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.
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.
| Metric | Dubai | Frankfurt |
|---|---|---|
| Region | EMEA | EMEA |
| Country | United Arab Emirates | Germany |
| Class A rent (USD/sqft/yr) | $39 | $60 |
| Class A rent (local) | 145 AED | 55 EUR |
| Vacancy | 5.8% | 8.4% |
| Trend | rising | flat |
| Prime yield | 7.5% | 4.4% |
| Premium flex / seat / month (USD) | $980 | $1,080 |
| Submarkets covered | 6 | 6 |
| Corporate tax | 9% | 30% |
| Metric | Dubai | Frankfurt |
|---|---|---|
| Typical term | 3 yrs | 7 yrs |
| Typical rent-free | 3 mos | 9 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. | 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 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). | Combined federal + state + Gewerbesteuer (trade tax) effectively 30% in Frankfurt. |
| Metric | Dubai | Frankfurt |
|---|---|---|
| Talent index (0–100) | 78 | 88 |
| Talent note | Deepest 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. |
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.
Dubai is the cheaper Class A market on a USD basis.
Frankfurt 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.
Dubai typical term is 3 years with 3 months free; Frankfurt runs 7 years with 9 months free.
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.
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.
Reviewed by Samuel Okafor — EMEA contributing editor. Last updated 2026-04-15. See our methodology and editorial standards.