Bangalore ($1/sqft, 14.2% vacancy) and Dubai ($39/sqft, 5.8% vacancy) compete on different axes: Bangalore on talent depth and Dubai on rent and tax.
Bangalore ($1/sqft, 14.2% vacancy) and Dubai ($39/sqft, 5.8% vacancy) compete on different axes: Bangalore on talent depth and Dubai on rent and tax.
| Metric | Bangalore | Dubai |
|---|---|---|
| Region | APAC | EMEA |
| Country | India | United Arab Emirates |
| Class A rent (USD/sqft/yr) | $1 | $39 |
| Class A rent (local) | 110 INR | 145 AED |
| Vacancy | 14.2% | 5.8% |
| Trend | rising | rising |
| Prime yield | 8.5% | 7.5% |
| Premium flex / seat / month (USD) | $280 | $980 |
| Submarkets covered | 5 | 6 |
| Corporate tax | 25.17% | 9% |
| Metric | Bangalore | Dubai |
|---|---|---|
| Typical term | 9 yrs | 3 yrs |
| Typical rent-free | 6 mos | 3 mos |
| Lease norms | Net leases (tenant pays opex, taxes separately). 9-year terms with 3-year lock-ins standard. Free rent of 4-9 months and TI of INR 1,500-3,000/sqft typical on a 9-year Class A deal. | Standard lease 3 years with annual rent escalators (typically 5%) and a renewal option. Service charges billed separately. Security deposit of 5-10% standard. Ejari (lease registration) is mandatory. |
| Tax note | 22% base corporate income tax plus surcharges and cess for an effective rate of 25.17%. New manufacturing companies eligible for 15% concessional rate. SEZ benefits available in selected GCC parks. | Federal corporate tax of 9% on profits over AED 375,000 — applied since 2023. No personal income tax. No VAT on commercial leases (5% VAT on most other goods/services). |
| Metric | Bangalore | Dubai |
|---|---|---|
| Talent index (0–100) | 82 | 78 |
| Talent note | Deepest tech and engineering talent pool in India — anchored by IISc, IIM Bangalore, IIIT-B, and a deep network of engineering colleges. English-fluent professional base supports global delivery operations. | Deepest cross-border financial-services and consulting talent pool in the Middle East. Average all-in compensation indexes 78. |
Bangalore: BMRCL Namma Metro (Purple, Green, Yellow Lines), BMTC bus. Whitefield is now Metro-served (2023). Bengaluru Suburban Rail under construction. Heavy congestion on Outer Ring Road remains a tenant concern.
Dubai: Dubai Metro Red Line connects DIFC, Downtown, Internet City. Etihad Rail commuter network is in development.
Bangalore is the cheaper Class A market on a USD basis.
Bangalore has the deeper talent index (82/100 vs 78/100).
Dubai has the lower headline corporate tax (9% vs 25.17%). Local incentives can change the effective rate materially.
Bangalore typical term is 9 years with 6 months free; Dubai runs 3 years with 3 months free.
Bangalore: BMRCL Namma Metro (Purple, Green, Yellow Lines), BMTC bus. Whitefield is now Metro-served (2023). Bengaluru Suburban Rail under construction. Heavy congestion on Outer Ring Road remains a tenant concern. Dubai: Dubai Metro Red Line connects DIFC, Downtown, Internet City. Etihad Rail commuter network is in development.
Score Bangalore, Dubai and up to two more markets side-by-side on Class A rent, vacancy, talent, corporate tax, and premium flex pricing — all in USD.
Reviewed by Kenji Watanabe — APAC contributing editor. Last updated 2026-04-15. See our methodology and editorial standards.