Article 03 of Federal Decree-Law of 2017 has specified the rate for Value Added Tax in United Arab Emirates. The rate is standard and applicable on supply of any goods and services in United Arab Emirates.

Article 03 of Federal Decree-Law of 2017 Sates that:

Without prejudice to the provisions of Title Six of this Decree Law, a standard rate of 5% shall be imposed on any supply or import pursuant to Article 02 of this Decree-Law on the value of supply or import specified in the provisions of this Decree-Law.