VAT · United Arab Emirates

How to calculate VAT in the UAE

A step-by-step guide to working out 5% VAT — both taking it out of a gross price and adding it to a net price.

  • 3 steps
  • 3 ways
  • With examples

The calculator

Net · VAT · Gross

Removing VAT from a gross amount

  1. Start with the gross amount

    The price that already includes 5% VAT, e.g. AED 105.00.

  2. Divide by 1.05

    105.00 ÷ 1.05 = AED 100.00 net.

  3. Subtract for the VAT

    105.00 − 100.00 = AED 5.00. Check: net + VAT = gross.

Adding VAT to a net amount

Multiply the net amount by 1.05 for the gross, or by 0.05 for the VAT alone. Example: AED 100.00 × 1.05 = AED 105.00 gross, of which AED 5.00 is VAT.

Common amounts at 5% VAT
Gross (AED)Net (AED)VAT (AED)
10.009.520.48
50.0047.622.38
100.0095.244.76
250.00238.1011.90
500.00476.1923.81
1,000.00952.3847.62
5,000.004,761.90238.10

FAQ

Frequently asked questions

How do you calculate VAT from a gross price in the UAE?

Divide the gross price by 1.05 to get the net price, then subtract the net from the gross to find the 5% VAT.

How do you add 5% VAT to a net price?

Multiply the net price by 1.05, or multiply the net by 0.05 to get the VAT and add it on.

What if the amount is zero-rated or exempt?

Then no 5% is charged. Zero-rated supplies are invoiced at 0% VAT; exempt supplies carry no VAT and do not allow input-tax recovery.