How VAT Works in the UAE
Value Added Tax (VAT) is the UAE's broad-based consumption tax, introduced on 1 January 2018 under Federal Decree-Law No. 8 of 2017, at a standard rate of 5% — one of the lowest VAT rates in the world. It applies to most goods and services supplied in the UAE, as well as most imports. The final consumer bears the cost, while VAT-registered businesses collect it and remit it to the Federal Tax Authority (FTA) through the EmaraTax portal.
🧮 VAT Formulas
| Calculation | Formula |
|---|---|
| Add VAT (exclusive → inclusive) | Price × 1.05 |
| Remove VAT (inclusive → exclusive) | Price ÷ 1.05 |
| Find VAT in an inclusive price | Price × 5/105 |
| Find VAT on an exclusive price | Price × 0.05 |
📝 Zero-Rated vs. Exempt Supplies
Zero-rated supplies are taxable supplies charged at 0% VAT — this includes exports of goods and services outside the GCC, international transport, and certain healthcare and education services. Because they're technically taxable, sellers can still recover VAT paid on related business costs.
Exempt supplies have no VAT charged at all, and typically include most financial services, residential real estate leases (after the first supply), and bare land. Unlike zero-rated supplies, sellers generally cannot recover VAT on costs related to exempt supplies.
Registration Thresholds: Registration is mandatory once taxable supplies exceed AED 375,000 over a rolling 12-month period (or if you expect to exceed it within the next 30 days). Voluntary registration is available from AED 187,500. Non-resident businesses making taxable supplies in the UAE must register regardless of turnover — there's no threshold exemption for them.
📅 VAT Filing in the UAE
Most VAT-registered businesses file quarterly through the FTA's EmaraTax portal, though some larger businesses are assigned monthly filing. Returns and any VAT owed are due within 28 days after the end of the tax period. Late registration carries a penalty of AED 10,000, and late filing penalties are AED 1,000 for a first offence, rising to AED 2,000 for repeat offences within 24 months.
💡 Example Calculation
Adding VAT: A product priced at AED 2,000 excluding VAT → AED 2,000 × 1.05 = AED 2,100 including VAT. The VAT portion is AED 100.
Removing VAT: A receipt shows AED 2,100 including VAT → AED 2,100 × 5/105 = AED 100 VAT, meaning the exclusive price was AED 2,100 − AED 100 = AED 2,000.
Note: These examples use the standard 5% rate for taxable, non-zero-rated supplies.
⚠️ Important Notes
- This calculator provides estimates only for the standard 5% VAT rate.
- It does not determine whether a specific supply is zero-rated, exempt, or standard-rated — check with the FTA or a tax advisor for your situation.
- Free zone companies are generally still subject to UAE VAT law — check whether your free zone is a "Designated Zone" with special treatment for goods.
- It does not model the reverse charge mechanism or the new mandatory e-invoicing requirements being phased in for larger businesses from late 2026.
- For official guidance, use Federal Tax Authority (FTA).
- Rates and thresholds are subject to change and should be verified for your specific situation.