Tourism Dirham fee for holiday homes: what Dubai owners need to know

What is the Tourism Dirham fee?

The Tourism Dirham was introduced by Executive Council Resolution No. 2 of 2014, in force since 31 March 2014. It applies to every hotel establishment in Dubai, and the resolution's definition expressly includes holiday homes. The amount depends on the establishment's classification category.

A wording point worth knowing: Administrative Resolution No. 2 of 2020 requires establishments to use terms that present the Tourism Dirham as a fee, not a tax. So in your listing, call it the "Tourism Dirham fee".

Tourism Dirham fee in Dubai: how much for a holiday home?

Under Schedule 1 of Resolution No. 2 of 2014, as consulted on the Dubai Legislation Portal on 1 October 2026:

DTCM's holiday homes guide (first edition 2020) gave the same amounts, under the names Deluxe and Standard. These texts may have been amended since: check the rate in your DET Holiday Homes account before you set prices.

It's charged per room, not per guest. Resolution No. 2 of 2020 states that where a unit has more than one bedroom, the fee applies to each room per night. Applying the schedule: a Standard 2-bedroom let for 3 nights gives 2 × 3 × AED 10 = AED 60.

So the unit's category matters directly. For the DET requirements, see our DTCM / DET requirements page.

Is there a cap on nights?

Yes. Under Administrative Resolution No. 2 of 2020 (Article 2), the Tourism Dirham applies to a maximum of 30 consecutive nights for the same main guest; beyond that, it's no longer due. Moving to another room in the same establishment doesn't break the stay.

The same text lists a few exemptions, including the owner of the establishment staying there, provided supporting documents are kept.

Who collects the Tourism Dirham, and who pays it to DET?

The holiday home's licensed operator: you, if the unit is registered in your name, or the operator you've appointed. Under the rules:

• the fee is collected from the main guest, whoever made the booking (Resolution No. 2 of 2020, Article 4);
• it must be shown clearly in published prices, including on websites and apps, and on invoices (Article 5);
• proceeds are paid before the 16th of the month following collection (Resolution No. 2 of 2014, Article 4);
• according to DET's user guide, the Holiday Homes 2.0 system automatically generates a payment order on the 11th of each month — that's also where guest check-ins and check-outs are recorded and the fee is paid;
• Airbnb reminds Dubai hosts that they must collect the Tourism Dirham and report it to DET by the 15th of every month.

For late payment or failure to collect, Schedule 2 of Resolution No. 2 of 2014 sets a fine of 10% of the amount due, with a minimum of AED 1,000.

Prepare a compliant holiday home

What it means for you as an owner

The Tourism Dirham isn't a cost to you: it's added to what the guest pays. But it needs careful handling, every month, for every stay. If an operator runs your unit, they take care of it; within our group, that's BnbSure's job.

BuildSure comes in earlier: we make the apartment rental-ready and compliant — furniture, décor, linen, building permits and the DTCM permit, included in the package price. For the difference between that one-off budget and the recurring costs of short-term rental, see how much it costs to furnish an apartment in Dubai, and for the wider framework, DTCM holiday home requirements.

A rental-ready holiday home, paperwork included

The Tourism Dirham is handled once you're operating. Furnishing and the permit come first — that's our job. See also Airbnb furnishing in Dubai.

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