The United Arab Emirates (UAE) is one of the world’s fastest growing tourist destinations, having all the right ingredients for an unforgettable holiday- sun, sand, sea, sports, unbeatable shopping, top-class hotels and restaurants, a rich traditional culture in a safe and welcoming environment. Since the unification of the UAE’s seven emirates 42 years ago, the UAE has made its mark in the world as a leading tourism destination.

The introduction of the Tourism Tax is to support the growth of UAE’s economic pillars – Trade and Tourism. The Tourism Tax will apply to all guests staying at hotels, hotel apartments, guesthouses and holiday homes.

Restaurants, hotels, and resorts (among others) may charge the following taxes:

• 10% on the room rate
• Service charge (10%)
• Municipality fee (10%)
• City tax (6–10%)
• Tourism fee (6%)
• Tourism fees and hotel charges vary by Emirate

In Dubai, there is a Tourism Dirham Fee per room for each night of occupancy (for up to 30 nights) that ranges from AED 7 to AED 20. In general, this depends on the grade of the hotel.

Abu Dhabi charges an additional 4% fee onto hotel bills and charges AED 15 per night, per room.

Ras Al Khaimah hotels also charge a tourism fee per room per night of AED 15.