The UAE has implemented VAT on January 1, 2018. Most goods and services provided will be taxed at a rate of 5%, which is the lowest value-added tax rate in the world. In addition, certain supplies are taxable @ 0%, a few supplies are exempt from tax, while others are not within the scope of VAT.
This ready-to-use calculation tool will help you check the VAT rates applicable to all major industries in the UAE.
Supply taxable @ 5% taxable @ 0% Exempt out of range
education
Education in private and public schools (except higher education) and related goods and services provided by educational institutions 
Higher education provided by government-owned institutions or 50% of government-funded higher education and related goods and services
Education provided by private higher education institutions and related goods and services
Kindergarten education and preschool education
School uniform
Stationery
Electronic devices (tablets, laptops, etc.)
Rent school event venue
Extra charge for after-school activities
After-school activities provided by the teacher at no extra charge
School trips for educational purposes and within the scope of the course
Recreation or school trips not within the scope of the course
health care
Preventive health services, including vaccination
Healthcare services designed to treat humans, including medical services and dental services
Other non-therapeutic and non-preventive medical services (such as eclectic medicine, cosmetic surgery, etc.)
Cabinet decision listed medicines and medical equipment
Medicines and medical equipment not listed in the Cabinet decision
Other medical supplies
Oil and gas
Crude oil and natural gas
Other oil and gas products, including gasoline at pumps
transport
Domestic passenger transport (including flights within the UAE)
International transportation of passengers and cargo (including within the Gulf Cooperation Council)
Provide transportation vehicles (air, sea and land) for commercial transportation of goods and passengers (over 10 people)
Supply of goods and services related to the supply of these means of transport and the transportation of goods and passengers
real estate
Sale and purchase of commercial buildings
The first sale/rental of a residence after completion of construction or renovation
First sale of charity building
Sale/rental of residence after first supply
Hotels, motels and serviced apartments
Bare land
Land (not bare land)
UAE citizens build their own houses
Financial Services
Margin products (products without clear fees, commissions, rebates, discounts or similar fees)
Products with clear fees, commissions, discounts, discounts or similar prices
Interest in the form of loans (including loans, credit cards, financing leasing)
Issuance, distribution or transfer of equity or debt guarantee
Invest in gold, silver and platinum jewelry
More than 99% pure and tradable on the global market
Purity less than 99%
Jewelry
Insurance and reinsurance
Insurance and reinsurance (including health, motor vehicles, property, etc.)
Life insurance and life reinsurance
food and drinks
Food and beverage
Telecommunications and electronic services
Wired and wireless telecommunications and electronic services
Government activity
Sovereign activities carried out by designated government agencies that do not compete with the private sector
VAT rates for non-sovereign activities or competition with the private sector depend on the goods and services provided
Non-profit organizations
Activities of foreign governments, international organizations, diplomatic institutions and similar institutions (if not doing business in the UAE)
Cabinet decision Charity activities carried out by listed public interest groups and societies
Non-business activities of other non-profit organizations (not listed in the Cabinet decision)
For the business activities carried out by the above organizations, the value-added tax rate depends on the goods and services provided
Free zone
Supply of goods between companies in designated areas
The VAT rate of service supply between enterprises in the designated area depends on the service provided
The VAT rate for the supply of goods and services in non-designated areas depends on the goods or services supplied
The value-added tax rate of goods and services provided from the mainland to designated areas or designated areas depends on the goods or services provided
other
Export of goods and services outside the GCC VAT-implementing countries
The activities that employees engage in during the employment process, including wages
Supply between members of a single tax group
Any service or supply of goods not mentioned above (including any goods sold or services provided in the UAE)
5% of second-hand goods (such as used cars sold by retailers), antiques and collectors’ goods
You can download the VAT rate manual (pdf file) and start using it immediately! download
related articles:-
1. UAE VAT rate
2. Spare parts in UAE VAT
3. UAE duty-free goods
