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UAE Guide: What is Zero Rated and Exempt Supply Under VAT in Dubai and Abu Dhabi?

VAT in UAE
Zero Rated and Exempt Supply Under VAT

Introduction

The supply on which no VAT liability is due is termed as Exempt supply. No credit of input tax is available on supply of such goods or services.

Whereas, the supply on which Zero % rate of VAT in Dubai is charged on goods and services. Input tax is claimed by supplying of such goods and services.

List of Goods which are Exempt under VAT Law in Dubai

  • Supply of specified financial Services.
  • Supply of residential building, other than zero rated supply.
  • Supply of bare land.
  • Supply of local passenger transport.

List of Goods which are charged at Zero % rate

  • Export of Goods and Services.
  • Supply of preventive and basic healthcare Services and related Goods and Services.
  • Supply of specified educational services and related Goods and Services owned or funded by Federal or local Government.
  • First supply of buildings specifically designed to be used by Charities.
  • Crude Oil and Natural Gas.
  • Supply or Import of investment precious metals.
  • Supply of Goods and Services related to the transfer of Goods or passengers aboard, land, air or sea means of transport.
  • Supply of aircrafts or vessels designated for rescue and assistance by air or sea.
  • 1. First supply of residential buildings within 3 years of their completion.
    2. First supply of buildings converted from non-residential to residential.
  • 1. Supply of air, sea and land means of transport for the transportation of passengers and Goods.
    2. Supply of Goods and Services related to the supply of the means of transport.
  • 1. International transport of Goods and Services.
    2. Air passenger and goods transport within Dubai by international carriage.

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