Tax Services for
Bed & Breakfast Businesses
in UAE 2026
The complete 2026 UAE tax guide for bed and breakfast businesses, holiday home operators, and short-term rental hosts — Tourism Dirham levy, VAT on accommodation and breakfast, Corporate Tax, DTCM holiday home licensing, Airbnb and Booking.com tax treatment, staff payroll, and specialist UAE B&B tax advisory.
The UAE bed and breakfast and short-term holiday home sector is a growing and increasingly regulated part of the UAE's world-class tourism economy — driven by Dubai's record visitor numbers, Abu Dhabi's expanding tourism ambitions, and the explosive growth of platforms like Airbnb, Booking.com, and Vrbo in the UAE market. B&B operators, holiday home hosts, and short-term rental businesses face a layered tax and levy landscape that most operators significantly underestimate: the Tourism Dirham per-room-per-night levy collected for DTCM, UAE VAT at 5% on accommodation and ancillary services like breakfast, Corporate Tax at 9% on business profits (with Small Business Relief for smaller hosts), DTCM holiday home licensing obligations, and the increasingly complex tax relationship with online travel agencies (OTAs) that may or may not be collecting Tourism Dirham and VAT on the operator's behalf. This comprehensive 2026 guide covers every material UAE tax service for B&B and holiday home businesses — and how OneDeskSolution provides specialist UAE hospitality and short-term rental tax advisory.
🏡1. UAE B&B & Holiday Home Tax Landscape 2026
The UAE's short-term accommodation market is booming. Dubai welcomed over 17 million international visitors in 2024 — breaking records for the seventh consecutive year — and the Emirates' continued rise as a global tourism, events, and MICE destination is driving strong demand for diverse accommodation types beyond traditional hotels. Bed and breakfast operations, boutique guesthouses, DTCM-licensed holiday homes, and short-term rental properties listed on Airbnb and Booking.com represent a rapidly growing share of the UAE's accommodation ecosystem, particularly in areas like Jumeirah, Palm Jumeirah, Dubai Marina, Downtown Dubai, and the vibrant neighbourhoods of Abu Dhabi's Yas Island and Corniche.
For B&B operators and holiday home hosts in the UAE, the tax and levy environment has become substantially more complex since 2017. They must now navigate: the Tourism Dirham (a per-room, per-night levy payable to DTCM for Dubai-based operations); UAE VAT at 5% on accommodation and ancillary services; the requirement to hold a DTCM or DET Holiday Home licence before accepting any paying guests; UAE Corporate Tax at 9% on business profits; and — increasingly — the tax interaction with OTA platforms like Airbnb, which in some emirate contexts may collect and remit Tourism Dirham and VAT on the host's behalf, or may leave full compliance responsibility with the operator.
The most common tax and compliance errors in the UAE B&B and holiday home sector are operating without a DTCM licence (a serious offence), failing to collect and remit the Tourism Dirham, not registering for VAT when the mandatory threshold is crossed, and not filing Corporate Tax returns or electing Small Business Relief. These errors collectively expose operators to significant FTA penalties and DTCM enforcement action — understanding and addressing each of them is the starting point for any compliant UAE B&B business.
B&B & Holiday Home Tax — UAE Specialist Advisory
OneDeskSolution provides expert UAE tax services for B&B operators and holiday home hosts — Tourism Dirham compliance, VAT registration and returns, Corporate Tax filing, SBR election, OTA tax analysis, and DTCM compliance advisory. Get a free consultation today.
🏠2. Types of B&B & Short-Term Rental Businesses
Owner-Occupied B&B
Owner lives in the property; rents spare rooms; traditional B&B model; breakfast included; personal hosting style
Holiday Home (Entire Unit)
Owner/investor rents entire apartment or villa; not owner-occupied; DTCM holiday home licence required; OTA-listed
Boutique Guesthouse
3–12 rooms; independent hospitality property; potential hotel classification; stronger brand; all-inclusive options
Multi-Unit Operator
Manages multiple holiday home units (own or third-party managed); professional short-term rental company
OTA-Only Listing (Airbnb/Booking)
Single property listed exclusively on Airbnb or Booking.com; typically individual investor; minimal branded presence
Serviced Apartment
Furnished apartments with hotel-style services; weekly/monthly lets; corporate clients; DED + DTCM/DET licence
| Business Type | Tourism Dirham | VAT Position | CT Profile | Primary Risk |
|---|---|---|---|---|
| Owner-Occupied B&B | Applicable per room | 5% VAT if >AED 375K; SBR likely | 0% SBR (low revenue) | Not collecting Tourism Dirham; no DTCM licence |
| Holiday Home (single unit) | Applicable per night | 5% VAT if >AED 375K | 0% SBR likely | OTA collecting on behalf without remittance; no VAT registration |
| Boutique Guesthouse | Applicable; managed carefully | 5% VAT — likely above threshold | 9% CT or SBR | Mixed food/room VAT; staff payroll; DTCM classification |
| Multi-Unit Operator | Applicable across all units | 5% VAT — above threshold | 9% CT — significant | Multi-unit Tourism Dirham aggregation; management fee income VAT |
| Serviced Apartments | Applicable per night (short stays) | 5% VAT — above threshold | 9% CT or SBR | Short vs. long stay VAT treatment; Tourism Dirham on short stays only |
🏛️3. Tourism Dirham — What It Is & How It Works
The Tourism Dirham is a per-room, per-night hospitality levy collected by Dubai Tourism (DTCM / DET) on all short-term accommodation in Dubai. It is distinct from UAE VAT — it is not a tax but a regulatory levy — and must be collected from guests on top of the room rate and any applicable VAT. It applies to all DTCM-licensed accommodation establishments, including holiday homes and B&Bs.
- Collect Tourism Dirham from the guest — not from your own revenue: The Tourism Dirham is a guest levy — it must be collected from the guest at check-in or as part of the booking confirmation, in addition to the room rate and VAT. It is not a cost to the operator — it passes through the operator's books and is remitted to DTCM/DET. If the operator fails to collect it from the guest and then must pay it to DTCM from their own funds, this becomes a direct cost. Collect it systematically on every night of every booking.
- Issue a Tourism Dirham receipt to the guest: Guests are entitled to a separate line-item receipt confirming the Tourism Dirham charged per room per night. This should appear separately on the guest invoice, clearly labelled "Tourism Dirham", distinct from the room rate and from the 5% VAT charge.
- Remit Tourism Dirham monthly via the DTCM/DET portal: Tourism Dirham collected must be remitted to DTCM through the tourism portal — typically on a monthly basis. Maintain a Tourism Dirham ledger tracking: amount collected per booking, guest name, booking dates, and amounts remitted to DTCM each month. Retain records for at least 5 years.
- Long-stay guests (30+ consecutive nights) — potential exemption: Guests staying for 30 or more consecutive nights in the same accommodation may qualify for an exemption from the Tourism Dirham for the period beyond 30 days. The specific exemption conditions should be verified directly with DTCM, as the rules can vary by accommodation category and may change.
- Tourism Dirham on OTA bookings — who collects it? This is one of the most common grey areas. Some OTA platforms (Airbnb has had agreements with DTCM; Booking.com collects in some contexts) collect and remit Tourism Dirham directly. Others leave collection with the property operator. Confirm with each OTA platform in writing whether they are collecting and remitting Tourism Dirham on your behalf. If they are not — you are still responsible for collecting it from every guest, even if the booking came through the platform.
Non-Collection of Tourism Dirham — DTCM Enforcement Risk: Failure to collect and remit the Tourism Dirham to DTCM is not a minor administrative oversight — it is a licence compliance violation that can result in DTCM fines, suspension, or revocation of the holiday home or establishment licence. DTCM conducts compliance inspections of licensed establishments and can cross-reference OTA booking records with remittance declarations. Ensure Tourism Dirham collection is built into your booking confirmation and check-in process from day one.
📋4. DTCM & DET Holiday Home Licensing
| Licence Type | Regulatory Body | Who Needs It | Key Requirements | Annual Cost (AED) |
|---|---|---|---|---|
| Holiday Home Permit (entire unit, Dubai) | DET (Dubai Economy and Tourism) | Every property in Dubai renting a furnished apartment or villa to guests for short-term stays | DED trade licence; property NOC from building management; DEWA in landlord/operator name; no outstanding service charges; fire safety compliance | AED 1,500–4,000+ per unit depending on category |
| Bed & Breakfast / Guesthouse Permit (Dubai) | DET / DTCM | Owner-occupied properties renting spare rooms; small guesthouses with limited rooms | Trade licence; property compliance; DM health and hygiene standards for food service if breakfast served; specific room requirements | AED 2,000–8,000 |
| Holiday Home Permit (Abu Dhabi) | Department of Culture and Tourism (DCT) | All short-term rental properties in Abu Dhabi — including units on Yas Island, Saadiyat, Corniche | Abu Dhabi trade licence or permit; property compliance; ADDC utilities; Tourism Dirham registration | AED 1,500–3,500 per unit |
| Hotel Apartment Classification (Dubai/AD) | DET / DCT | Properties offering hotel-style services across multiple units; larger serviced apartment operations | More extensive: fire system, pool/gym safety, food service licence, staffing requirements, classification inspection | AED 5,000–25,000+ |
Operating Without a DTCM Licence — Criminal Offence in Dubai: Renting a property in Dubai as a holiday home or B&B without a valid DET (Dubai Economy and Tourism) Holiday Home Permit is a criminal offence under Dubai Law, not merely an administrative violation. Penalties include substantial fines (AED 10,000–100,000+ in some cases), property seizure, and banning from the short-term rental market. DTCM actively monitors OTA platforms and cross-references listings against its licence database. If your Airbnb or Booking.com listing is visible online but you do not hold a valid Holiday Home Permit — the risk is real and immediate. Obtain your DTCM licence before listing on any platform.
💰5. VAT on Accommodation Services
| Accommodation Scenario | VAT Treatment | Rate | Key Notes |
|---|---|---|---|
| B&B nightly room rate | Standard-Rated | 5% | Room charge per night: 5% VAT. Issue tax invoice with room rate + 5% VAT + Tourism Dirham as separate line items. |
| Holiday home nightly rate (short stay <30 nights) | Standard-Rated | 5% | All short-term holiday home stays: 5% VAT on the accommodation fee. |
| Long-stay let (>30 consecutive nights, same guest) | Exempt — residential letting | 0% Exempt | A stay extending beyond 30 consecutive nights by the same guest may transition to residential letting — exempt from VAT. Monitor carefully and switch VAT treatment if threshold crossed. |
| Security deposit | Outside scope | No VAT | A refundable security deposit is not consideration for a supply — outside scope of VAT. Do not charge VAT on refundable deposits. |
| Booking fees / administration charges | Standard-Rated | 5% | Non-refundable booking fees and administration charges are consideration for a supply — 5% VAT applies. |
| Cancellation fee (non-refundable) | Standard-Rated | 5% | A non-refundable cancellation charge is compensation for a supply that was agreed but not delivered — 5% VAT on cancellation fees retained by the operator. |
| Airport transfer (included in package) | Standard-Rated | 5% | Transfer services included in a B&B package: 5% VAT on the total package value, or apportioned across components. |
The 30-Night Rule — Short-Term vs. Residential Letting VAT Boundary: The line between a standard-rated short-term holiday rental (5% VAT) and an exempt residential letting (0% VAT, no input tax recovery) is set at 30 consecutive nights by the same guest. If a guest who initially booked a 2-week stay decides to extend for a total of 45 nights — the accommodation may transition from a taxable short-term supply to an exempt residential letting from day 31 onwards. This has material VAT consequences: output VAT stops on the accommodation fee from day 31, but you also lose input VAT recovery on related costs. Track guest stays carefully and adjust VAT treatment if they cross the 30-night threshold.
🍳6. VAT on Breakfast & Food Services
| Food / Beverage Service | VAT Treatment | Rate | Condition |
|---|---|---|---|
| Breakfast included in room rate (single package price) | Standard-Rated | 5% | When room + breakfast is sold at a single bundled price: 5% VAT on the entire package. No need to apportion separately for VAT purposes if a genuine single supply. |
| Breakfast charged separately | Standard-Rated | 5% | Breakfast as a separately priced option (guest can opt in or out): 5% VAT on the breakfast fee. Issue a separate or itemised tax invoice showing the breakfast charge + 5% VAT. |
| Continental buffet items (prepared for guests) | Standard-Rated | 5% | All prepared food served to guests at a B&B: 5% VAT. The fact that it is a small B&B does not change the VAT treatment from a hotel restaurant. |
| Guest kitchen use (self-catering) | Outside scope / zero-rated | 0% | If guests have access to a kitchen and are provided raw, unprocessed groceries (fresh vegetables, eggs, bread, etc. from the zero-rated basic foods list): those specific items are zero-rated. Prepared or cooked items: 5%. |
| Welcome drinks / amenity basket | Standard-Rated | 5% | Welcome refreshments and amenity baskets provided as part of the accommodation service: 5% VAT on the value of the items as part of the overall taxable accommodation supply. |
| Mini-bar / room service | Standard-Rated | 5% | Minibar items and room service: 5% VAT. Alcoholic minibar items: 5% VAT + 50% Excise Tax (already embedded in purchase price from licensed distributor). |
🌐7. OTA Platforms — Airbnb, Booking.com & Tax
Online travel agencies (OTAs) — Airbnb, Booking.com, Expedia, Vrbo — are the primary booking channel for most UAE holiday homes and B&Bs. The tax relationship between a UAE host and an OTA platform is complex, frequently misunderstood, and evolving as platforms deepen their UAE regulatory compliance arrangements.
| Tax / Levy | Airbnb UAE | Booking.com UAE | Host Responsibility if Platform Does NOT Collect |
|---|---|---|---|
| Tourism Dirham (Dubai) | Airbnb has had arrangements with DTCM — verify current status per your listing | Booking.com collects in some arrangements — verify per property and current agreement | If platform does not collect: host must collect from guest at check-in/confirmation and remit to DTCM monthly |
| VAT on room rate (5%) | Airbnb may or may not include VAT in displayed price — verify your listing settings and platform's current UAE VAT arrangement | Booking.com may or may not handle VAT — depends on your contract model with the platform | If platform does not collect/remit: host must declare 5% output VAT on all accommodation revenue in quarterly VAT 201 |
| VAT on platform commission (charged TO host) | Airbnb charges hosts 3% commission + 5% VAT on commission | Booking.com charges hosts 15–20% commission + 5% VAT | Host recovers this input VAT in quarterly VAT 201 return |
| VAT on payout to host | Net payout to host is not subject to additional VAT — VAT is managed on the gross booking value | Same principle applies | Ensure the gross booking value (pre-commission) is the basis for your VAT output tax, not the net payout received |
Confirm in Writing What Your OTA Is Collecting on Your Behalf: Platform tax arrangements with UAE authorities change over time, and there is often a significant gap between what a platform's terms of service say and what is actually collected and remitted in practice in the UAE. Do not assume that because Airbnb "mentions" Tourism Dirham compliance that they are collecting and remitting it for your specific listing in your specific emirate. Obtain explicit written confirmation from the platform of exactly which levies they are collecting and remitting — and for which periods. Until you have that confirmation, assume full compliance responsibility rests with you as the host/operator.
🏛️8. Corporate Tax for B&B Operators
| Operator Profile | CT Rate | Key CT Strategy | Priority Actions |
|---|---|---|---|
| Individual host — single holiday home unit | 0% SBR if <AED 3M revenue; 9% on profits above AED 375K if no SBR | Elect SBR if eligible; track all property costs; mortgage interest deduction analysis | CT registration mandatory; SBR election in CT 201; basic property accounts |
| Owner-occupied B&B (2–6 rooms) | 0% SBR likely — revenue typically <AED 3M | SBR election; utility cost apportionment between private and business use; breakfast COGS; staff costs | CT registration; SBR; quarterly VAT; Tourism Dirham monthly remittance |
| Boutique guesthouse (7–20 rooms) | 9% CT — likely above SBR threshold | Fit-out depreciation; furniture and equipment; staff EOSB; utility costs; OTA commission deductions; website and marketing | Annual CT 201; quarterly management accounts; full IFRS bookkeeping; potential audit requirement |
| Multi-unit holiday home operator (10+ units) | 9% CT — above SBR; significant CT liability | Property management fee deductions; depreciation across portfolio; group structure if multiple entities; revenue reconciliation across platforms | Professional CT advisory; full bookkeeping; annual audit; TP analysis if related parties |
📋9. Key Tax Deductions for B&B Businesses
📊 CT Deductibility — B&B Cost Categories
| Deduction Item | CT Deductibility | Input VAT Recovery | Key Note |
|---|---|---|---|
| Property rent (Ejari-registered lease) | 100% for business accommodation use | 5% VAT on rent if landlord VAT-registered — recoverable | Ensure Ejari is registered in the business entity's name; retain lease documents |
| Furniture, bedding, kitchen equipment | 100% via IAS 16 depreciation (3–7 year useful life) | 5% input VAT on purchases — 100% recoverable | Maintain an asset register; begin depreciation from date placed in service |
| Breakfast food and beverage purchases | 100% — direct cost of the B&B service | 5% input VAT on purchased food (standard-rated supplies); retain invoices | Track food cost per room night served for management reporting |
| DEWA utility costs (electricity + water) | 100% if fully business premises; apportion if mixed owner-occupier | 5% input VAT on DEWA bill — recoverable for business element | For owner-occupied B&B: apportion DEWA costs between rooms let (business) and owner's private quarters |
| OTA platform commissions (Airbnb, Booking.com) | 100% CT-deductible | 5% VAT on commission invoice — recoverable | Platforms issue monthly statements; retain as input tax evidence |
| Property management company fees | 100% CT-deductible | 5% input VAT on management fee — recoverable | Common for multi-unit operators; management fee income of the PM company is a separate taxable supply |
| Maintenance and repairs | 100% CT-deductible (revenue maintenance) | 5% input VAT on contractor invoices — recoverable | Capital improvements (extending the property, major renovations) should be capitalised and depreciated — not expensed |
B&B Tax, Tourism Dirham & DTCM Compliance — Handled
OneDeskSolution helps UAE B&B operators and holiday home hosts stay compliant across every obligation — Tourism Dirham remittance, VAT registration and returns, Corporate Tax filing, SBR election, OTA tax analysis, and DTCM licensing support. Contact us today.
👥10. Staff & Housekeeping Payroll Tax Compliance
| Staff Role | Payroll Treatment | Key Compliance Point |
|---|---|---|
| Full-time housekeeper / room attendant | Employment; WPS payroll mandatory; EOSB accrual monthly on basic salary; health insurance (Dubai mandatory) | Visa required; health card if food handling; WPS submission by month end; EOSB 21 days/year first 5 years |
| Part-time cleaning staff | Employment (even part-time); UAE Labour Law applies; pro-rata EOSB; WPS for salary component | Many small B&Bs incorrectly treat part-time cleaners as contractors — if hours are fixed and work is directed by owner: employment |
| Freelance / on-call cleaner | Independent contractor if genuinely self-employed (own tools, multiple clients, own schedule); no WPS/EOSB obligation; 5% VAT if VAT-registered | Reclassification risk if the arrangement resembles employment; ensure genuinely non-exclusive and self-directed |
| B&B manager (live-in) | Employment; accommodation provided as part of salary package; accommodation value should be recorded at market rate | Live-in accommodation is a benefit-in-kind; the economic value should be included in the total employment cost even if not cash-paid |
| Breakfast cook / kitchen staff | Employment; WPS; EOSB; DM health card mandatory for food handlers | Health card from DHA/equivalent authority mandatory before food preparation begins; renewed annually |
🎯11. Small Business Relief — B&B Eligibility
| B&B Profile | Est. Annual Revenue | SBR Eligible? | Estimated CT Saving |
|---|---|---|---|
| 1-room B&B (AED 350/night × 200 nights) | ~AED 70,000 | Yes — well below AED 3M | Savings depend on profit, but SBR preserves 0% CT |
| 3-room B&B (AED 400/night × 270 nights) | ~AED 324,000 | Yes — below AED 3M | Meaningful saving if profitable; SBR is the correct election |
| Single holiday home (AED 800/night × 200 nights) | ~AED 160,000 | Yes — well below AED 3M | SBR election saves all CT on profits above AED 375K |
| 5-unit holiday home operator (AED 600 avg × 200 nights) | ~AED 600,000 | Yes — below AED 3M | SBR provides 0% CT; elect annually in CT 201 |
| Boutique guesthouse 15 rooms (AED 500 avg × 280 nights) | ~AED 2,100,000 | Yes — under AED 3M | SBR saves up to AED 155,250/year (9% × AED 1.725M profit above AED 375K at 100% margin — actual saving lower) |
| Large multi-unit operator (30+ units) | AED 5M–15M+ | No — above AED 3M SBR limit | 9% CT; professional CT advisory and deduction optimisation essential |
SBR Must Be Actively Elected Every Year — It Is NOT Automatic: The vast majority of UAE B&B operators and holiday home hosts qualify for Small Business Relief (0% Corporate Tax) because their annual revenue is well below the AED 3 million SBR threshold. But SBR is never automatic — it must be actively elected in the annual CT 201 return filed via EmaraTax. An eligible host who fails to tick the SBR election box will be assessed at 9% CT on profits above AED 375,000 — potentially thousands of dirhams of unnecessary tax. File the CT 201 on time and elect SBR every year you qualify.
🔍12. FTA Audit Readiness for B&B Operators
- Reconcile all booking revenue to VAT declared — across all platforms: Prepare a monthly revenue schedule showing: bookings from Airbnb, bookings from Booking.com, bookings from own website/direct, and walk-ins. Total gross revenue × 5/105 = expected output VAT. Compare this to VAT 201 Box 1. Revenue from OTA platforms arrives as net payouts (after commission deduction) — always use gross booking value for VAT declaration, not the net payout you received.
- Tourism Dirham register reconciled to DTCM remittances: Maintain a Tourism Dirham register listing every guest stay, number of nights, Tourism Dirham collected, and the corresponding DTCM monthly remittance. FTA auditors in hospitality sector audits cross-reference this register against bank statements (remittances to DTCM) and booking records. Any gap in the Tourism Dirham register is a compliance flag.
- Keep all OTA settlement statements for 5 years: Airbnb, Booking.com, and all OTA platforms issue monthly settlement statements showing: total bookings, gross value, commissions, net payout. These are primary source documents for both the VAT return and the CT computation. Download and retain all settlement statements — do not rely on online platform portals where data may not be accessible after a few years.
- DTCM Holiday Home licence valid and in date — confirm annually: An expired DTCM Holiday Home Permit creates both a regulatory enforcement risk and a VAT compliance question (VAT is only chargeable by licensed accommodation establishments). Renew DTCM licences before expiry; document the renewal in the compliance file.
- Separate Tourism Dirham from accommodation revenue in accounts: Tourism Dirham collected from guests passes through the operator's bank account but is not the operator's income — it is a liability payable to DTCM. Ensure your bookkeeping system records Tourism Dirham collected as a liability (Tourism Dirham payable — DTCM), not as income. Treating it as income overstates revenue, overstates CT liability, and distorts the VAT return.
📅13. Annual Tax & Levy Compliance Calendar
Total up all guest nights in the month × Tourism Dirham per room per night = amount to remit to DTCM via the tourism portal. Due in the following month (confirm exact date with DTCM/DET). Update Tourism Dirham register. Retain confirmation of each monthly remittance.
Reconcile all Q4 booking revenue across all platforms. Box 1: total accommodation + breakfast + ancillary services × 5% output VAT. Box 9: input VAT on rent, furniture, food purchases, cleaning supplies, OTA commissions. Box 3: reverse charge on overseas software (if any booking system software from overseas vendor). Submit and pay any VAT due.
Same methodology as Q4. Review: new furniture or fit-out investment in Q1? Claim 100% input VAT on all B&B equipment. Approaching AED 375,000 VAT registration threshold? Monitor monthly. If mandatory VAT registration applies and not yet done: register immediately.
Q2 VAT filing. Mid-year CT review: estimate full-year revenue. Still under AED 3M SBR threshold? Plan to elect SBR in CT 201. Any maintenance or refurbishment in H1? Confirm whether capital (depreciate) or revenue (expense immediately) treatment.
Q3 VAT filing. Pre-year-end planning: review DTCM licence renewal date — ensure renewal processed before expiry. Annual OTA account reconciliation: download full year settlement statements from all platforms. CT 201 preparation planning.
Renew Dubai Holiday Home Permit / B&B permit with DET. Confirm property continues to meet DM health and hygiene standards. Update any changes to the property configuration or number of rooms. Pay renewal fee (CT-deductible in year paid).
File Corporate Tax CT 201 via EmaraTax. Revenue under AED 3M: actively elect Small Business Relief — tick the SBR box. Revenue over AED 3M: 9% CT on profits above AED 375,000. Key deductions: furniture depreciation, rent, food costs, staff salaries and EOSB, OTA commissions, utilities, DTCM fees, marketing. Entertainment cap (50%) on guest welcome gifts and client entertainment events.
🏆14. Our B&B & Holiday Home Tax Services
VAT Registration & Returns
Accommodation VAT; breakfast VAT; OTA revenue reconciliation; Tourism Dirham accounting; quarterly VAT 201 filing
Corporate Tax Filing
Annual CT 201; SBR election; property cost deductions; furniture depreciation; multi-unit operator CT planning
Tourism Dirham Compliance
Monthly remittance management; DTCM portal; Tourism Dirham register; OTA collection verification; reconciliation
Bookkeeping & Accounting
Monthly property accounts; OTA revenue reconciliation; furniture asset register; EOSB accrual; management accounts
Payroll & Staff Compliance
Housekeeping WPS payroll; EOSB; DM health card coordination; health insurance; freelancer vs. employee analysis
FTA Compliance & Audit
VAT reconciliation; Tourism Dirham audit support; Tax Agent representation; voluntary disclosure; CT audit defence
❓15. Frequently Asked Questions
Complete Tax & Compliance Services for UAE B&B & Holiday Home Businesses
From Tourism Dirham collection and monthly DTCM remittance through VAT registration and quarterly returns, Corporate Tax filing with SBR election, OTA platform tax analysis, furniture depreciation, staff payroll compliance, and FTA audit readiness — OneDeskSolution provides specialist tax and advisory services for UAE bed and breakfast operators and holiday home hosts of every scale. Contact us for a free consultation today.
