Dubai ($39/sqft, 5.8% vacancy) and Dublin ($70/sqft, 14.3% vacancy) compete on different axes: Dubai on rent and tax and Dublin on talent depth.
Dubai ($39/sqft, 5.8% vacancy) and Dublin ($70/sqft, 14.3% vacancy) compete on different axes: Dubai on rent and tax and Dublin on talent depth.
| Metric | Dubai | Dublin |
|---|---|---|
| Region | EMEA | EMEA |
| Country | United Arab Emirates | Ireland |
| Class A rent (USD/sqft/yr) | $39 | $70 |
| Class A rent (local) | 145 AED | 65 EUR |
| Vacancy | 5.8% | 14.3% |
| Trend | rising | softening |
| Prime yield | 7.5% | 4.8% |
| Premium flex / seat / month (USD) | $980 | $720 |
| Submarkets covered | 6 | 5 |
| Corporate tax | 9% | 12.5% |
| Metric | Dubai | Dublin |
|---|---|---|
| Typical term | 3 yrs | 10 yrs |
| Typical rent-free | 3 mos | 12 mos |
| Lease norms | 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. | FRI (Full Repairing and Insuring) leases dominate. 10-year terms with tenant break options at year 5 standard. Free rent of 9-15 months and TI of €60-€110/sqm typical. |
| Tax note | 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). | 12.5% headline corporate tax on trading income; 25% on passive income. Knowledge Development Box (KDB) effective 6.25% rate available for qualifying IP income. R&D tax credit at 30% supplements. |
| Metric | Dubai | Dublin |
|---|---|---|
| Talent index (0–100) | 78 | 86 |
| Talent note | Deepest cross-border financial-services and consulting talent pool in the Middle East. Average all-in compensation indexes 78. | Deep tech, pharma, finance, and legal services talent. EU talent pool accessible without immigration friction. Strong feed from TCD, UCD, and the broader Irish university system. |
Dubai: Dubai Metro Red Line connects DIFC, Downtown, Internet City. Etihad Rail commuter network is in development.
Dublin: Dublin Bus, Luas tram (Red, Green Lines), DART rail. MetroLink under construction (target 2031). Dublin Airport is bus-served (no rail). The Docklands trophy core is Luas Red Line and DART-served.
Dubai is the cheaper Class A market on a USD basis.
Dublin has the deeper talent index (86/100 vs 78/100).
Dubai has the lower headline corporate tax (9% vs 12.5%). Local incentives can change the effective rate materially.
Dubai typical term is 3 years with 3 months free; Dublin runs 10 years with 12 months free.
Dubai: Dubai Metro Red Line connects DIFC, Downtown, Internet City. Etihad Rail commuter network is in development. Dublin: Dublin Bus, Luas tram (Red, Green Lines), DART rail. MetroLink under construction (target 2031). Dublin Airport is bus-served (no rail). The Docklands trophy core is Luas Red Line and DART-served.
Score Dubai, Dublin 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.