Hello @Sanaz19 👋
This article from the Airbnb Help Center might help you:
❇️ Responsible hosting in Dubai
Particularly this part might help:
Additionally, hosts are obligated to collect the Tourism Dirham fee from guests, which must be remitted to DET. These regulations are designed to maintain the integrity of the Holiday Home market, ensuring guests enjoy a safe, reliable, and high-quality accommodation experience. Compliance with these regulations is essential for the operation of Holiday Homes in Dubai, and hosts are encouraged to review and understand these requirements fully to ensure their properties meet the specified standards.
Let me know if this answers your question 😊