VAT in the UAE
Rates
| Rate | Applies to |
|---|---|
| 5% | Most goods and services |
| 0% | Exports of goods and services outside the GCC, international transport, certain aircraft, ships and other means of transport, investment-grade precious metals (99% purity) |
| Exempt | Residential property is generally exempt; VAT paid on costs of exempt supplies cannot be recovered |
Source: UAE Ministry of Finance: Value Added Tax1
Registration
- Compulsory when taxable supplies and imports exceed AED 375,000 over the previous 12 months, or are expected to in the next 30 days.
- Voluntary when supplies and imports, or taxable expenses, exceed AED 187,500.
- Foreign businesses making taxable supplies in the UAE do not get the threshold and must register from the first supply, unless the customer accounts for the VAT.
- Registration and returns are on the FTA’s EmaraTax platform; registered businesses receive a 15-digit Tax Registration Number (TRN).
Source: Federal Tax Authority: Registration for VAT; UAE Ministry of Finance: Value Added Tax2,1
Sources
Figures checked 21 October 2026. Prepared by Invest-Emirates.ae for general information. It is not investment, tax or legal advice; please confirm details with a qualified adviser before acting.