What is a good profit margin for a restaurant in the UAE?

Margins vary widely by format, so auditors work backwards from the cost structure instead: food cost at or under 32% of revenue, labour at or under 30%, prime cost — both together — at or under 62%, rent inside roughly 6–12%. An operation inside those bands has room to earn; one above them is funding the gap from somewhere, usually the owner.

From Restaurant Profitability Audit: The Four Lines That Decide Your Margin — the full reading, with the method behind this answer.