How the Depreciation Decision Impacts Real Estate Investors

Real estate investors in the UAE now have a clearer path under Corporate Tax: the July 2025 ministerial decision allows deductions on fair-value properties under specific conditions.

What Changes for Investors:

• Applies to both new and existing properties if an election is made.
• Ensures fair treatment between cost-based and fair-value accounting.
• • Requires detailed supporting documentation, including valuations and cost records.
• Any depreciation claimed may be recaptured upon sale or transfer.

Conclusion

UAE’s new depreciation rules give real estate investors clarity under Corporate Tax. Don’t miss your election window.

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