Dubai ($39/sqft, 5.8% vacancy) and Frankfurt ($60/sqft, 8.4% vacancy) compete on different axes: Dubai on rent and tax and Frankfurt on talent depth.

  • Class A rent: Dubai $39/sqft vs Frankfurt $60/sqft.
  • Vacancy: Dubai 5.8% vs Frankfurt 8.4%.
  • Talent index: Dubai 78 vs Frankfurt 88.
  • Corporate tax: Dubai 9% vs Frankfurt 30%.
  • Premium flex/seat/month: Dubai $980 vs Frankfurt $1,080.

Dubai vs Frankfurt: Class A office comparison

Dubai ($39/sqft, 5.8% vacancy) and Frankfurt ($60/sqft, 8.4% vacancy) compete on different axes: Dubai on rent and tax and Frankfurt on talent depth.

TL;DR

  • Class A rent: Dubai $39/sqft vs Frankfurt $60/sqft.
  • Vacancy: Dubai 5.8% vs Frankfurt 8.4%.
  • Talent index: Dubai 78 vs Frankfurt 88.
  • Corporate tax: Dubai 9% vs Frankfurt 30%.
  • Premium flex/seat/month: Dubai $980 vs Frankfurt $1,080.

Market data side-by-side

MetricDubaiFrankfurt
RegionEMEAEMEA
CountryUnited Arab EmiratesGermany
Class A rent (USD/sqft/yr)$39$60
Class A rent (local)145 AED55 EUR
Vacancy5.8%8.4%
Trendrisingflat
Prime yield7.5%4.4%
Premium flex / seat / month (USD)$980$1,080
Submarkets covered66
Corporate tax9%30%

Lease norms

MetricDubaiFrankfurt
Typical term3 yrs7 yrs
Typical rent-free3 mos9 mos
Lease normsStandard 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.German leases run 5-10 years with break rights. Rent reviews are indexed to the CPI (Verbraucherpreisindex). Tenant pays Nebenkosten (operating costs) on top of base rent. Cautio (security deposit) of 3-6 months is typical.
Tax noteFederal 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).Combined federal + state + Gewerbesteuer (trade tax) effectively 30% in Frankfurt.

Talent

MetricDubaiFrankfurt
Talent index (0–100)7888
Talent noteDeepest cross-border financial-services and consulting talent pool in the Middle East. Average all-in compensation indexes 78.Deepest banking-and-regulatory talent pool in continental Europe. Average all-in compensation indexes 88.

Transit & commute

Dubai: Dubai Metro Red Line connects DIFC, Downtown, Internet City. Etihad Rail commuter network is in development.

Frankfurt: Hauptbahnhof anchors S-Bahn, U-Bahn, ICE, and regional rail. Frankfurt Airport is 11 minutes by ICE.

Top submarkets — Dubai

Top submarkets — Frankfurt

  • Bankenviertel — trophy tier · €60/sqft/yr · ≈ $64.8 PSF/yr USD
  • Bahnhofsviertel — trophy tier · €50/sqft/yr · ≈ $54 PSF/yr USD
  • Westend — prime tier · €50/sqft/yr · ≈ $54 PSF/yr USD

Decision criteria

Pick by cost

Dubai is the cheaper Class A market on a USD basis.

Pick by talent depth

Frankfurt has the deeper talent index (88/100 vs 78/100).

Pick by tax

Dubai has the lower headline corporate tax (9% vs 30%). Local incentives can change the effective rate materially.

Pick by lease optionality

Dubai typical term is 3 years with 3 months free; Frankfurt runs 7 years with 9 months free.

Pick by transit

Dubai: Dubai Metro Red Line connects DIFC, Downtown, Internet City. Etihad Rail commuter network is in development. Frankfurt: Hauptbahnhof anchors S-Bahn, U-Bahn, ICE, and regional rail. Frankfurt Airport is 11 minutes by ICE.

Run a 4-city comparison

Score Dubai, Frankfurt and up to two more markets side-by-side on Class A rent, vacancy, talent, corporate tax, and premium flex pricing — all in USD.

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Frequently asked questions

Is Class A office cheaper in Dubai or Frankfurt?
Dubai is cheaper on a USD basis: $39/sqft vs $60/sqft.
Which has better talent depth, Dubai or Frankfurt?
Frankfurt indexes higher on talent depth (88 vs 78).
Which has more sublease availability, Dubai or Frankfurt?
Frankfurt carries higher vacancy (8.4% vs 5.8%) and therefore typically more sublease overhang.
What lease term should I expect in Dubai vs Frankfurt?
Dubai typical term is 3 years with 3 months rent-free; Frankfurt typical term is 7 years with 9 months rent-free.
How does transit and commuter access compare?
Dubai: Dubai Metro Red Line connects DIFC, Downtown, Internet City. Etihad Rail commuter network is in development. Frankfurt: Hauptbahnhof anchors S-Bahn, U-Bahn, ICE, and regional rail. Frankfurt Airport is 11 minutes by ICE.

Editorial provenance

Reviewed by Samuel Okafor — EMEA contributing editor. Last updated 2026-04-15. See our methodology and editorial standards.

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