UAE charter taxes and fees
UAE VAT is 5%, but international passenger transport is zero-rated, so most charters to or from the UAE carry no VAT on the flight. On top come airport facilities fees per departing passenger and the airport and handling charges.
- Standard VAT rate
- 5%
- International charter
- Zero-rated
- Local passenger transport
- Exempt
- Dubai airports fee
- AED 35 per departing passenger
What sits on top of the flight
Not on international flights. The VAT Decree-Law applies the zero rate to international transport of passengers that starts or ends in the UAE, and to air passenger transport inside the UAE when it counts as international carriage. Supplies of local passenger transport are exempt. The standard rate of 5% applies to other taxable supplies.
A UAE charter quote starts with the aircraft and crew for the flying time, plus any positioning. Then come VAT where it applies, the per-passenger airport facilities fee charged by each emirate, and airport, handling and permit costs.
Each charge is explained below with its official source. Our pricing and fees page shows how these appear on a quote, and the cost calculator gives an estimate for your route.
As a guide, light jets charter at about AED 17,020 to AED 26,750 per flight hour and midsize jets at about AED 24,340 to AED 34,030, for the whole aircraft, before taxes and fees.
Sources:UAE Ministry of Finance: Federal Decree-Law No. 8 of 2017 on Value Added Tax and amendments (Articles 3, 45 and 46)Dubai Legislation Portal: Executive Council Resolution No. 8 of 2016 concerning charging passengers a fee for using Dubai airports facilities
How UAE VAT applies to a charter
VAT in the UAE comes from Federal Decree-Law No. 8 of 2017 and its Executive Regulation. The standard rate is 5%. Passenger transport is treated in three ways.
The zero rate also covers the supply of aircraft designed or adapted for the commercial transport of passengers, and goods and services related to them. Aircraft designed or adapted for recreation, pleasure or sport are excluded. That matters to aircraft owners rather than charter passengers.
The Executive Regulation sets further conditions on what counts as exempt local passenger transport. We have not been able to read that article in an official text, so for a flight that starts and ends in the UAE we ask the operator to state the VAT treatment on the quote.
| Journey | VAT treatment | Legal basis |
|---|---|---|
| From a place in the UAE to a place outside it, for example Dubai to London | Zero-rated (0%) | Decree-Law Article 45(2); Executive Regulation Article 33(1)(a) |
| From a place outside the UAE to a place in it, for example Geneva to Abu Dhabi | Zero-rated (0%) | Decree-Law Article 45(2); Executive Regulation Article 33(1)(b) |
| A leg inside the UAE that is part of an international journey, for example Abu Dhabi to Dubai before flying on to Mumbai | Zero-rated (0%) | Decree-Law Article 45(3); Executive Regulation Article 33(1)(c) |
| Local passenger transport within the UAE | Exempt | Decree-Law Article 46(4) |
The Executive Regulation zero-rates a domestic passenger leg when the first place of departure or the final destination is outside the UAE.
Sources:UAE Ministry of Finance: Federal Decree-Law No. 8 of 2017 on Value Added Tax and amendments (Articles 3, 45 and 46)Executive Regulation of the VAT Decree-Law (Cabinet Decision No. 52 of 2017, as amended), Articles 33 and 34, consolidated text by UAE Legal Notes
Tell us the dates and passengers. A specialist replies with aircraft options and an all-in price, around the clock.
Airport facilities fees by emirate
Three emirates charge a fee per departing passenger for using their airports. Dubai's is set in law; the Abu Dhabi and Sharjah figures come from press reports of the 2016 decisions.
| Emirate | Fee | Who pays and exemptions |
|---|---|---|
| Dubai (Dubai International and Al Maktoum) | AED 35 per departing passenger | Each passenger departing the UAE from a Dubai airport, including transit passengers. Exempt: children under two, on-duty pilots and crew, and transit passengers whose arrival and departure flight numbers are the same. |
| Abu Dhabi | AED 35 per departing passenger | Reported as approved by the Abu Dhabi Executive Council in April 2016, from July 2016. Transit passengers and children under two reported as exempt. |
| Sharjah | AED 35 per departing passenger | Reported as approved by the Sharjah Executive Council in April 2016. Same-flight transit passengers, children under two and crew reported as exempt. |
Dubai's resolution makes airlines responsible for collecting the fee and does not set a separate rule for private flights. On a charter, the operator or handler shows it as a line on the quote where it is charged.
Sources:Dubai Legislation Portal: Executive Council Resolution No. 8 of 2016 concerning charging passengers a fee for using Dubai airports facilitiesKhaleej Times, 15 June 2016: Abu Dhabi introduces Dh35 airport feeGulf News, 5 April 2016: Sharjah approves new Dh35 airport fee
Airport charges, permits and positioning
Landing, parking and handling charges depend on the airport and the aircraft weight. See our Dubai and Abu Dhabi pages for the airports in each city.
Private and charter flights into the UAE need a landing permit from the civil aviation authority of the emirate where they land. Positioning flights, crew overnights, catering beyond the standard and permit handling can also appear on a quote. None of these are hidden: each is a separate line.
Sources:Universal Weather and Aviation: UAE landing and overflight permit requirements (trade guide)Dubai Legislation Portal: DCAA Administrative Resolution No. 20 of 2023 approving the conditions and procedures for issuing civil aviation permits in the Emirate of Dubai
Questions, answered
Still deciding? A charter specialist will talk you through aircraft, airports and price, with no obligation.
Ask a specialistDo I pay VAT on a private jet from Dubai to London?+
No. International transport of passengers that starts or ends in the UAE is zero-rated under Article 45 of the VAT Decree-Law, so the flight carries 0% VAT.
Is a Dubai to Abu Dhabi charter taxed?+
If it is a leg of an international journey, it is zero-rated. A purely local passenger journey falls under the exemption for local passenger transport. We ask the operator to state the treatment on the quote.
What is the Dubai airport fee per passenger?+
AED 35 per passenger departing the UAE from a Dubai airport, under Executive Council Resolution No. 8 of 2016. Children under two and on-duty crew are exempt.
What is the UAE VAT rate?+
5%, the standard rate under Article 3 of Federal Decree-Law No. 8 of 2017.
Fares, dates and rules on this page were checked on 19 October 2026. Official fares and schedules change every season; the operator or authority named in each source has the final word.
- 1.UAE Ministry of Finance: Federal Decree-Law No. 8 of 2017 on Value Added Tax and amendments (Articles 3, 45 and 46)
- 2.Dubai Legislation Portal: Executive Council Resolution No. 8 of 2016 concerning charging passengers a fee for using Dubai airports facilities
- 3.Executive Regulation of the VAT Decree-Law (Cabinet Decision No. 52 of 2017, as amended), Articles 33 and 34, consolidated text by UAE Legal Notes
- 4.Khaleej Times, 15 June 2016: Abu Dhabi introduces Dh35 airport fee
- 5.Gulf News, 5 April 2016: Sharjah approves new Dh35 airport fee
- 6.Universal Weather and Aviation: UAE landing and overflight permit requirements (trade guide)
- 7.Dubai Legislation Portal: DCAA Administrative Resolution No. 20 of 2023 approving the conditions and procedures for issuing civil aviation permits in the Emirate of Dubai
Every tax and fee, line by line.
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