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What are the VAT rates in the transportation sector?
| Type of supply |
VAT rate |
| Domestic passenger transportation (including flights within UAE) |
Exempt |
| International transportation of passengers and goods (including intra-GCC) |
0% |
| Supply of a means of transport (air, sea or land) for the commercial transportation of goods and passengers (over 10 people) |
0% |
| Supply of goods and services relating to these means of transport and to the transportation of goods and passengers |
0% |
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