When did VAT start in the UAE?
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VAT started in the UAE on 1 January 2018.
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The detail
VAT was introduced under Federal Decree-Law No. 8 of 2017 on Value Added Tax, which took effect from 1 January 2018.1
What the law says
- Federal Decree-Law No. 8 of 2017 on VAT was issued on 23 August 2017 and came into effect from 1 January 2018.1
Sources (1) — read the official text
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Read the article
This is not an official Translation: Value Added Tax Federal Decree-Law No. 8 of 2017 – Issued 23 Aug 2017 (Effective from 1 Jan 2018) Federal Decree-Law No. 18 of 2022 – Issued 26 Sep 2022 (Effective from 1 Jan 2023) Federal Decree-Law No. 16 of 2024 – Issued 30 Sep 2024 (Effective from 30 Oct 2024) Federal Decree-Law No. 16 of 2025 – Issued 1 Oct 2025 (Effective from 1 Jan 2026) His Highness Sheikh Khalifa Bin Zayed Al Nahyan, President of the United Arab Emirates, has issued the following Decree-Law: - Having reviewed the Constitution; - Federal Law No. 1 of 1972 on the Competencies of the Ministries and Powers of the Ministers, and its amendments; - Federal Law No. 11 of 1981 on the Imposition of a Federal Customs Tax on Imports of Tobacco and its Derivatives, and its amendments; - Federal Law No. 26 of 1981 on the Commercial Maritime Law, and its amendments; - Federal Law No. 5 of 1985 promulgating the Civil Transactions Law, and its amendments; - Federal Law No. 3 of 1987 promulgating the Penal Law, and its amendments; - Federal Law No. 10 of 1992 promulgating the Law of Evidence in Civil and Commercial Transactions, and its amendments; - Federal Law No. 11 of 1992 promulgating the Civil Procedure Law, and its amendments; - Federal Law No. 18 of 1993 promulgating the Commercial Transactions Law; and its amendments; - Federal Law No. 8 of 2004 on the Financial Free Zones; - Federal Law No. 1 of 2006 on Electronic Commerce and Transactions; - Federal Law No. 2 of 2008 on the National Societies and Associations of Public Welfare, and its amendments; - Federal Law No. 1 of 2011 on the State’s Public Revenues; - Federal Law No. 8 of 2011 on the Reorganisation of the State Audit Institution; - Federal Decree-Law No. 8 of 2011 on the Rules of the Preparation of the General Budget and Final Accounts; Federal Decree-Law No. 8 of 2017 and its amendments – As published by the Ministry of Finance 1 - Federal Law No. 4 of 2012 on the Regulation of Competition; - Federal Law No. 12 of 2014 on the Organisation of the Auditing Profession; - Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority, and its amendments; - Federal Decree-Law No. 32 of 2021 on Commercial Companies; - Federal Decree-Law No. 46 of 2021 on Electronic Transactions and Trust Services, - Federal Decree-Law No. 28 of 2022 on Tax Procedures, and its amendments, and - Pursuant to what was presented by the Minister of Finance and approved by Cabinet, Title One – Definitions
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Written by AI from the FTA sources above and checked before display. Not tax advice or official FTA information - confirm with a tax adviser before you act. Full disclaimer
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