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Frequently Asked Questions on VAT

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What sectors are zero rated?

Zero-rated supplies include:

  • Exports of goods and services to outside the GCC.
  • International and intra-GCC transport
  • Supplies for certain sea, air, and land means of transportation (such as aircraft and ships).
  • Supply of precious metals for investment (gold, silver, and platinum)
  • Newly constructed residential properties that are supplied for the first time within three years of their construction.
  • Supply of certain educational services and relevant goods and services.
  • Supply of certain healthcare services and associated goods and services.
  • Certain eatables (a standard list will be ratified across the GCC by the Financial and Economic Cooperation Committee)¬†
  • The oil sector and the oil and gas derivatives sector (at the discretion of each member state)

Additionally, each member state can zero rate or VAT-exempt:

  • The educational sector
  • The medical sector
  • The real estate sector¬†
  • The local transport sector
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