How are medications treated under VAT?

Medications are zero-rated under VAT.

Medications are defined by the Cabinet of the UAE as:

“Every product containing a substance(s) which achieves the intended objective in or on the human body via biological effect, which is produced, sold or offered for use in cases relating to diagnosing, treating, healing, relieving or preventing diseases, or renewing, correcting or rehabilitating the function of body organs.”