Set Up a Mortgage Brokerage in Dubai, UAE: RERA Practice Card, Bank Panels & Tax (2026)

A mortgage brokerage in Dubai connects home buyers with banks and earns commission from the lender, and the trade licence is only the entry ticket. The operative gate is a RERA practice card from the Dubai Land Department, and specifically the dedicated mortgage broker card, which is a different card from the real-estate broker card most people assume covers it [1]. DET itself is explicit that holding the trade licence does not authorise you to practise; you must also hold the practice card and pass the exam.

There is a genuine open question that honest guides should flag rather than gloss over. The Central Bank regulates the banks that lend, not the introducers who refer clients, so a pure mortgage introducer generally operates under the RERA card and a DET licence rather than a Central Bank licence, but the new Central Bank law contains a broad clause about anyone who "facilitates" a licensed financial activity, and whether that reaches a fee-earning mortgage broker is not settled [2][4]. We tell clients what is confirmed and flag what to check.

This guide covers the RERA practice card that is the real gate, the bank-panel model, the Central Bank question, ownership, and why broker commission is standard-rated for VAT. Since 2013, our team has set up real-estate and financial-services companies across the UAE, so the traps here come from real files. This is a guide, not legal or tax advice on your specific licence.

Why is the RERA practice card the real gate?

Because broking mortgages in Dubai is a regulated real-estate profession, and the Dubai Land Department cards it. The concrete, verifiable licensing path runs through RERA's Trakheesi system, which issues a real-estate professional practice card, and the published activity list includes a dedicated mortgage broker card and a separate mortgage consultant card, alongside the real-estate broker and valuer cards [1]. The requirements include an Emirates ID, a Dubai Police good-conduct certificate, an accredited course through the Dubai Real Estate Institute, and passing an annual professional exam, for a modest card fee.

The stack is therefore layered. You need a DET trade licence with the mortgage-broker or finance-broker activity, then the RERA practice card on top, and DET is explicit that the trade licence alone does not authorise practice [1]. So a licence without the card is a company that cannot legally broker a mortgage. The card, the accredited training and the annual exam are the real professional gate, and they are what a genuine mortgage broker holds. Our RERA broker licence guide covers the real-estate carding process this sits alongside.

Common Mistake: Assuming a DET trade licence, or a real-estate broker licence, lets you broker mortgages. You need a separate RERA mortgage broker practice card, earned through accredited training and an annual exam, on top of the trade licence. DET states plainly that the licence alone does not authorise practice.

Why doesn't a real-estate broker licence cover it?

Because RERA issues them as separate cards, for separate activities. The Dubai Land Department's practice-card list treats the mortgage broker card and the real-estate broker card as distinct, each with its own registration and exam, and holding one does not authorise the other [1]. A real-estate broker markets and transacts property; a mortgage broker arranges home finance between a buyer and a bank. They are different professions in RERA's eyes.

That distinction matters because it is a common and expensive assumption. An agency that holds real-estate broker cards and starts arranging mortgages, thinking its existing licence covers it, is practising an activity it is not carded for. If you intend to do both, you need both cards, and the people arranging mortgages must specifically hold the mortgage broker card. Our real-estate brokerage guide covers the property-broking side, which is the separate, adjacent business.

What is the Central Bank question?

The one genuine grey area, and worth stating honestly. The Central Bank's mortgage-loan and finance-company rules regulate the lenders, the banks and finance companies that provide mortgage loans, with loan-to-value caps and affordability rules, not the introducers who merely refer borrowers, and the finance-company activity list does not include mortgage brokerage or arranging credit [2][3]. So on that reading, a pure introducer does not need a finance-company licence.

The complication is the new Central Bank law, whose Article 62 requires anyone who "carries on, offers, issues or facilitates" a licensed financial activity to be licensed by the Central Bank, and whether "facilitates" reaches a fee-earning mortgage intermediary is not settled in the public materials [4]. Our read is that a pure introducer, who does not lend, hold client funds or give advice that constitutes a regulated activity, currently operates under the RERA card and a DET licence rather than a Central Bank licence, but this should be confirmed in writing with the Central Bank given the breadth of the clause. Stating the RERA path as the confirmed gate and flagging the Central Bank perimeter as a live question is the honest position.

How does the bank-panel model work?

You earn commission from the lending bank, and getting onto bank panels is the practical requirement. Mortgage brokers are remunerated by commission from the lending bank, typically a percentage of the loan, rather than or in addition to a client fee, and being on a bank's approved broker panel is what lets you place business and earn that commission [2]. Each bank runs its own onboarding and panel arrangements, which are commercial rather than a government register.

Around that sit compliance obligations. A mortgage broker runs KYC on clients and handles source-of-funds as part of the property and finance chain, and real-estate-linked brokers are commonly treated within the anti-money-laundering framework for the sector, which means registering on the Financial Intelligence Unit's goAML system and filing suspicious-transaction reports [2]. Whether the AML supervisor is the Land Department under the real-estate designated-non-financial-business regime or the Central Bank depends on the licensing characterisation, so confirm which regime applies. The panels are the revenue engine; the AML compliance is the cost of operating in the chain.

Can a foreigner own a mortgage brokerage?

Generally yes, with a caveat to confirm. 100% foreign ownership is the standard for the large majority of mainland DET commercial and professional activities since the 2021 reforms, with no Emirati majority partner required, and a mortgage-broking company can generally be wholly foreign-owned [8]. Ownership is not usually the obstacle.

The caveat is that some professional and real-estate-regulated activities can carry additional qualification or ownership conditions set by the professional regulator, so confirm with DET and the Land Department that the specific mortgage-broker activity code carries no local-partner or qualification condition for your structure [8]. On location, most Dubai property-mortgage brokers operate as a mainland DET company with RERA carding, so our mainland company setup page walks through the route this business actually needs, while the free zone company setup page explains why a free-zone licence sits outside the RERA-carded, DLD-registered mainland world a property-mortgage broker works in. The finance free zones matter only if you intend to conduct a regulated financial activity such as advising on or arranging credit as a licensed financial-services firm, in which case our DIFC business setup and ADGM company setup guides cover that heavier route, which is generally unnecessary for a mainland property-mortgage broker. Our free zone versus mainland guide covers the structure choice.

How is a mortgage brokerage taxed?

Standard corporate tax, and, importantly, commission is standard-rated for VAT, not exempt. On corporate tax, the brokerage pays 0% on taxable income up to AED 375,000 and 9% above, with Small Business Relief for revenue up to AED 3 million for tax periods ending on or before 31 December 2026, useful for a broker launching in 2026 [8]. Our corporate tax filing guide covers the mechanics.

VAT is the single most common tax error in this business. A mortgage broker's commission or arrangement fee is standard-rated at 5%, not exempt [5][6]. Under Article 42 of the VAT executive regulations, financial services are exempt only where the consideration is an implicit margin, spread or interest, not an explicit fee, and where a service is remunerated by an explicit fee, commission or rebate, exactly how mortgage-broker commission works, it is a taxable supply at 5%. So brokerage commission is not an exempt financial service, and you register for VAT once taxable turnover crosses the AED 375,000 threshold. Our VAT registration and compliance guide covers the mechanics; confirm any unusual fee structure with a tax adviser.

What does it cost, and is it worth it?

This is a light-capital professional business, and the costs are modest. Here is a realistic 2026 picture in AED, all figures approximate and worth confirming with DET, the Land Department and the Dubai Real Estate Institute.

A realistic all-in first year commonly lands around AED 30,000 to 70,000, depending on the office and headcount, making this one of the lighter-capital regulated businesses to enter. The demand case is strong, with an honest caveat.

Quick Math: Dubai's real estate market hit record transaction volumes in 2025, and mortgage activity was one of the strongest lines, with roughly 51,000 mortgage transactions, up around 22.5% year on year [7]. The honest nuance is that while volume rose sharply, total mortgage value softened slightly and average loan-to-value fell, meaning buyers put in more cash, so a broker's addressable pie grew in deal count more than in loan size. The structural driver is durable: a large expat buyer base working through UAE bank criteria, residency and salary documentation and loan-to-value caps, all of which favour an intermediary who can shop rates across bank panels. Get your mortgage brokerage setup scoped properly→

Is a mortgage brokerage a good business in Dubai?

It can be a strong professional business, and the honest version of the demand story is better than the hype because it is durable rather than a spike. Dubai's property market ran at record transaction volumes in 2025, and mortgage lending was one of the strongest lines, with roughly 51,000 mortgage transactions, up around 22.5% year on year [7]. That deal-count growth is the number a broker should care about, because a broker earns per arranged loan, not per dirham of property sold.

The nuance honest guides should state is that the picture is not uniformly up. While the count of mortgage deals rose sharply, total mortgage value softened by roughly 4% and average loan-to-value fell, which means buyers put in more of their own cash and borrowed a little less on average [7]. So the addressable pie grew in the number of deals more than in the size of each loan. For a broker that is still a good trade, because commission follows the number of completed mortgages and that number went up, but it tempers any assumption that both volume and loan size are climbing together.

The structural driver underneath the annual figures is what makes this durable. Dubai's buyer base is heavily expatriate, and expat buyers face UAE bank criteria they rarely understand: salary and self-employed income documentation, residency and visa status, existing-liability and debt-burden-ratio limits, and the loan-to-value caps that decide the deposit. A buyer who walks into one bank sees one set of products; a broker who sits on several bank panels can place the same client with the lender most likely to approve and price the deal well. That advantage does not depend on a hot year, which is why a well-run brokerage is not simply a bet on the market cycle.

The table sets a mortgage brokerage against the two businesses founders most often confuse it with, so you can see where it actually sits on regulator and cost.

Most Dubai property-mortgage brokers sit in the first row, a light-capital mainland business with RERA carding, not the heavy DIFC or ADGM route. If you are weighing the property side as well, our real-estate brokerage guide covers the adjacent business, and the mainland company setup page covers the licence a brokerage runs on.

Real Talk: The reason this business rewards operators rather than speculators is that the commission is captive to completion. A broker only gets paid when a mortgage actually funds, so the skill is in matching a client to the bank that will approve them at a workable rate, not in generating leads. In a year when loan-to-value fell and buyers brought more cash, the brokers who did well were the ones who could get marginal files approved, which is exactly the expertise banks do not sell across their own counters.

What documents and steps does it take to start a mortgage brokerage?

A DET company, then the RERA carding, then the bank panels and AML registration, roughly in that order. The paperwork is lighter than most regulated businesses because there is no fleet, yard or heavy premises, but the carding and the exam are non-negotiable, and DET is explicit that the trade licence alone does not authorise practice [1]. A realistic document checklist looks like this.

• Company documents: passport copies and photos of the shareholders, the reserved trade name, DET initial approval, the Memorandum of Association, and an Ejari tenancy for the office a DLD-registered brokerage needs.
• Activity: the DET commercial licence carrying the mortgage-broker or finance-broker activity code, confirmed with DET so the activity matches the RERA card you will hold.
• People and carding: Emirates ID, a Dubai Police good-conduct certificate, proof of the accredited Dubai Real Estate Institute course, and a pass in the annual RERA professional exam for each person who will broker mortgages, leading to the RERA mortgage broker practice card through the Trakheesi system [1].
• AML registration: registration on the Financial Intelligence Unit's goAML system, with the KYC and source-of-funds procedures the sector expects, and confirmation of which supervisor applies to your licensing characterisation [2].
• Bank panels: the onboarding pack each lender asks for to add your brokerage to its approved broker panel, which is commercial and bank-specific rather than a government step [2].

The sequence and the realistic timeline matter, because the licence is quick and the carding, exam and panel onboarding set the real pace.

The honest gating item is not the licence, it is the carding plus the bank panels, because a carded broker with no panels has nothing to place and earns nothing until the first lender signs it on. Plan the DREI course, the exam and the first few panel applications early rather than treating them as afterthoughts. Get your mortgage brokerage setup and carding mapped→

What are the ongoing costs and compliance for a mortgage brokerage?

Annual renewals, live AML compliance, and the standard tax filings, all of which continue for the life of the business. This is a light-capital business to start, but it is a carded, AML-supervised profession, so the running obligations are real and cannot lapse without stopping you from practising legally.

The renewal stack is the first ongoing cost. The RERA mortgage broker practice card is not a one-time qualification: it carries an annual renewal, and the professional exam is an annual exam, so each carded broker re-sits and renews on RERA's cycle, at a modest card fee commonly around AED 500 per person plus the exam and any refresher training [1]. On top of that, the DET trade licence and the Ejari tenancy renew annually, which are the fixed yearly costs of keeping the company and its registered office alive.

The compliance side is where a mortgage brokerage differs from an ordinary services company. Because a broker sits in the property-and-finance chain and handles client identity and source-of-funds, AML is a continuing obligation, not a setup box to tick. That means keeping KYC current on clients, watching for the red flags the sector cares about, filing suspicious-transaction reports on the goAML system when they arise, and keeping records the supervisor can inspect [2]. The bank panels are also a maintenance relationship rather than a one-off: lenders review broker conduct, conversion and compliance, and a broker keeps its panel seats by placing clean, well-packaged business.

On tax, the brokerage registers for corporate tax and files annually, paying 0% on taxable income up to AED 375,000 and 9% above, with Small Business Relief available for revenue up to AED 3 million for tax periods ending on or before 31 December 2026 [8]. The VAT position is the one to get right from day one: broker commission and any explicit arrangement fee are standard-rated at 5%, not exempt, so once taxable turnover crosses the AED 375,000 threshold the brokerage registers for VAT and charges 5% on its commission, filing periodic returns [5][6]. These renewals, AML filings and tax returns are exactly the recurring work our post-setup services handle, so the carding, the goAML obligations and the filings stay current while you focus on placing business.

Common Mistake: Treating the RERA card as a one-time cost like the trade licence. The card and the professional exam renew annually per carded broker, and a lapsed card means a person who can no longer legally broker mortgages even though the company licence is still valid. Budget the carding renewals and exam per head, every year, from the start.

Can you open a corporate bank account for a mortgage brokerage?

Yes, and a mortgage brokerage is generally a comfortable account for a UAE bank to open, but expect the standard onboarding rather than an instant or fully remote account. A mainland brokerage opens a corporate account with a local bank once the DET licence and, ideally, the RERA carding are in place, and the bank runs 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 [1]. There is no fully-remote account opening for a licensed professional business like this.

Two things work in a mortgage brokerage's favour at the account-opening stage. First, it is a recognised, RERA-carded activity that banks understand, and many of those same banks are the lenders whose panels the broker wants to join, so the relationship is a natural one. Second, it is not a cash-heavy business: commission settles from banks by transfer, which is a clean, traceable flow that sits well with a bank's compliance team. A clear plan showing the RERA card, the intended bank panels and the expected commission flow helps the account move faster, and a maintained minimum balance is normal. Get the banking and the goAML AML setup lined up early, because the same source-of-funds discipline the bank expects of you is the discipline you owe your own clients.

Real Client Stories

The real-estate agency that could not broker mortgages. An agency holding real-estate broker cards started arranging home finance, assuming its licence covered it. RERA issues a separate mortgage broker card, and the people arranging mortgages must hold it. We added the correct carding. One real-estate card does not authorise mortgage broking.

The trade licence that could not practise. A client set up a mortgage-broker trade licence and began taking clients, unaware the DET licence alone does not authorise practice and that the RERA practice card and exam are required. We took the team through the carding. The licence incorporates the company; the card lets you practise.

The commission invoiced as exempt. A brokerage treated its bank commission as an exempt financial service and under-collected VAT. Explicit fee and commission-based intermediation is standard-rated at 5%; only implicit margin or interest is exempt. We corrected the VAT position. Broker commission is taxable, and treating it as exempt is the most common error here.

Set up your Dubai mortgage brokerage the right way

A mortgage brokerage rewards operators who treat the RERA carding, the bank panels and the VAT position correctly, and it frustrates those who assume a trade or real-estate licence is enough. Since 2013, BusinessDubai.ae has completed 700+ company registrations across the UAE, including real-estate and financial-services companies. We will help you structure the DET company, arrange the RERA mortgage broker carding and DREI training, plan the bank-panel onboarding and AML registration, confirm the Central Bank perimeter for your model, and set up the corporate tax and the standard-rated commission VAT position correctly, all with clear itemised pricing. Talk to a setup expert→ for a plan built around your brokerage. Our real-estate brokerage guide covers the adjacent property-broking business, and post-setup services covers ongoing renewals.

Frequently Asked Questions

How do I start a mortgage brokerage in Dubai?

Register a DET trade licence with the mortgage-broker activity, then obtain the RERA mortgage broker practice card through accredited DREI training and the annual exam, get onto bank panels to earn commission, and register for AML on goAML. The trade licence alone does not authorise practice; the RERA card does [1].

Does a real-estate broker licence cover mortgage broking in Dubai?

No. RERA issues a separate mortgage broker practice card, distinct from the real-estate broker card, each with its own registration and exam. Holding a real-estate card does not authorise mortgage broking; the people arranging mortgages must specifically hold the mortgage broker card [1].

What is the RERA mortgage broker card?

A practice card issued by the Dubai Land Department through the Trakheesi system, authorising an individual to broker mortgages, earned with an Emirates ID, a police good-conduct certificate, accredited DREI training and passing an annual professional exam. It is the operative gate on top of the DET trade licence [1].

Do I need a Central Bank licence to broker mortgages in Dubai?

Not established for a pure introducer. The Central Bank regulates the lenders, not introducers, and finance-company activities do not list mortgage brokerage. But the new Central Bank law's Article 62 covers anyone who "facilitates" a licensed activity, so confirm the perimeter with the Central Bank for your model [2][4].

How do mortgage brokers make money in Dubai?

By commission from the lending bank, typically a percentage of the loan, rather than or in addition to a client fee. Being on a bank's approved broker panel is the practical requirement to place business and earn commission, and each bank runs its own panel onboarding [2].

What are bank panels for mortgage brokers?

The approved broker lists that banks maintain, which a broker must join to place mortgages and earn commission with that lender. Panel arrangements are commercial and bank-specific, not a government register, so a broker onboards with each bank whose products it wants to offer [2].

Is mortgage broker commission VAT-free in Dubai?

No. A mortgage broker's commission or arrangement fee is standard-rated at 5%, not exempt. Financial services are exempt only where the consideration is an implicit margin or interest; explicit fee and commission-based intermediation is a taxable supply at 5% under Article 42. This is the most common tax error [5][6].

Can a foreigner own a mortgage brokerage in Dubai?

Generally yes. 100% foreign ownership is standard for most mainland activities, and a mortgage-broking company can usually be wholly foreign-owned. Confirm with DET and the Land Department that the specific activity code carries no local-partner or qualification condition for your structure [8].

Do mortgage brokers have AML obligations in Dubai?

Yes. A mortgage broker runs KYC on clients and handles source-of-funds, and real-estate-linked brokers are commonly treated within the sector's anti-money-laundering framework, registering on the Financial Intelligence Unit's goAML system and filing suspicious-transaction reports. Confirm which supervisor applies [2].

How much does it cost to start a mortgage brokerage in Dubai?

A realistic all-in first year commonly lands around AED 30,000 to 70,000, covering the DET licence, the office and Ejari, the RERA carding and DREI training, and visas. It is one of the lighter-capital regulated businesses to enter. Figures are approximate.

What is the difference between a mortgage broker and a mortgage consultant card?

The Dubai Land Department lists both as separate practice cards. In broad terms a mortgage broker arranges the finance between the client and the bank, while a consultant advises, and the exact scope of each is set by RERA. Confirm which card matches your intended activity with the Land Department [1].

Do I need to pass an exam to broker mortgages in Dubai?

Yes. The RERA mortgage broker practice card requires an accredited course through the Dubai Real Estate Institute and passing an annual professional exam, alongside the good-conduct certificate. The exam and training are the professional certification for the card [1].

Is a mortgage brokerage taxed on corporate tax in Dubai?

Yes, at 0% on taxable income up to AED 375,000 and 9% above, with Small Business Relief for revenue up to AED 3 million for tax periods ending on or before 31 December 2026. A new broker can typically use the relief in its early period [8].

Do I need a DIFC or ADGM licence for mortgage broking?

Only if you conduct a regulated financial activity such as advising on or arranging credit as a licensed financial-services firm, which is a heavier route. Most Dubai property-mortgage brokers operate as a mainland DET company with RERA carding, not through DIFC or ADGM [2].

Is the Dubai mortgage market growing?

Volume grew strongly in 2025, with roughly 51,000 mortgage transactions, up around 22.5% year on year. The honest nuance is that total mortgage value softened slightly and average loan-to-value fell, so the deal count grew more than loan sizes, but the structural demand from expat buyers is durable [7].

Do I need an office for a mortgage brokerage in Dubai?

Yes. A DLD-registered brokerage needs a physical office with an Ejari tenancy, which is a recurring cost and a requirement for the licensing and carding. It is one of the main setup expenses alongside the trade licence and the carding [1].

What is the difference between a mortgage broker and a bank's mortgage staff?

A bank's mortgage staff sell that bank's products from inside the lender; an independent mortgage broker shops across multiple banks' panels for the client. The broker needs the RERA card and DET licence, whereas the bank's own staff operate under the bank's Central Bank licence [1][2].

Can I charge the client a fee as well as bank commission?

Yes, brokers may earn a client fee in addition to or instead of bank commission, but note that any explicit fee is standard-rated at 5% for VAT, the same as commission. The remuneration structure changes the VAT base, so structure it with a tax adviser [5].

How long does it take to set up a mortgage brokerage in Dubai?

The DET trade licence can be issued in days to a couple of weeks, and the RERA carding adds the DREI training and the annual exam, plus bank-panel onboarding, which is commercial and bank-paced. Plan the carding and panels alongside the licence.

What happens if I broker mortgages without the RERA card?

It is practising an activity you are not authorised for, because DET states the trade licence alone does not authorise practice and the RERA mortgage broker card is required. Operating without the card, or without the right card, exposes the business to penalties [1].

What documents do I need to start a mortgage brokerage in Dubai?

Shareholder passports and photos, the reserved trade name and DET initial approval, the Memorandum of Association, and an Ejari tenancy for the office, plus, per broker, an Emirates ID, a Dubai Police good-conduct certificate, proof of the DREI course and a pass in the annual RERA exam for the mortgage broker card, and goAML AML registration [1][2].

What are the ongoing costs of running a mortgage brokerage in Dubai?

The annual DET licence and Ejari renewals, the RERA mortgage broker card and its annual exam renewed per carded broker at a modest fee, live AML compliance and goAML filings, bank-panel maintenance, and corporate tax and VAT filings. It is light-capital to start, but the carding and AML obligations run every year [1][2].

Can I open a corporate bank account for a mortgage brokerage in Dubai?

Yes, with a local bank once the DET licence and ideally the RERA carding are in place. Expect full know-your-customer checks on the shareholders and activity, an in-person meeting, the licence and tenancy in hand, and a maintained balance. Commission settling by bank transfer is a clean flow, but there is no fully-remote account opening [1].

Do I need to renew the RERA mortgage broker card?

Yes. The mortgage broker practice card is not a one-time qualification. It carries an annual renewal and the professional exam is an annual exam, so each carded broker re-sits and renews on RERA's cycle at a modest card fee. A lapsed card stops that person from legally broking mortgages even if the company licence is valid [1].

How do I get onto bank panels as a mortgage broker in Dubai?

Each lending bank runs its own approved-broker panel and onboarding, which is commercial rather than a government register. A carded brokerage applies to each bank whose products it wants to place, and the bank assesses the firm before adding it. A carded broker with no panels cannot place business, so panel onboarding is often the longest tail in going live [2].

What ongoing AML compliance does a mortgage brokerage have in Dubai?

Because a broker handles client identity and source-of-funds in the property-and-finance chain, AML is continuous. That means keeping KYC current, watching for sector red flags, filing suspicious-transaction reports on the goAML system when they arise, and keeping inspectable records. Confirm whether the Land Department or the Central Bank is your AML supervisor for your licensing characterisation [2].

Should a mortgage brokerage set up in mainland, DIFC or ADGM?

For a property-mortgage broker, mainland with RERA carding is the standard and lightest route. DIFC or ADGM apply only if you conduct a regulated financial activity such as advising on or arranging credit as a licensed financial-services firm under the DFSA or FSRA, which carries regulatory capital and compliance staff and is generally unnecessary for a mainland introducer [2].

Is a mortgage brokerage profitable in Dubai?

It can be, and it is light-capital to enter, with first-year setup commonly around AED 30,000 to 70,000. Commission follows completed mortgages, and deal count grew strongly in 2025 even as loan-to-value fell. The durable driver is an expat buyer base that needs help placing files across bank panels, so returns come from approval skill and panel breadth rather than a hot market alone [7].

References

[1] Dubai Land Department, request for issuing a real-estate activity practice card: the mortgage broker and mortgage consultant cards, requirements, fee and exam. DLD practice card

[2] Central Bank of the UAE, regulations regarding mortgage loans: the regulation of banks and finance companies that provide mortgage loans. CBUAE mortgage loans

[3] Central Bank of the UAE, finance companies regulation, permitted activities: the licensed finance-company activities, which do not list mortgage brokerage. CBUAE finance companies

[4] White and Case analysis of the new Central Bank law: Article 62 licensing perimeter covering anyone who carries on, offers, issues or facilitates a licensed financial activity. New CBUAE law analysis

[5] Federal Tax Authority, Cabinet Decision No. 52 of 2017, Article 42 on financial services: exempt only where the consideration is an implicit margin, explicit fee and commission standard-rated at 5%. FTA VAT executive regulations

[6] Federal Tax Authority, VAT guides and public clarifications: explicit-fee financial services standard-rated and registration thresholds. FTA VAT guides

[7] Dubai Media Office, Dubai real estate transactions and mortgage volumes in 2025: record transaction activity and mortgage-deal growth. Dubai Media Office real estate

[8] Federal Tax Authority, corporate tax: 0% up to AED 375,000 and 9% above, and Small Business Relief through tax periods ending 31 December 2026, with 100% foreign ownership context. FTA corporate tax