8 August 2026 · Definition
ما هي المنطقة المحددة لضريبة القيمة المضافة
A VAT designated zone is a specific fenced, customs-controlled area named by Cabinet Decision that is treated as outside the UAE for VAT purposes on goods. It must have security and customs controls governing the entry and exit of goods and people. This treatment applies only to goods; services within the zone are taxed normally. If the controls are not met, the area is treated as inside the UAE.
Exiloz للإدارة والاستشارات الضريبية · جهة استشارية مقرها دبي تركّز على الهيئة الاتحادية للضرائب (FTA) · ضريبة القيمة المضافة وضريبة الشركات والمحاسبة
A controlled area
It is more than a business park.
- Fenced with customs and security controls.
- Named specifically by Cabinet Decision.
- Treated as outside the UAE for goods.
- Controls over entry/exit of goods.
Only for goods
The relief is narrow.
- Applies to goods, not services.
- Depends on the conditions being met.
- Fails the test = treated as within the UAE.
- Check the current official list.
الأسئلة الشائعة
For understanding the concept.
هل المنطقة المحددة معفاة من الضرائب؟
Only for goods, under conditions. Services within the zone are taxed at 5%.
من يسمّي المناطق المحددة؟
They are specified by Cabinet Decision and updated periodically.
ماذا لو لم تُستوفَ الضوابط؟
The area is treated as inside the UAE for VAT.
هل يمكن أن تؤكّد Exiloz منطقتي؟
Yes. We confirm whether your area is a designated zone.
هل منطقتك منطقة محددة؟
Exiloz confirms your zone status and what it means for VAT.