VAT 5% (Dubai) sale 5 percent VAT 5% VAT 5% (Abu Dhabi) sale 5 percent VAT 5% VAT 5% (Sharjah) sale 5 percent VAT 5% VAT 5% (Ajman) sale 5 percent VAT 5% VAT 5% (Umm Al Quwain) sale 5 percent VAT 5% VAT 5% (Ras Al-Khaima) sale 5 percent VAT 5% VAT 5% (Fujairah) sale 5 percent VAT 5% Exempted Tax sale 0 percent Exempted VAT 0% sale 0 percent VAT 0% Export Tax 0% sale 0 percent Export Tax Reverse Charge Provision (Dubai) sale 5 percent Supplies subject to reverse charge provisions Reverse Charge Provision (Abu Dhabi) sale 5 percent Supplies subject to reverse charge provisions Reverse Charge Provision (Sharjah) sale 5 percent Supplies subject to reverse charge provisions Reverse Charge Provision (Ajman) sale 5 percent Supplies subject to reverse charge provisions Reverse Charge Provision (Umm Al Quwain) sale 5 percent Supplies subject to reverse charge provisions Reverse Charge Provision (Ras Al-Khaima) sale 5 percent Supplies subject to reverse charge provisions Reverse Charge Provision (Fujairah) sale 5 percent Supplies subject to reverse charge provisions Tourist Refund scheme 5% sale 5.0 percent Tax Refunds provided to Tourists under the Tax Refunds for Tourists Scheme VAT 5% purchase 5 percent VAT 5% Exempted Tax purchase 0 percent Exempted Tax VAT 0% purchase 0 percent VAT 0% Import Tax 5% purchase 5 percent Import Tax Reverse Charge Provision purchase 5 percent Supplies subject to reverse charge provisions