UAE VAT Profit Margin Scheme Calculator

What this calculator does

Dealers in second-hand goods, antiques (over 50 years old), or collectors' items can elect to pay VAT on just their profit margin instead of the full selling price — but only if the goods were already subject to VAT before this resale, and were bought either from a non-VAT-registered person or from someone who also applied the margin scheme to that same sale. Where it applies, the margin itself is treated as VAT-inclusive, so the VAT due is the 5% component of the margin, not 5% of the margin on top. This tool checks your eligibility and estimates the VAT due under the scheme.

Disclaimer

This calculator provides an indicative estimate for guidance purposes only. Applying the Profit Margin Scheme is optional, not automatic, and requires specific invoicing and record-keeping — it does not replace maintaining a stock book or the required margin scheme invoice wording. PrimeLedger Consultancy FZCO does not accept responsibility for the accuracy of the figures produced by this tool. Please cross-check your result with a qualified expert, such as PrimeLedger, and refer to official Federal Tax Authority guidance before applying this scheme.

Enter your details

Goods Category

Were these goods already subject to VAT before this resale (i.e. bought after 1 January 2018)?

Did you buy these goods from a non-VAT-registered person, or from someone who also used the margin scheme on this sale?

Your Purchase Price (AED)

Your Selling Price (AED)

Your Profit Margin Scheme Position

Enter your details to check your Profit Margin Scheme eligibility.

Last Updated: 15 August 2026