UAE VAT on Real Estate Checker
What this checker does
UAE VAT treats real estate differently depending on the property type and, for residential property, whether it's the first supply. Commercial property is always standard-rated at 5%. Bare land is always exempt. Purpose-built charitable buildings are zero-rated. Residential property is zero-rated (0%, with input VAT still recoverable) on its first supply — the first sale or lease by the developer within 3 years of the building's completion — and exempt on every supply after that. This tool checks the VAT treatment for your property transaction.
Disclaimer
This calculator provides an indicative result for guidance purposes only. It does not review mixed-use buildings, service charges, or other real-estate-specific VAT nuances covered in the FTA's detailed public clarifications. 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, and refer to official Federal Tax Authority guidance before making any property transaction decisions.
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Your VAT Treatment
Select a property type to see its VAT treatment.
Last Updated: 14 August 2026