Berlin ($48/sqft, 7.4% vacancy) and Dubai ($39/sqft, 5.8% vacancy) compete on different axes: Berlin on talent depth and Dubai on rent and tax.
Berlin ($48/sqft, 7.4% vacancy) and Dubai ($39/sqft, 5.8% vacancy) compete on different axes: Berlin on talent depth and Dubai on rent and tax.
| Metric | Berlin | Dubai |
|---|---|---|
| Region | EMEA | EMEA |
| Country | Germany | United Arab Emirates |
| Class A rent (USD/sqft/yr) | $48 | $39 |
| Class A rent (local) | 44 EUR | 145 AED |
| Vacancy | 7.4% | 5.8% |
| Trend | flat | rising |
| Prime yield | 4.3% | 7.5% |
| Premium flex / seat / month (USD) | $580 | $980 |
| Submarkets covered | 5 | 6 |
| Corporate tax | 30% | 9% |
| Metric | Berlin | Dubai |
|---|---|---|
| Typical term | 5 yrs | 3 yrs |
| Typical rent-free | 4 mos | 3 mos |
| Lease norms | Net leases dominate. 5-10 year terms; tenants frequently negotiate break options at year 3 or 5. Free rent of 3-6 months on a 5-year deal; TI of €60-€100/sqm typical. | 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 | 15% federal corporate income tax plus 5.5% solidarity surcharge plus Berlin trade tax (Gewerbesteuer) of about 14.35% for an effective combined rate of about 30%. | 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 | Berlin | Dubai |
|---|---|---|
| Talent index (0–100) | 88 | 78 |
| Talent note | Deepest tech and creative talent pool in Germany. Strong feed from TU Berlin, HU, FU, and the rapidly growing Hertie School. Multilingual talent base supports non-German European HQs. | Deepest cross-border financial-services and consulting talent pool in the Middle East. Average all-in compensation indexes 78. |
Berlin: BVG U-Bahn (10 lines), S-Bahn (15 lines), tram, and bus. Berlin is highly walkable and U-Bahn-served. BER airport (opened 2020) is connected via the S-Bahn S9.
Dubai: Dubai Metro Red Line connects DIFC, Downtown, Internet City. Etihad Rail commuter network is in development.
Dubai is the cheaper Class A market on a USD basis.
Berlin has the deeper talent index (88/100 vs 78/100).
Dubai has the lower headline corporate tax (9% vs 30%). Local incentives can change the effective rate materially.
Berlin typical term is 5 years with 4 months free; Dubai runs 3 years with 3 months free.
Berlin: BVG U-Bahn (10 lines), S-Bahn (15 lines), tram, and bus. Berlin is highly walkable and U-Bahn-served. BER airport (opened 2020) is connected via the S-Bahn S9. Dubai: Dubai Metro Red Line connects DIFC, Downtown, Internet City. Etihad Rail commuter network is in development.
Score Berlin, 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 Samuel Okafor — EMEA contributing editor. Last updated 2026-04-15. See our methodology and editorial standards.