Dubai Tourism Dirham: Rates and Remittance Guide (2026)

Key takeaways

• Tourism Dirham is Dubai’s hospitality tax, charged per occupied bedroom per night. Holiday homes pay AED 10 (Standard) or AED 15 (Deluxe) based on their DET classification.
• The fee is capped at the first 30 consecutive nights of any stay. Long-stay guests beyond 30 nights are exempt for the remainder.
• Platform bookings on Airbnb and Booking.com typically collect and remit Tourism Dirham on the operator’s behalf, but behavior is not uniform. The permit holder is always responsible for verifying collection. Direct bookings require manual collection and monthly remittance by the 15th of the following month (legally: before the 16th).
• Late Tourism Dirham payment carries a penalty of 10 percent of the unpaid amount with a minimum of AED 1,000.¹ The penalty schedule in Executive Council Resolution No. 2 of 2014 runs from AED 1,000 for late statements to AED 15,000 for providing false information. Fines double for repeat violations within a year.²
• Three 2025–2026 hospitality programs touch Tourism Dirham. Executive Council Resolution 68 of 2025 is hotel-scoped and does not cover holiday homes. The March 2026 Dh1 billion package deferred Tourism Dirham for hospitality establishments including, per secondary reporting, holiday homes.³ The May 2026 Dh1.5 billion package expanded on this by moving from a deferral to a full exemption and adding a permit fee waiver.⁴

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Dubai’s Tourism Dirham is the fee most holiday home operators collect without thinking about, because platform bookings handle it automatically. Then a direct booking comes in, and suddenly they’re looking at a portal they’ve never used, a deadline they didn’t know about, and an AED 1,000-plus penalty for missing it.

Tourism Dirham is underexplained everywhere. Official documentation is dense. Most blog coverage is one paragraph inside a licensing guide. This post covers all of it: what the fee is, what it costs, how to collect it, how to remit it, and what changed in 2026.

This post is part of the 3-hour compliance rhythm that every Dubai holiday home owner is responsible for. If you haven’t licensed your property yet, start with the DET licensing guide first.

What is the Tourism Dirham and who pays it?

Tourism Dirham is Dubai’s tourism tax, charged per occupied bedroom per night in every licensed accommodation (hotels, aparthotels, and holiday homes). The legal basis is DET Administrative Resolution No. 2 of 2020 (a separate instrument from Executive Council Resolution No. 2 of 2014, which sets penalties). Guests pay it, operators collect it, and operators are legally responsible for remitting it to DET monthly.

The fee was introduced in 2014 to fund Dubai’s tourism sector development. It applies to all paid accommodation stays in licensed properties across the emirate, with rates scaled by property classification. For holiday homes specifically, the rate depends on whether DET classifies the property as Standard or Deluxe after licensing.

The operator is the responsible party. That’s true regardless of which booking channel the guest used, whether the guest paid on arrival or in advance, or whether the guest even remembers paying the fee. If DET audits a booking and finds no corresponding Tourism Dirham remittance, the operator is on the hook.

What are the Tourism Dirham rates for Dubai holiday homes in 2026?

Dubai holiday homes charge AED 10 per bedroom per night for Standard classification and AED 15 per bedroom per night for Deluxe classification. The broader Dubai accommodation rate schedule runs from AED 7 (budget hotels and aparthotels) to AED 20 (5-star hotels), with holiday homes sitting in the middle.

Example calculation. A 2-bedroom Standard-classified apartment booked for 5 nights: 2 bedrooms × 5 nights × AED 10 = AED 100 total Tourism Dirham. The same apartment as a Deluxe classification would charge AED 150. Your classification is assigned by DET after licensing and shown on your HH 2.0 portal profile.

The fee caps at the first 30 consecutive nights of any booking. A guest staying 45 nights pays Tourism Dirham on nights 1 through 30 only. The cap matters for corporate relocations, medical-tourism stays, and digital-nomad bookings.

For budgeting, Tourism Dirham typically runs 2 to 5 percent of gross revenue. The exact share depends on your classification, bedroom count, and ADR (derived from the worked example, not a published benchmark). On the example above (2-bedroom Standard, AED 500 unit ADR, AED 2,500 booking revenue), the AED 100 Tourism Dirham works out to 4 percent. A higher-ADR property lands lower in the range; a lower-ADR multi-bedroom unit lands higher. For how Tourism Dirham factors into a full gross-to-net cost stack alongside DET fees, platform commissions, and service charges, see the Dubai holiday home net yield walkthrough.

How is Tourism Dirham collected on different booking channels?

Airbnb, Booking.com, and most major online travel agencies typically collect and remit Tourism Dirham on behalf of the operator. Payouts arrive net of the fee, with Tourism Dirham shown as a separate line item on the breakdown. That said, platform behavior is not uniform across every listing and booking type, so treat “the platform handled it” as a working assumption to verify, not a guarantee. The permit holder is the legally responsible party either way.

Direct bookings are different. If a guest books through your own website, via WhatsApp, through a direct email inquiry, or via any channel you manage yourself, Tourism Dirham is not collected automatically. You have two options. Charge it explicitly as a separate line item on the guest’s invoice (the cleaner approach). Or bake it into your nightly rate and absorb it internally (simpler but reduces your margin).

Most operators who lose money on Tourism Dirham lose it on direct bookings, not platform bookings. Major platforms usually handle it. A single direct booking you forget to collect and remit is AED 50 to AED 150 out of your pocket. Add a late-payment penalty of 10 percent on the unpaid amount (minimum AED 1,000).¹ Repeated non-compliance escalates through the penalty schedule, with fines ranging up to AED 15,000 for providing false information to DET.²

Edge cases worth knowing. Refunded bookings: Tourism Dirham is refunded along with the stay. No-shows: no fee applies because no bedroom was occupied. Cancellations before check-in: no fee applies. Partial stays (guest checks out early): fee applies only to nights actually stayed. These distinctions matter when you’re reconciling your monthly report against your booking records.

When and how do you remit Tourism Dirham to DET?

Monthly, before the 16th of the following month (most operators shorthand this to “by the 15th”). You submit the remittance through the DET Holiday Homes (HH 2.0) portal alongside your guest registration report. The two are typically submitted together as the monthly compliance package.

Here’s the workflow in practice. At the start of each month, pull a list of every booking from the previous month, categorized by channel. For bookings the platform handled, confirm Tourism Dirham collection on your payout breakdown and keep that record. For direct bookings, total the occupied bedroom-nights (capped at 30 per booking) and multiply by your classification rate. That total is what you owe DET. Log into HH 2.0, submit the report, and pay via the portal’s payment gateway.

The reconciliation step matters. DET cross-references your remittance against platform-reported booking data. If the platforms show 50 booking-nights for your property in March and your submission only accounts for 10 direct-booking nights, DET expects the platforms to have remitted the other 40. Discrepancies flag for review. Keeping records of your platform payout breakdowns helps if DET ever asks you to explain a gap.

Data retention matters too. Industry guidance recommends keeping records of all Tourism Dirham collection and remittance for a minimum of five years. Cloud spreadsheets are fine. Printed records are fine. What matters is that you can produce them if asked.

For the full HH 2.0 portal walkthrough, see the 3-hour guest registration walkthrough.

What changed for Tourism Dirham in 2025 and 2026?

Three distinct programs published between October 2025 and May 2026 touch Tourism Dirham. The first is hotel-scoped and does not affect holiday homes. The second and third both cover holiday homes, with the May 2026 package going further than the March 2026 deferral.

Executive Council Resolution No. 68 of 2025 (hotel zone incentive, Oct 2025)

A two-year reimbursement on Dubai Municipality Fee and Tourism Dirham for new hotel establishments opening in four named development zones: Dubai South, Palm Jebel Ali, Dubai Parks, and Dubai Islands. The official text on the DET legislative news page⁵ lists hotels, resorts, hotel apartments, and other DET-approved hospitality developments. Holiday homes are not listed.

Dh1 billion economic support package (Mar 2026)

Approved 30 March 2026 with rollout from 1 April 2026.⁶ A three-month deferral of room and food-and-beverage sales fees plus Tourism Dirham. Secondary reporting indicates the deferral covered hotels, hotel apartments, and holiday homes.³ The original deferral period covered April through June 2026.

Dh1.5 billion economic support package (May 2026)

Approved 21 May 2026.⁴ This package expanded on the March deferral in two ways. First, it moved the Tourism Dirham measure from a deferral to a full exemption from collection. Second, it explicitly included holiday homes: permit and licence fees for holiday home operators were also exempted.

The 33 initiatives in the package have implementation periods ranging between 3 and 12 months, but DET has not publicly confirmed the specific duration assigned to the Tourism Dirham exemption. As of September 2026, operators should check their HH 2.0 portal payment orders to confirm whether Tourism Dirham collection has resumed. Do not assume the exemption is still active without verifying with DET.

Bottom line for holiday home operators

If you operate a holiday home and want to confirm whether any of these programs applies to your specific permit, contact DET directly. Executive Council Resolution 68 of 2025 does not cover holiday homes. Both the March 2026 deferral and the May 2026 exemption cover holiday homes. The March deferral period (April through June 2026) has ended. The May exemption’s end date has not been publicly announced.

What happens if you miss a Tourism Dirham payment?

Missing the monthly 15th deadline triggers a late-payment penalty of 10 percent of the unpaid Tourism Dirham, with a minimum of AED 1,000.¹ That penalty applies to the fee amount itself. Separately, failing to submit the required monthly statement carries its own fine of AED 1,000 to AED 3,000 depending on whether the submission was late or missing entirely.²

The penalty schedule in Executive Council Resolution No. 2 of 2014 covers a range of violations beyond simple late payment.² Key tiers:

Violation	Fine
Late payment or failure to collect	10% of unpaid amount (min. AED 1,000)
Late statement submission	AED 1,000
Missing monthly statements	AED 3,000
Missing fee data in records	AED 5,000
Overdue final accounts	AED 5,000
Applying wrong fee category or amount	AED 5,000
Obstructing inspections	AED 5,000
Providing false information	AED 15,000
Repeat of any violation within 1 year	Fine doubles (max AED 50,000)

DET reconciles your remittance against platform-reported booking data. Airbnb and Booking.com report Dubai guest stays to DET as part of platform compliance; smaller OTAs and direct bookings rely on your own HH 2.0 submission. If the platforms show bookings for your property and your monthly submission doesn’t account for them, the system flags the discrepancy.

The escalation pattern follows the Resolution 2 of 2014 penalty schedule.² First missed month: late-payment penalty plus the outstanding Tourism Dirham owed. Pattern of missed filings across multiple months: escalated fines and mandatory portal re-verification. Systemic non-compliance: permit suspension, listing removal from platforms, and potential blacklisting from future licensing.

One piece of practical advice. If you realize you’ve missed a month, voluntary disclosure to DET is treated more leniently than discovered non-compliance. Log into the HH 2.0 portal, submit a late filing with an explanation, and pay the outstanding amount plus any penalty. DET has processes for this. What they don’t have processes for is operators who wait for the audit to catch them.

Where does Tourism Dirham fit into your full compliance rhythm?

Tourism Dirham is one piece of the monthly Dubai holiday home compliance cycle, which runs alongside 3-hour guest registration, VAT filing (if applicable), and ongoing safety equipment maintenance. The full rhythm is covered in Part 2 of the compliance guide.

In our experience, Tourism Dirham remittance takes roughly 15 to 30 minutes per month of portal work for operators running 3 to 5 properties. For portfolios of 10+ units, it becomes a meaningful administrative task, especially when direct bookings make up a significant share of revenue. This is one of the repetitive compliance tasks that AI-driven operations can handle autonomously once the system has your property data and portal credentials.

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Tourism Dirham is the simplest compliance obligation on paper and one of the most commonly missed in practice, because the direct-booking edge case catches operators off guard. Platform bookings usually handle themselves. Direct bookings don’t. Build a monthly habit of reconciling both channels against your records, and the penalty schedule never comes near your business.

If you’re just starting out and haven’t licensed yet, begin with the DET licensing guide. If you’re running multiple properties and the compliance workload is adding up, the pioneer program is where we’re onboarding the first 20 portfolios at launch. You can also read more about my background and what I’m building.

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This guide reflects Dubai short-term rental regulations as of September 2026. Tourism Dirham rates, the May 2026 exemption, and the penalty schedule may change. Always verify current rules with the Department of Economy and Tourism (DET) directly before making compliance decisions.

Footnotes

1. Al Tamimi & Company, “Dubai tourists to face the new Tourism Dirham fee”, retrieved September 2026 ↩ ↩² ↩³

2. Executive Council Resolution No. 2 of 2014, Schedule 2, Dubai Legislation Portal, retrieved September 2026 ↩ ↩² ↩³ ↩⁴ ↩⁵

3. Gulf News, “Dubai allows hotels, businesses to defer fees under new economic measures”, retrieved September 2026 ↩ ↩²

4. Dubai Media Office, “Hamdan bin Mohammed approves Dh1.5 billion package,” 21 May 2026, retrieved September 2026 ↩ ↩²

5. DET Legislative News, Executive Council Resolution No. 68 of 2025, retrieved September 2026 ↩

6. Dubai Media Office, “Hamdan bin Mohammed approves AED 1 billion in facilitations,” 30 March 2026, retrieved September 2026 ↩