8 August 2026 · Digital Services
ضريبة القيمة المضافة على الخدمات الرقمية والإلكترونية
Electronic services such as software, SaaS, downloads, streaming, hosting and online advertising are taxed for UAE VAT based on where they are used and enjoyed. A digital service used in the UAE is generally standard-rated at 5%; one used outside the UAE by a non-resident may be zero-rated as an export. The customer's location and status drive the treatment, so the place-of-supply analysis is essential.
Exiloz للإدارة والاستشارات الضريبية · جهة استشارية مقرها دبي تركّز على الهيئة الاتحادية للضرائب (FTA) · ضريبة القيمة المضافة وضريبة الشركات والمحاسبة
أين يُستخدم
Place of supply is the key.
- Taxed on where the service is used/enjoyed.
- UAE use generally standard-rated at 5%.
- Non-resident overseas use may be zero-rated.
- Customer status matters.
ما الذي يُعتبر إلكترونيًا
A broad category.
- Software and SaaS.
- Downloads and streaming.
- Hosting and cloud.
- Online advertising.
الأسئلة الشائعة
For SaaS and digital businesses.
هل تخضع البرمجيات كخدمة لضريبة القيمة المضافة الإماراتية؟
SaaS used in the UAE is generally standard-rated at 5%; supplied to a non-resident used abroad it may be zero-rated as an export.
What determines the VAT treatment?
Where the service is used and enjoyed, and the customer's location and status.
Are online ads taxable?
Online advertising is an electronic service and follows the same place-of-supply rules.
Can Exiloz analyse our services?
Yes. We run the place-of-supply analysis for your digital services.
Tax digital services right
Exiloz applies the use-and-enjoyment rule to your digital services.