VAT: rates and registration thresholds
The standard VAT rate in the UAE is 5%; there is a zero rate (0%) for specified supplies, and a category of supplies is exempt. Mandatory registration: a resident whose taxable supplies and imports in the UAE exceeded AED 375,000 over the previous 12 months, or are expected to exceed it in the next 30 days. Voluntary registration: where taxable supplies and imports, or taxable expenses, exceeded AED 187,500 over the previous 12 months, or are expected to in the next 30 days. Reference: Federal Tax Authority, Taxable Person VAT Guide (section 3.4) and the registration thresholds bulletin.