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Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017)
Article Number: 3
Country: đŸ‡ĻđŸ‡Ē UAE
Location: Part 2 - Scope and Rate of the Tax
Order: 3

Article 3 - Rate of the Tax

Part 2: Scope of the Tax and Rate of the Tax

Part 2: Scope of the Tax and Rate of the Tax

Article 3 - Rate of the Tax

Subject to the provisions of Part VI of this Decree-Law, the standard rate of the tax to be levied on any supply or importation shall be (5%) in accordance with the provisions of Article 2 hereof based on the value of the supply or importation specified in accordance with the provisions of this Decree-Law.