Abu Dhabi Tourism Fee and Hotel Taxes Outside Dubai

The Abu Dhabi tourism fee is 4% of a hotel guest's invoice, charged together with a 4% municipality fee, and Abu Dhabi has had no per-night room fee since 1 September 2023. The Department of Culture and Tourism – Abu Dhabi (DCT Abu Dhabi) set those rates in Circular No. 9/2023, which cut the tourism fee from 6% and cancelled the AED 15 per room per night municipality fee. Outside Abu Dhabi the rules differ by emirate, and VAT at 5% applies to serviced apartments everywhere in the UAE.

• Abu Dhabi: a 4% tourism fee and a 4% municipality fee, both worked out on the invoice, from 1 September 2023.
• Ras Al Khaimah: a tourism fee of AED 15 per room per night, according to the UAE government portal.
• Sharjah: no per-night tourism fee is published; Sharjah City Municipality's guidelines set a 10% municipality fee on the sales of hotels and hotel apartments.
• Ajman, Fujairah and Umm Al Quwain: we found no official rate published.
• VAT: 5% on a serviced apartment that comes with services, because the Federal Tax Authority (FTA) does not treat it as a residential building.

What is the Abu Dhabi tourism fee?

The Abu Dhabi tourism fee is a government fee that licensed hotel establishments charge on the guest's invoice and pass to DCT Abu Dhabi. Since 1 September 2023 it has been 4% of the invoice, down from 6%. A municipality fee of 4% of the invoice is charged with it, so the two together come to 8% of the bill.

The change came from Executive Council Resolution No. (149) of 2023, which DCT Abu Dhabi passed on to hotel general managers in its circular of 11 August 2023. The Abu Dhabi Media Office announced it the same day as a move to support investment in hotels. Older guides still mention an AED 15 charge per room per night: that fee was cancelled from the same date.

Government fee on a hotel bill in Abu Dhabi	Until 31 August 2023	From 1 September 2023
Tourism fee	6% of the invoice	4% of the invoice
Municipality fee	4% of the invoice	4% of the invoice (unchanged)
Municipality fee per room per night	AED 15	Cancelled
Tourism and municipality fees on hotel restaurants	6% and 4%	Cancelled

The circular is addressed to hotel establishments. Holiday homes follow a different rule: DCT's Circular No. 3/2025 charges a 6% tourism fee on the total invoice of a licensed holiday home. So the fee on your bill depends on how the building is licensed, and it is worth asking before you compare two quotes.

Is there a Tourism Dirham fee in Abu Dhabi?

Not under that name. The Tourism Dirham is Dubai's fixed fee per room per night. Abu Dhabi charges percentages instead: the 4% tourism fee and the 4% municipality fee on the hotel invoice, with no fixed amount per night since 1 September 2023. A longer stay pays the same percentages on a larger bill.

Searches for "Abu Dhabi municipality fee" often mean the charge on an annual residential lease. That is a separate fee and not part of a hotel-apartment invoice.

How much do the Abu Dhabi fees add to a monthly stay?

Both fees are percentages of the invoice, so they grow with the bill. On a monthly room charge of AED 10,000, a 4% tourism fee is AED 400 and a 4% municipality fee is another AED 400: AED 800 in all. VAT at 5% appears as its own line. The AED 10,000 is a round number for the arithmetic, not a price.

Line on the invoice	Basis	On a room charge of AED 10,000
Room charge for the month	The agreed monthly price	AED 10,000
Tourism fee	4% of the invoice (DCT Circular No. 9/2023)	AED 400
Municipality fee	4% of the invoice (DCT Circular No. 9/2023)	AED 400
VAT	5% standard rate (FTA)	Shown separately: ask how the invoice applies it

Circular No. 9/2023 sets the fees as a share of the invoice and says nothing about a cap on nights or an exemption for long stays. If an operator quotes a long-stay price without them, ask for that in writing. Most listings on servicedapartments.ae have a 30-night minimum, so a monthly invoice is the normal case.

The Abu Dhabi listings we checked on 29 October 2026 showed no separate city-fee line: the Jannah Executive studio, for example, was listed from AED 13,500 a month with a AED 1,000 security deposit. Some listings state that the price excludes 5% VAT. When you request to book, ask whether your quote already includes the tourism fee, the municipality fee and VAT.

What does Ras Al Khaimah charge?

Hotels in Ras Al Khaimah charge a tourism fee of AED 15 per room per night, according to u.ae, the UAE government portal, whose taxes page was last updated on 28 October 2026. It is a fixed amount, not a percentage of the bill. The portal does not say whether the fee stops after a set number of nights.

On 29 October 2026, the Al Hamra Residence studio on our Ras Al Khaimah page was listed from AED 9,900 a month excluding 5% VAT, with a AED 5,000 security deposit and a city fee of AED 450 per stay; the two-bedroom residence in the same complex listed AED 900. Over 30 nights, AED 15 a night comes to AED 450. Ask the team what the city-fee line covers and how it is worked out if you stay longer than a month.

Is there a tourism fee in Sharjah, Ajman, Fujairah or Umm Al Quwain?

No official per-night hotel tourism fee is published for these four emirates. The u.ae taxes page names fees only for Dubai, Abu Dhabi and Ras Al Khaimah, and we found no rate from their tourism authorities. In Sharjah, the municipality's own guidelines set a percentage fee instead, and any emirate's operators may add a city-fee line, so ask for an itemised quote.

Sharjah City Municipality's guidelines on municipality fees for hotel establishments, issued under Executive Council Resolution No. (5) of 2013 and in force from 1 January 2014, cover hotels and hotel apartments. They set the fee at 10% of an establishment's monthly sales, room or apartment charges included, and require it to be shown on the invoice or contract issued to the guest. They are the latest version we found on the municipality's portal.

On 29 October 2026, the Golden Sands Hotel & Residences one-bedroom on our Sharjah page was listed from AED 7,700 a month including 5% VAT, with a AED 500 security deposit and a city fee of AED 300 per stay. That is one listing's published term, not an official Sharjah rate.

Emirate	Government fees on a hotel-apartment bill	Basis	Source
Abu Dhabi	Tourism fee 4% and municipality fee 4%; no per-night fee	Percentage of the invoice, since 1 September 2023	DCT Circular No. 9/2023
Ras Al Khaimah	Tourism fee AED 15	Per room per night	u.ae, updated 28 October 2026
Sharjah	Municipality fee 10%; no per-night tourism fee published	Percentage of the establishment's sales, shown on the invoice	Sharjah City Municipality guidelines (in force from 1 January 2014)
Ajman, Fujairah, Umm Al Quwain	No official rate found	Ask for an itemised quote	Searched 29 October 2026
Every emirate	VAT 5%	Standard rate on serviced accommodation	FTA Real Estate VAT Guide

Is VAT charged on a serviced apartment in the UAE?

Yes. VAT at the standard 5% applies to a serviced apartment that comes with services beyond the accommodation itself, such as housekeeping. The FTA's Real Estate VAT Guide excludes such apartments, along with hotels, from the definition of a residential building, whose leases can be exempt, and treats sleeping accommodation in a hotel or similar establishment as a supply of services.

For companies, the corporate housing programme issues VAT invoices. Whether your company can recover that VAT is a separate question: the same FTA guide gives hotel apartments as an example where input tax is not recoverable if the accommodation is not necessary for the employee's role. Check with your tax adviser before you count on it.

What to expect at check-in in Abu Dhabi

Under DCT Abu Dhabi's Circular No. 6/2026 of 10 June 2026, every licensed hotel establishment must use its Smart Check-In Programme: digital registration checked with the Federal Authority for Identity, Citizenship, Customs and Port Security (ICP). You may get a pre-check-in message on WhatsApp, then an on-site check that can use facial recognition, so keep your passport or Emirates ID to hand. The circular sets no charge for guests.

If you are planning a month without a car, our guide to getting around Abu Dhabi covers buses, taxis and fares. If your parents are coming to stay, see visit visas for parents for the sponsor rules.

How to get an all-in quote

1. Ask how the building is licensed: hotel apartment or holiday home. In Abu Dhabi that decides whether you see 4% plus 4% or a 6% tourism fee.
2. Ask for every line: room charge, tourism fee, municipality fee, any city fee, VAT and the security deposit.
3. Ask how each fee is worked out (percentage of the invoice, per night or per stay) and what changes if you extend.
4. Get it in writing before you pay. A booking is confirmed only once it is paid, unless the team agrees otherwise in writing.

Frequently asked questions

Is there a tourism fee in Abu Dhabi?

Yes. Hotel establishments in Abu Dhabi charge a tourism fee of 4% of the guest's invoice and a municipality fee of 4%, under DCT Abu Dhabi Circular No. 9/2023, in force since 1 September 2023.

Is there a Tourism Dirham fee in Abu Dhabi?

Not by that name. The Tourism Dirham is Dubai's per-night fee. Abu Dhabi charges percentages of the invoice instead: 4% tourism fee and 4% municipality fee.

Does Abu Dhabi still charge AED 15 per room per night?

No. DCT Abu Dhabi cancelled the AED 15 per room per night municipality fee from 1 September 2023, when it also cut the tourism fee from 6% to 4%.

Do the Abu Dhabi fees apply to a monthly stay?

DCT's circular sets the fees as a percentage of the invoice and mentions no cap on nights and no exemption for long stays. Ask whether your monthly quote already includes them.

How much is the tourism fee in Ras Al Khaimah?

AED 15 per room per night, according to the UAE government portal u.ae (updated 28 October 2026). It is a fixed amount, not a percentage of the bill.

Is there a tourism fee in Sharjah?

No official per-night tourism fee is published. Sharjah City Municipality's guidelines set a municipality fee of 10% of hotel and hotel-apartment sales, which must be shown on the guest's invoice.

Is VAT charged on serviced apartments in the UAE?

Yes, at 5%. The FTA's Real Estate VAT Guide says a serviced apartment that comes with services is not a residential building, so the residential exemption does not apply.

Sources

• DCT Abu Dhabi: Circular No. 9/2023, Amendment of government fees applied to hotel establishments, 11 August 2023 (4% tourism fee, 4% municipality fee, AED 15 per night fee cancelled, from 1 September 2023; checked 29 October 2026)
• Abu Dhabi Media Office: DCT Abu Dhabi revises hotel fees, 11 August 2023 (the same changes and their start date; checked 29 October 2026)
• DCT Abu Dhabi: Circular No. 3/2025, Tourism fee on holiday homes, 16 April 2025 (6% on the total invoice; checked 29 October 2026)
• DCT Abu Dhabi: Circular No. 6/2026, Smart Check-In Programme, 10 June 2026 (digital guest registration; checked 29 October 2026)
• u.ae: Other taxes (Ras Al Khaimah AED 15 per room per night; charges hotels might add; updated 28 October 2026, checked 29 October 2026)
• Sharjah City Municipality: Guidelines of the regulations for municipality fees of the hotel establishments in Sharjah (10% of monthly sales; shown on the guest's invoice; checked 29 October 2026)
• Federal Tax Authority: Real Estate VAT Guide, VATGRE1, April 2021 (serviced apartments and hotels are not residential buildings; hotel accommodation is a supply of services; checked 29 October 2026)
• servicedapartments.ae listings for Jannah Executive, Al Hamra Residence and Golden Sands Hotel & Residences (prices, deposits and city fees as listed on 29 October 2026)

Planning a month in Abu Dhabi, Ras Al Khaimah or Sharjah? Send your dates through a listing's Request to Book, or WhatsApp the team, and ask for the full breakdown of fees, VAT and deposit before you confirm.