Restaurants, hotels, hotel apartments, resorts etc. in the UAE might charge one or more of the following taxes:

• 10 per cent tax on the room rate
• 10 per cent service charge
• 10 per cent municipality fees
• 6 to 10 per cent city tax
• 6 per cent tourism fee.

In Dubai, hotels charge 'Tourism Dirham Fee' per room per night of occupancy (for a maximum of 30 consecutive nights) ranging from AED 7 to 20 depending on the category/grade of the hotel.

In Ras Al Khaimah, hotels charge AED 15 tourism fee per room per night.

Read about taxes service charges and tipping in Abu Dhabi.

Laws and regulations:

• Circular no. 9/2023; amendments to government fees applied to hotel establishements in Abu Dhabi 

• DTCM Tourism Dirham Administrative Resolution No 2 of 2020 Prescribing the Rules for Calculating, Collecting, and Paying the Tourism Dirham Fee in the Emirate of Dubai.