Decree No. (27) of
2019
Concerning Reduction of and
Exemption from
Fees
and Fines in the Emirate of Dubai[1]
ــــــــــــــــــــــــــــــــــــــــــ
We, Mohammed bin
Rashid Al Maktoum, Ruler of Dubai,
After perusal of:
The Dubai Municipality Revenue Law issued
on 11 April 1961, and the resolutions and instructions issued in pursuance thereof;
Law No. (13) of 2008 Regulating the
Interim Real Property Register in the Emirate of Dubai and its amendments;
Law No. (1) of 2016 Concerning the
Financial Regulations of the Government of Dubai;
Decree No. (24) of 2007 Forming the
Supreme Fiscal Committee in the Emirate of Dubai (the “SFC”) and its
amendments;
Regulation No. (2) of 2006 Concerning Municipality Fee on Hotel Establishment Sales in the Emirate of
Dubai;
Executive Council Resolution No. (6) of
2010 Approving the Implementing Bylaw of Law No. (13) of 2008 Regulating the
Interim Real Property Register of the Emirate of Dubai;
Executive Council Resolution No. (30) of
2013 Approving the Fees of the Land Department;
Executive Council Resolution No. (50) of
2015 Regulating Training Institutes in the Emirate of Dubai; and
Executive Council
Resolution No. (4) of 2017
Approving Fees and Fines of the Dubai Civil Aviation Authority,
Do hereby issue this Decree.
a.
The business
premises fee imposed on economic establishments in the
Emirate of Dubai pursuant to the above-mentioned Dubai Municipality Revenue Law
is hereby reduced by fifty percent (50%).
b.
The Municipality
Fee imposed on the Sales of Hotel Establishments pursuant to the
above-mentioned Regulation No. (2) of 2006 are hereby reduced from ten percent
(10%) to seven percent (7%).
c.
The fees imposed on
Training Institutes pursuant to the above-mentioned Executive Council
Resolution No. (50) of 2015 are hereby reduced as set forth in Schedule (1) attached hereto.
d.
The SFC will
determine the economic establishments to which the reduction referred to in paragraph (a) of this Article
will apply. The SFC will also determine the time frames within which the reductions referred to in paragraph (b) and paragraph (c)
of this Article will apply.
a.
The following
categories are hereby exempted from the Dubai Civil Aviation Authority fees
imposed pursuant to the above-mentioned Executive Council Resolution No. (4) of
2017, as set forth in Schedule (2) attached hereto:
1.
the economic establishments and activities based in Al Maktoum International Airport Free
Zone; and
2.
private aircraft using Al Maktoum International Airport.
b.
The period
of the exemption prescribed
by paragraph (a) of this Article will be three (3) years, renewable for the
same period pursuant to a resolution of the SFC.
The Fees imposed pursuant to the above-mentioned Executive Council
Resolution No. (30) of 2013 for transferring the
ownership of the real property purchased
using any of the Islamic finance products will be collected only once, in
accordance with the standards and rules prescribed by the SFC in this respect.
a.
A person who fails
to register a Real Property Disposition with the Land Department or
to pay the relevant prescribed fees prior
to the effective date of this Decree will be exempted,
in
whole or in part, from the fines prescribed by the above-mentioned Executive
Council Resolution No. (6) of 2010 and Executive Council Resolution No. (30) of
2013 if
he registers the disposition and pays the prescribed fees within the grace
period specified in Schedule (3) attached hereto,
in accordance with the exemption percentages
indicated opposite each of these fees.
b.
The period
of availing of the exemption stipulated in paragraph (a) of this
Article will be one (1) year commencing from the date on which this Decree
comes into force.
All exemptions and reductions granted as from 6 June 2018 until the effective date hereof,
in respect of any of the fees or fines to which this Decree applies, are hereby deemed valid.
This Decree comes into force on the day on which it is issued, and
will be published in the Official Gazette.
Mohammed bin Rashid Al Maktoum
Ruler
of Dubai
Issued in Dubai on 4 September 2019
Corresponding to 5 Muharram 1441 A.H.
|
SN |
Description |
Standard Fee (in
Dirhams) |
Reduced Fee (in Dirhams) |
|
1 |
Application for an Authorisation |
5,000.00 |
Free
of charge |
|
2 |
Issuing or renewing the Authorisation of a Training Institute
that delivers 1 or 2 Training Programmes |
25,000.00 |
15,000.00 |
|
3 |
Issuing or renewing the Authorisation of a Training Institute
that delivers 3 or 4 Training Programmes |
30,000.00 |
18,000.00 |
|
4 |
Issuing or renewing the Authorisation of a Training Institute
that delivers 5 or 6 Training Programmes |
35,000.00 |
20,000.00 |
|
5 |
Issuing or renewing the Authorisation of a Training Institute
that delivers 7 or more Training Programmes |
40,000.00 |
25,000.00 |
|
6 |
Authorising a party other than a
Training Institute to deliver a training course |
AED
15,000.00 per training course |
AED
5,000.00 per training course |
|
SN |
Description |
Fee (in Dirhams) |
|
I.
Fees for Issuing Permits for Aviation-related
Activities |
||
|
1 |
Application for issuing or renewing a permit to conduct the
activity of aircraft manufacturing |
100,000.00 |
|
2 |
Application for issuing or renewing a permit to manufacture the
internal parts of aircraft |
50,000.00 |
|
3 |
Application for issuing or renewing a permit to conduct the
activity of manufacturing flight simulator equipment |
20,000.00 |
|
4 |
Application for issuing or renewing a permit to conduct the activity
of manufacturing radio-controlled aircraft |
10,000.00 |
|
5 |
Application for issuing or renewing a permit to conduct the
activity of manufacturing fuselages |
50,000.00 |
|
6 |
Application for issuing or renewing a permit to conduct any
aviation-related activity other than those stated in items (1) to (5) of this
Schedule |
6,500.00 |
|
7 |
Application for issuing a permit to open a branch or a service
centre in the Emirate of Dubai to conduct aviation-related activities |
6,500.00 |
|
8 |
Application for amendment of the details of a permit issued by
the Dubai Civil Aviation Authority to a company, establishment, or agency that conducts
aviation-related activities |
AED
2,500.00 per application |
|
II.
Fees for Permits of Aviation
Institutes and Clubs and Accreditation of Aviation Programmes |
||
|
1 |
Application for issuing or renewing a permit to establish an
institute providing aviation-related training |
6,500.00 |
|
2 |
Application for issuing or renewing a permit to establish a club
conducting aviation-related activities |
20,000.00 |
|
3 |
Application for accreditation of aviation-related vocational and
Training Programmes |
AED
5,000.00 per programme |
|
III.
Fees for Landing Permits for Non-scheduled
Flights of Private, Passenger, or Cargo Aircraft |
||
|
1 |
Application for a one-year landing permit for a private or
commercial aircraft (passenger or cargo) registered in the UAE |
30,000.00 |
|
2 |
Application for a one-day landing permit for a private aircraft |
400.00 |
|
3 |
Application for a one-month landing permit for a private aircraft |
2,800.00 |
|
4 |
Application for a two-month landing permit for a private aircraft |
5,600.00 |
|
5 |
Application for a three-month landing permit for a private
aircraft |
7,400.00 |
|
6 |
Application for a four-month landing permit for a private
aircraft |
10,000.00 |
|
7 |
Application for a five-month landing permit for a private
aircraft |
14,000.00 |
|
8 |
Application for a six-month landing permit for a private aircraft |
15,000.00 |
Schedule (3)
|
SN |
Grace Period for Registration and Payment |
Fine Exemption Percentage |
|
1 |
Registration of disposition and payment of fees within three (3)
months from the date on which this Decree comes into force |
100% |
|
2 |
Registration of disposition and payment of fees within three (3) to six
(6) months from the date on which this Decree comes into force |
75% |
|
3 |
Registration of disposition and payment of fees within six (6) to nine
(9) months from the date on which this Decree comes into force |
50% |
|
4 |
Registration of disposition and payment of fees within nine (9) to
twelve (12) months from the date on which this Decree comes into force |
25% |
©2020 The Supreme Legislation Committee in the
Emirate of Dubai
[1]Every effort has been made to produce an
accurate and complete English version of this legislation. However, for the
purpose of its interpretation and application, reference must be made to the
original Arabic text. In case of conflict, the Arabic text will prevail.