Tools · VAT · CAPITAL ASSETS
VAT capital assets scheme calculator
Input VAT on a building or large asset stays open for 10 or 5 years. Enter the Year 1 VAT and each year's recovery rate to see every adjustment.
Recovery Q in each later year (%)
Annual share Z
AED 200,000
Net annual adjustments
+AED 25,000
Remaining-years adjustment on sale
+AED 200,000
Each year: R = W ÷ 10 × Q against Z = W ÷ 10 × X = AED 200,000. If R is higher, input tax increases by the difference; if lower, it is reduced. Each adjustment goes in the first tax period of the following tax year. On a sale in Year 6, Years 7 to 10 are treated as fully taxable, and their adjustment goes in the return for the period of the sale (on the usual reading).
| Year | Q | R | Z | Adjustment |
|---|---|---|---|---|
| 2 | 80% | 200,000.00 | 200,000.00 | 0.00 |
| 3 | 60% | 150,000.00 | 200,000.00 | −50,000.00 |
| 4 | 90% | 225,000.00 | 200,000.00 | +25,000.00 |
| 5 | 90% | 225,000.00 | 200,000.00 | +25,000.00 |
| 6 | 90% | 225,000.00 | 200,000.00 | +25,000.00 |
| 7 (deemed) | 100% | 250,000.00 | 200,000.00 | +50,000.00 |
| 8 (deemed) | 100% | 250,000.00 | 200,000.00 | +50,000.00 |
| 9 (deemed) | 100% | 250,000.00 | 200,000.00 | +50,000.00 |
| 10 (deemed) | 100% | 250,000.00 | 200,000.00 | +50,000.00 |
Disclaimer
Illustrative figures computed in your browser. Nothing is uploaded, stored or sent anywhere. Not accounting or tax advice; verify treatment with your advisor.