Value Added Tax (VAT) is an indirect tax. It is a type of general consumption tax that is collected based on the value added at each stage of production or distribution/sales. It is usually implemented as a destination-based tax.
VAT is applicable to the majority of transactions in goods and services. There are only a few items exempted from VAT in the UAE, few other items are zero-rated and the rest of the items are standard rated.
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DMCC – Dubai Multi Commodities Center
Dubai South (DWC, Dubai World Central)
DTEC – Dubai Technology Entrepreneur Center
DAFZA – Dubai Airport Free Zone
IFZA – International Free Zone Authority
Dubai Silicon Oasis
JAFZA – Jebel Ali Free Zone
Dubai World Trade Center Free Zone (DWTC)
o Dubai Media City (DMC)
UAQ FTZ -Umm Al Quwain Free Zone
RAKEZ – Ras Al Khaimah Economic Zone
Fujairah Creative City
Ajman Free Zone
Ajman Media City Free Zone
KIZAD – Khalifa Industrial Zone
SAIF – Sharjah Airport International free zone
SHAMS – Sharjah Media City free zone
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