UAE VAT Partial Exemption Calculator
What this calculator does
If your business makes both taxable supplies (standard-rated or zero-rated) and exempt supplies, you can't recover all of your input VAT — input tax on costs used entirely for taxable activities is fully recoverable, input tax on costs used entirely for exempt activities is fully blocked, and input tax on shared or overhead costs used for both (the "residual" pool) must be apportioned. This tool applies the FTA's standard turnover-based method to work out what percentage of your residual input tax is recoverable.
Disclaimer
This calculator applies the standard turnover-based apportionment method only — it doesn't cover FTA-approved special methods (such as output-based, transaction-count, or floor-space methods), which may give a more accurate result for some businesses, or the annual adjustment required at your tax year end. 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, before making any VAT return adjustments.
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Your Partial Exemption Position
Enter your figures to see your recoverable percentage.
Last Updated: 15 August 2026