Are all medicines and medical supplies VAT zero-rated in the UAE?

No. Cabinet Decision No. 56 of 2017 defines a specific, Ministry of Health-approved list of medicines and medical equipment that's zero-rated — not everything sold in a pharmacy. Anything outside that list (cosmetics, supplements not classified as medicine, or unregistered medical devices) is taxed at the standard 5%, like any other product.

The common mistake we see at pharmacies and medical supply shops is applying zero-rating to everything just because it's 'medical,' which exposes them to a later tax claim if the FTA reviews their records. At RASEEKH, we help pharmacies and medical supply businesses build a correctly classified item list (zero-rated vs. 5%) from the start, instead of relying on judgment call at the point of sale.