| Retail and trading | Goods sold in the UAE | 5% | Abroad: 0% as an export. Goods must leave the UAE within 90 days with customs and commercial evidence, or the FTA treats the sale as 5% |
| Exporters | Goods and services sold outside the UAE | 0% | Anything sold locally is 5%. Proof of export is everything: without it, the FTA taxes the sale at 5% |
| E-commerce | Online sales to UAE customers | 5% | Abroad: 0% on goods shipped abroad and on electronic services to customers outside the UAE. Watch place of supply, shipping evidence and the customer's location |
| IT, consulting and professional services | Services for UAE customers | 5% | Abroad: 0% if the customer is outside the UAE and has no place of business here, with proof. Services linked to UAE real estate or goods stay at 5%; a client who spends over a month in the UAE breaks the 0% |
| Hospitality and restaurants | Hotels, food, events | 5% | Same 5% for foreign guests and tourists: the service is consumed in the UAE. Prices shown to consumers must include VAT; hotel stays are not refundable under the tourist refund scheme |
| Commercial real estate | Offices, shops, warehouses | 5% | Rent is taxable; fit-out VAT is recoverable. Property abroad is outside UAE VAT |
| Residential real estate | Long-term rent and resale | Exempt | No input VAT recovery on related costs; bare land is also exempt |
| New residential property | First sale within three years of completion | 0% | First sale or lease only; strict timing and evidence rules, later supplies are exempt |
| Construction and contracting | Building and fit-out services | 5% | Treatment depends on the building: residential, commercial or charity. Projects abroad are outside UAE VAT |
| Education and healthcare | Qualifying education, preventive and basic healthcare | 0% | Only qualifying services. Cosmetic treatments, non-recognised curricula, uniforms and canteen food are 5% |
| Banks and finance | Margin-based financial services | Exempt | Explicit fees are 5%; services to customers outside the UAE may be 0 %. Exempt income limits input VAT recovery |
| International transport | Passengers and goods moved between the UAE and abroad | 0% | Keep tickets, bills of lading and customs papers |
| Local transport | Local passenger transport; freight within the UAE | Exempt (passengers) 5 % (freight) | Tourist and sightseeing trips are 5%, not exempt |
| Oil, gas and precious metals | Crude oil, natural gas, investment-grade metals | 0% | Strict purity and definition rules; B2B trade in precious metals and stones goes through reverse charge. Exports are 0% |