The VAT is coming in UAE from 1 January 2018.The VAT will be implemented in UAE with the 5% rate on some goods and services. All GCC States have agreed on unified VAT framework agreement.According to GCC VAT framework agreement the basic rate of VAT of five percent as well as allowing for certain supplies of goods and services to be zero-rated or VAT-exempt. Some sectors like as Education, Health, Real Estate, Local transport will be exempted from VAT.