Since January 2018, the UAE has applied a 5% VAT (Value Added Tax) on most goods and services. For the construction industry, where projects are big, costly, and often run over months or even years, VAT on construction services in UAE plays a huge role. Construction services such as new builds, renovations, consultancy, subcontracted work, and even repair or maintenance usually fall under VAT, which makes it important for everyone in the sector to understand how it works.