Everyday expenses

I work from home. Can I deduct part of my rent and DEWA?

Depends on the details: keep good documents

In short: Maybe a part of it, if part of your home is really used for the business and you can explain a fair way to split it. It is not automatic, and it depends on who pays the rent and whose name is on the lease.

The basic rule

A cost used for both home and business counts only for the business part, split in a fair and reasonable way (for example the floor space used for work and the time spent working there).

When it is different

If your licence requires a separate office or flexi-desk, that cost is a business cost in full; home costs may then be harder to justify on top.
If the company pays rent for a home you own, or that a relative owns, it is a payment to a Connected Person: deductible only at market value and only for the business part.
A room used both as office and as guest or family space supports a smaller share than a dedicated room.
Natural persons (sole establishments and freelancers): the same allocation logic applies within the business accounts.

Documents to keep

Tenancy contract and Ejari
DEWA and internet bills
A simple floor plan or note of the area used and the calculation
If paid to you or a relative: a written agreement and evidence of market rent

How safe is it?

Depends on the details: keep good documents Medium. The FTA can ask why a share of a family home is a business cost. A modest, calculated share is easier to defend than a large round figure.

When to ask a professional

Have it confirmed before claiming more than a small share, or when the company pays rent to you or a family member. Who can confirm it for your own case: an FTA-registered tax agent (a tax professional approved by the UAE tax authority), or the optional year-end review in SoloBooks.

If you pay no Corporate Tax this year (Small Business Relief): If you use Small Business Relief this year, you pay no Corporate Tax anyway, so this cost does not change your tax for that year. Keep the documents anyway: they back up your income figure, and they matter if you stop qualifying later.

Check it with the free calculator: Small Business Relief calculator →

Sources

Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (consolidated, unofficial English translation) — Art. 28(1), 28(3), 36(1)
FTA Corporate Tax Guide: Determination of Taxable Income (CTGDTI1) — Sections on mixed-use expenditure and payments to Connected Persons

Last verified: 19 October 2026

General information, not tax advice. Your situation may differ.

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