Country rates
VAT in United Arab Emirates
5% VAT on most goods and services. Exports, some education and health care are zero rated or exempt.
| Standard rate | 5% |
|---|---|
| Reduced rates | 0% |
| Currency | AED |
Worked example
100.00 net plus 5% VAT comes to AED 105.00.
A AED 100.00 gross price splits into AED 95.24 net and AED 4.76 VAT.
Try the VAT calculatorWhat you should know about United Arab Emirates VAT
The standard rate of 5% applies to most supplies. Reduced rates of 0% cover specific categories such as food, books, medicines and transport, and only where the supply fits the exact definition in United Arab Emirates's tax law.
Registration rules differ by country. In the UK there is a turnover threshold before you must register; in many EU countries it is lower or absent. The guides cover the UK threshold and the EU OSS scheme for cross-border sales.
Rates and rules change. This page is reviewed quarterly against official sources, and you should confirm the applicable rate with the United Arab Emirates tax authority before filing.