car rental licence with RTA support attached, ask them to put the permit pathway for a free-zone entity in writing. We have not seen one survive that question. Free-zone licences look cheaper on the first invoice, but a licence that cannot hold the permit cannot hold the fleet.

How is a rental fleet taxed for corporate tax?

At the standard UAE rates. A mainland rental company pays 0% on taxable income up to AED 375,000 and 9% above that, and Small Business Relief may be available where revenue is at or below AED 3 million, but only for tax periods ending on or before 31 December 2029 [7]. That sunset matters if you are planning a first full year now, because relief you are counting on may not be available for the period you are modelling.

Fleet businesses have one feature worth planning around: depreciation on the vehicles is a large deductible cost, and the RTA age ceiling gives that depreciation a defined life rather than an arbitrary policy. Get the accounting treatment right from the first year and keep the purchase, finance, lease and disposal records clean. Our UAE corporate tax filing guide covers the registration and filing mechanics.

The free-zone 0% rate is not a realistic answer here, and it would be dishonest to dangle it. Because the operating entity must be mainland licensed to hold the RTA permit and the fleet, the rental income sits in a mainland company under the standard regime. Our free zone company setup page has the qualifying-income rules, but plan this business on the mainland numbers.

VAT on a rental fleet, and the input-recovery point most guides miss

Vehicle rental to a UAE customer is a standard-rated supply at 5%, so your hire charges carry VAT and count toward the registration threshold. The part worth reading twice is the input side. The general UAE rule blocks recovery of input VAT on a motor vehicle available for private use, which is why most businesses cannot reclaim the VAT on a company car [6].

There is a recognised exception, and a rental fleet is the textbook case for it. Where a vehicle is acquired for use in a vehicle rental business and used solely for a taxable business purpose, the block does not apply in the same way, and the input VAT can be treated differently from an ordinary company car [6]. On a fleet purchase that is a meaningful share of the acquisition cost, not a marginal point.

Two conditions do the work in that middle row: the vehicle must be acquired for the rental business, and it must be used solely for a taxable business purpose. An operator who lets a partner drive a fleet car at weekends has quietly changed the facts. Keep the fleet strictly on the business side, keep the records to prove it, and confirm the treatment with a tax adviser before you rely on it. Our VAT registration and compliance guide covers registration, and return filing is part of what our post-setup services team runs for fleet clients.

Pro Tip: Decide the VAT position before you place the fleet order, not at your first return. The documentation that supports the exception, the acquisition purpose, the business-use policy and the contract records, is far easier to create at purchase than to reconstruct under review. Talk to a setup expert→

What does a rental car actually earn, and why does utilisation decide everything?

Here is the answer nobody selling you a fleet will give: there is no reliable public benchmark for Dubai car rental fleet utilisation, daily rates by class, or per-vehicle margin. Anyone quoting a fixed monthly profit per car is guessing, usually upward. What can be stated precisely is the mechanism, and the mechanism is enough to plan with. Revenue per vehicle is the daily rate multiplied by utilisation multiplied by the days in the period. Cost per vehicle is the finance or lease payment, insurance, servicing, tyres, cleaning, parking, and the amortised cost of the forced replacement at the RTA age ceiling.

Two of those variables decide whether a fleet makes money: utilisation and the age ceiling. Utilisation converts a fixed cost base into revenue, and the age ceiling sets how many years of that revenue you get per unit of capital. A car in a short age band has to win on utilisation because it has fewer years to win in.

Quick Math: Hold the daily rate fixed on any car. Every additional percentage point of utilisation drops almost entirely to gross margin, because the finance payment, insurance and parking are already being paid whether the car moves or not. That asymmetry is why experienced operators chase long-term and corporate contracts for a base load and treat daily tourist hire as the upside.

The demand context is genuinely strong: Dubai received 19.59 million international overnight visitors in 2025, which is the engine behind short-term hire [8]. But visitor numbers are a market signal, not your utilisation. Operators running limousine services, delivery businesses and travel agencies compete for parts of the same customer, and your share depends on channels and pricing rather than on the headline figure.

Can you open a corporate bank account for a rental fleet company?

Yes, with the standard UAE onboarding rather than an instant or fully remote account. A mainland rental company opens a corporate account once the trade licence is issued and the RTA permit is in place, and the bank will run full know-your-customer checks on the shareholders, the activity and the expected turnover, usually with an in-person meeting and the licence and tenancy in hand.

Rental businesses attract more scrutiny than average because they handle high volumes of small card payments, hold customer deposits and take payments from visitors. Come with the fleet documentation, the RTA permit, your contracting process and a realistic turnover projection, and the file moves faster. Our corporate bank account guide covers what banks look for.

Real Client Stories

The fleet financed past its own age ceiling. A client arrived with a signed five-year finance package on a class of vehicle sitting in a shorter published age band, so the cars would have exited rental service with finance still outstanding. We had the terms restructured before delivery and rebuilt the model around the class's earning years. He now checks the class band before the price on every vehicle he considers.

The ten cars nobody could source. An investor had budgeted a fixed ten-vehicle purchase because three consultancy pages said RTA required it, and nobody could produce the RTA source. We put his intended fleet, mix and phasing to RTA in writing with the application and worked to what RTA confirmed, which let him start smaller and add vehicles against real demand.

The private-use policy on a rental car. A client insured part of a small fleet on private-use terms because the premium was lower, then found the gap when a hired-out vehicle was damaged. We rewrote the fleet onto rental-use cover and rebuilt the counter process around the registered contract and a photographed handover. The premium saving was a fraction of the uncovered loss.

Build your Dubai rental fleet on the numbers that are actually published

The fleet questions that decide this business are not the ones the internet repeats. Vehicle count is a discretionary approval to settle with RTA in writing. Vehicle age is a published schedule that sets your replacement clock. Owned or leased is a real choice RTA permits. Utilisation turns a fixed cost base into a business. Get those four right and the licensing is the straightforward part.

Since 2013, BusinessDubai.ae has completed 700+ company registrations across the UAE, including mainland transport and vehicle rental setups. We will structure the mainland entity, take the RTA permit application through with your fleet plan documented and confirmed, set the corporate tax and VAT position including the input-recovery question on the vehicles, and give you an itemised budget before you order a single car. Talk to a setup expert→ for a fleet plan built on what is actually published. For the licensing walkthrough, start with our car rental business setup guide, and if you plan to service the fleet in house, our auto repair garage guide covers that licence. Our mainland company setup page has the DET route in full.

Frequently Asked Questions

How many cars do you need for a car rental licence in Dubai?

No RTA-published minimum could be found. RTA's fee tiering for vehicle rental activity begins at "100 vehicles and below" with no floor stated, and Resolution No. 47 of 2017 leaves fleet approval to RTA's case-by-case discretion [1][2][5].

Is the 10-vehicle minimum for Dubai car rental real?

It is repeated across consultancy pages but is not traceable to any RTA-owned source we could find. Treat it as an inherited assumption, not a published rule, and ask RTA to confirm your fleet in writing [1][5].

Does RTA approve fleet size case by case?

That is the position reflected in Executive Council Resolution No. 47 of 2017, which gives RTA discretion over fleet approvals rather than fixing a number. In practice RTA expects a fleet sized to the business plan you present [5].

How old can a rental car be in Dubai?

RTA publishes a maximum age and replacement schedule for rental fleets, with bands at 3, 4, 6, 7 and 10 years by vehicle class. Lighter passenger classes sit at the strict end, heavier or specialist classes at the permissive end [1][3].

What happens when a rental car reaches the RTA age limit?

It must be withdrawn from rental service and replaced. That is a scheduled capital event, not a discretionary upgrade, so build your finance term, depreciation and replacement budget around the band for that class [1][3].

How do I know which age band my car falls into?

By its vehicle class, which is a classification question rather than a model question. Confirm the class with RTA before you buy, because the class decides which published band applies [1][3].

Can I buy a used car for my Dubai rental fleet?

The ceiling runs against the schedule, not your purchase date, so buying used does not reset the clock. A two-year-old car in a three-year band gives you about one year of rental service [1][3].

Can I lease vehicles instead of buying them for a rental company?

Yes. RTA permits rental companies to operate vehicles that are owned or leased by the company, which is why fleet-supply and sublease models exist in Dubai. Leasing lowers capital outlay but compresses margin per rental day [1][5].

Who is the registered owner of a leased fleet vehicle?

That depends on how the lease is written, and we could not confirm the registration mechanics for leased rental vehicles on an RTA-published page. Get Mulkiya registration, permit coverage, insurance holder and fine liability in writing before signing.

Is leasing or buying better for a Dubai rental fleet?

Leasing suits a first fleet: low capital, faster resizing, and age-replacement risk sitting largely with the lessor. Buying suits a proven operation: better margin per rental day, residual value you keep, and an asset base banks recognise.

What does RTA charge for a vehicle rental permit?

A permit fee of AED 1,000 and a training fee of AED 100, plus an annual fee tiered by fleet size from AED 2,000 to AED 6,000, with "100 vehicles and below" at the bottom. These are RTA-side fees only [1][2].

Are RTA fees the main cost of a car rental business?

No, and it is not close. The RTA lines are small and published. The DET licence, premises with parking, rental-use insurance and above all the vehicles and their replacement cycle are where the money goes [1][2].

What is TARS and is it mandatory?

TARS is RTA's smart-contract system for vehicle rental activity and it is mandatory. Rental contracts are issued and registered through it, contracts are digital and visible to RTA, and paper contracting is not an option [1][4].

Can I still use paper rental contracts in Dubai?

No. Contracts are issued and registered through TARS, so the digital contract is the record. It is also what ties a fine or toll to the renter weeks later, making it your recovery mechanism as well as a compliance step [1][4].

Does TARS charge per contract or need system integration?

We could not confirm published fee or integration detail, and it varies with how an operator connects its booking system. Ask RTA what enrolment and integration involve for your fleet before committing to a platform [4].

What insurance does a Dubai rental fleet need?

Full motor cover written specifically for rental use. A private-use policy does not cover a vehicle put out on hire. Rental use carries a materially higher premium, and rates are quoted per fleet against your classes and claims history.

How much is insurance for a rental car in Dubai?

There is no meaningful single figure, and any number you read online is somebody else's fleet. Rate cards are quoted per fleet against vehicle classes, driver profile, claims history, deposit policy and mileage exposure. Get quotes on your own vehicle list.

How do Salik tolls work for a rental company?

Every fleet vehicle carries its own tag linked to the company's Salik account, so tolls accrue to the company as registered operator and are passed through to the renter under the contract registered in TARS [1][4].

Who pays traffic fines on a rental car in Dubai?

Fines land on the company first as registered operator and are recovered from the contract holder. That is why a registered TARS contract, a documented handover and a deposit or pre-authorisation are standard practice [1][4].

Do rental cars need vehicle testing in Dubai?

Yes, testing and registration renewal apply as normal. The commercial point is that a car out of test is out of service and out of revenue, so operators schedule testing into low-demand windows rather than reacting to expiry.

Can tourists rent a car in Dubai on a foreign licence?

A visiting tourist rents on a home-country licence with an international driving permit where their nationality requires one, while UAE residents need a valid UAE licence. The accepted-country position changes, so check the current rules.

Do I need a mainland licence for a car rental fleet?

Effectively yes. Renting vehicles for use on Dubai public roads is an RTA-regulated activity attached to a DET mainland licence, so the entity holding the fleet and issuing contracts is mainland [1][5].

Can a free zone company run a car rental fleet in Dubai?

Not as the operating entity. A free-zone licence does not authorise renting vehicles onto Dubai public roads or holding the RTA vehicle rental permit. If a provider says otherwise, ask for the permit pathway in writing [1][5].

Can a foreigner own 100% of a Dubai car rental company?

Yes. 100% foreign ownership is available on the Dubai mainland for this activity, so no Emirati partner is required. Confirm the specific activity's current ownership status with DET at application [5].

How is a car rental company taxed in the UAE?

Corporate tax at 0% on taxable income up to AED 375,000 and 9% above. Small Business Relief may apply where revenue is at or below AED 3 million, but only for tax periods ending on or before 31 December 2029 [7].

Is there VAT on car rental in Dubai?

Yes. Vehicle rental to a UAE customer is standard-rated at 5%, so hire charges carry VAT and count toward the registration threshold. Register once taxable supplies pass the threshold and file on the normal cycle [6].

Can I reclaim VAT on cars bought for a rental fleet?

The general rule blocks input VAT recovery on a motor vehicle available for private use, but a vehicle acquired for a rental business and used solely for a taxable business purpose is a recognised exception. Confirm with a tax adviser [6].

What breaks the VAT exception on a fleet vehicle?

Private use. The exception depends on the vehicle being acquired for the rental business and used solely for a taxable business purpose, so letting staff or family drive fleet cars changes the facts. Keep records that prove it [6].

How much profit does one rental car make per month in Dubai?

Nobody can tell you honestly, because no reliable public benchmark exists for Dubai utilisation, daily rates by class or per-vehicle margin. Anyone quoting a fixed figure is guessing. Model rate times utilisation times days, minus your cost lines.

Why does utilisation matter more than daily rate?

Because most of the cost base is fixed. Finance, insurance and parking accrue whether the car is hired or idle, so each additional point of utilisation drops almost entirely to gross margin.

References

[1] Roads and Transport Authority, Dubai: vehicle rental permit, operator requirements, fleet enrolment and the vehicle age and replacement schedule. RTA services

[2] Roads and Transport Authority, Dubai: published fee schedule, including the vehicle rental permit fee, training fee and annual fee tiered by fleet size. RTA fees

[3] Roads and Transport Authority, Dubai: laws and legislation on vehicle rental activity, including fleet vehicle age and replacement by class. RTA laws and legislation

[4] Roads and Transport Authority, Dubai: TARS, the smart-contract system through which vehicle rental contracts are issued and registered. RTA

[5] Dubai Legislation Portal: Executive Council Resolution No. 47 of 2017 on the regulation of vehicle rental activity in the Emirate of Dubai. Dubai Legislation Portal

[6] Federal Tax Authority, Cabinet Decision No. 52 of 2017, the VAT Executive Regulations: input tax on motor vehicles available for personal use and the exception for vehicles used in a rental business. FTA VAT executive regulations

[7] UAE Ministry of Finance: corporate tax, 0% up to AED 375,000 and 9% above, and Small Business Relief for tax periods ending on or before 31 December 2029. Ministry of Finance corporate tax

[8] Gulf News, business and tourism: Dubai recorded 19.59 million international overnight visitors in 2025. Gulf News tourism