UAE VAT 5% 2027 Foundation Calculator
UAE VAT 5% (effective Jan 2018): standard rate on most supplies. Zero-rated: exports, international transport, healthcare/education (qualifying), certain food, residential property first sale. Exempt: financial services, residential rental after first sale, bare land. Registration threshold AED 375K.
VAT Implementation
Effective Jan 1, 2018. GCC framework + national implementation. UAE + Saudi Arabia + Bahrain + Oman + Egypt implemented. Kuwait + Qatar pending.
Zero-Rated Categories
Exports outside GCC. International passenger transport. First sale of residential property. Qualifying education + healthcare. Certain food.
Exempt Categories
Financial services (no fee). Residential property after first sale. Bare land. Local passenger transport.
Source and Disclaimer
Federal Tax Authority UAE, Federal Decree-Law 8/2017. Verify with FTA for specific industry rulings.
Source: Federal Tax Authority UAE. Last updated: May 2026.