UAE VAT Blocked Input Tax Checker
What this checker does
Article 53 of the VAT Executive Regulations specifically blocks the recovery of input VAT on certain expenses, even when they're incurred for business purposes — entertainment provided to non-employees, motor vehicles available for personal use, and goods or services given to employees free of charge for their personal benefit. This tool checks whether the VAT on one of these expenses is recoverable or blocked, and estimates the amount either way.
Disclaimer
This tool checks the single headline condition for each of these three blocked-input-tax categories — it doesn't cover every carve-out and exception in Article 53, such as the specific qualifying-vehicle exceptions (taxis, emergency vehicles, rental fleet vehicles) or every category of legally-required employee benefit. PrimeLedger Consultancy FZCO does not accept responsibility for the accuracy of the result produced by this tool. Please cross-check your result with a qualified expert, such as PrimeLedger, before making any VAT return adjustments.
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Your Input Tax Position
Answer the questions above to check your input tax position.
Last Updated: 15 August 2026