| EDUCATION | VAT rate |
| Private and public school education (excluding higher education) and related goods and services provided by education institution | 0% |
| HEALTHCARE | VAT rate |
| Preventive healthcare services including vaccinations | 0% |
| OIL AND GAS | VAT rate |
| Crude oil and natural gas | 0% |
| TRANSPORTATION | VAT rate |
| Domestic passenger transportation (including flights within UAE) | Exempt |
| REAL ESTATE | VAT rate |
| Sale and rent of commercial buildings (not residential buildings) | 5% |
| FINANCIAL SERVICES | VAT rate |
| Margin based products (products not having an explicit fee, commission, rebate, discount or similar) | Exempt |
| FINANCIAL SERVICES | VAT rate |
| Margin based products (products not having an explicit fee, commission, rebate, discount or similar) | Exempt |
| INVESTMENT GOLD, SILVER AND PLATINUM, JEWELLERY | VAT rate |
| >99% pure and tradable in global markets | 0% |
| INSURANCE AND REINSURANCE | VAT rate |
| Insurance and reinsurance (including health, motor, property, etc) | 5% |
| FOOD & BEVERAGES | VAT rate |
| Food and beverages | 5% |
| TELECOMMUNICATIONS AND ELECTRONIC SERVICES |