Dubai Administrative Decision No. 107 of 2026 Regarding Procedures for the reallocation of the municipal levy and the tourism dirham to hotel establishments benefiting from the financial support initiative for hotel establishments in the Emirate of Dubai

Director General of the Finance Department

Having regard to Law No. (5) of 1995 establishing the Department of Finance, and to Regulation No. (2) of 2006 concerning the municipal levy on sales by hotel establishments in the Emirate of Dubai, and Executive Council Decision No. (2) of 2014 approving the Dubai Tourism Dirham and its amendments, and Executive Council Decision No. (68) of 2025 approving the financial support initiative for hotel establishments in the Emirate of Dubai,

have decided the following:

Definitions

Article (1)

The words and phrases contained in this Decision shall have the meanings assigned to them in the aforementioned Executive Council Decision No. (68) of 2025.

Procedures for the reallocation of the municipal levy under Decree No. 10 of 2019

Article (2)

To reallocate the municipal levy in favour of the hotel establishment, the following procedures must be followed:

1. The Department shall provide the Municipal...