- Healthcare services and related medicines and medical equipment
- Means of air, sea, and land transportation e.g. ships, aircraft.
- International transportation
- First sale of new residential property (Within 3 years of construction)
- Crude oil and natural gas
- Exports outside of GCC* states
- Investment in precious metals (gold, silver, and platinum)
* Gulf Cooperation Council
VAT deductible for supplies or import transactions.
In contrast, if the person is not resident in the UAE, the person is required to register for VAT if it makes any taxable supplies in the UAE, unless there is another person in the UAE who is responsible for accounting for VAT on such activities. As such, for non-resident suppliers, the registration threshold is, in effect, nil.