The VAT position in brief
General information, not tax advice. Rates and rules can change, so check the Federal Tax Authority's website (tax.gov.ae) for the current position. The points below were checked in October 2026.
| Point | What the official sources say |
|---|---|
| When VAT started | 1 January 2018, according to the UAE government portal |
| The rate | 5 per cent, which the portal says consumers bear as an increase in the cost of taxable goods and services |
| What it applies to | The majority of transactions in goods and services, with a limited number of exemptions |
| Zero-rated and exempt supplies | Listed in the VAT law. The official guidance gives examples such as certain healthcare and education services (zero-rated) and local passenger transport (exempt). Gym memberships are not among its examples |
| Who may charge VAT | Only businesses registered for VAT with a TRN, according to the FTA |
| Registration | Mandatory once a business's taxable supplies and imports pass a set threshold, and optional above a lower one |
RPM does not publish its prices online. RPM membership explains the three tiers and the terms to confirm when you ask for a quote.
Check whether a quote includes VAT
One question saves arguments later: is this price VAT-inclusive? Ask it for every figure you are given, whether that is the membership, a joining fee, personal training or a pass.
| The quote says | What you pay | What to check |
|---|---|---|
| Inclusive of VAT | The quoted figure | The invoice shows the VAT inside the total |
| Plus VAT, or excluding VAT | The quoted figure plus 5 per cent of it | The total you will actually be charged, in writing |
| Nothing about VAT | Unknown until you ask | Ask, and get the answer in writing before you pay |
| The gym is not VAT-registered | The quoted figure, with no VAT added | No VAT should appear on the receipt |
To find the VAT inside a VAT-inclusive total at 5 per cent, divide the total by 21. A total written as [total] contains [total] ÷ 21 of VAT, and the price before VAT is the total minus that amount. Use the same arithmetic to compare a VAT-inclusive quote from one gym with a VAT-exclusive quote from another.
What a gym's tax invoice should show
According to the FTA's guide to tax invoices, a business may issue a simplified tax invoice when the customer is not registered for VAT. Even that simplified version has to carry certain details, and each one matters to you.
| On the invoice | Why it matters to you |
|---|---|
| The words "tax invoice", shown prominently | A plain receipt may not satisfy a finance team |
| The gym's name, address and TRN | You can check the registration and match the business to your contract |
| The date of issue | It places the payment in the right claim period |
| A description of the service | It shows whether you paid for membership, coaching or a pass |
| The total and the VAT charged | It shows the VAT you actually paid |
From the FTA's simplified tax invoice requirements. A full tax invoice carries more detail, including the recipient's name and address.
The same guide says a tax invoice must be issued and delivered within 14 calendar days of the supply, and that errors are corrected with a tax credit note or an additional tax invoice. If you need your company's name on the invoice, ask before the gym issues it.
Check the gym's tax registration number
The FTA's website has a TRN verification tool. Enter the 15-digit number printed on the invoice to check that it belongs to a registered business.
If VAT appears on a receipt with no TRN, or the number does not verify, ask the gym to explain before you pay again. The FTA's consumer guide says businesses are not allowed to charge VAT unless they are registered and have a TRN.
Employer claims and the paperwork to keep
If your employer pays for or reimburses gym costs, the tax invoice is often the document finance wants. Claiming gym membership reimbursement from your employer covers the policy checks, a pre-approval email and what to do if a claim is refused.
- The tax invoice for each payment, whether monthly or for the full term.
- Proof of payment, such as a card statement or bank transfer record.
- Your membership agreement, showing the start and end dates.
- A separate invoice line for coaching, if your policy covers membership only.
Keep digital copies in one folder. A claim filed months later is far easier with every invoice in the same place.
Comparing gyms fairly
Two quotes are only comparable on the same basis. Convert both to the VAT-inclusive total for the whole term, then add any joining fee and the cost of anything you will use that sits outside the membership, such as coaching or recovery access.
- Ask each gym for the total for the full term, VAT included.
- Ask whether add-ons such as coaching or passes are quoted the same way.
- Get every figure in writing, on the gym's own paperwork or in its app.
How to judge a gym offer works through total cost and lock-in, and the contract checklist covers renewal and refund terms.
Asking RPM
RPM confirms prices and inclusions for each tier on enquiry. When you ask for a quote, ask whether it includes VAT, what invoice the team can issue and whose name can go on it.
A free guided tour is a good time to ask, with the written terms in front of you, and to see the club on Level 4 of AD HUB Sports Complex in Al Manhal before you commit.
Sources
- UAE Government portal (u.ae), Value added tax (VAT)
- Federal Tax Authority, Tax invoices (VAT guide, 2022)
- UAE Government portal (u.ae), Know your rights: Tax invoice (VAT consumer guide, PDF)
- UAE Government portal (u.ae), Guidance on zero-rated and exempt supplies (VAT guide, PDF)
- Federal Tax Authority, VAT (TRN verification tool and VAT calculator)
Questions, answered.
What is the VAT rate on a gym membership in the UAE?
The UAE government portal gives the VAT rate as 5 per cent, and gym memberships are not among the zero-rated or exempt examples in the official guidance. A gym charges it only if it is VAT-registered. Check the FTA's website for the current rate.
Is personal training subject to VAT?
The portal says VAT-registered businesses generally must charge VAT on the taxable goods and services they supply. Ask the gym whether its coaching packages are quoted with VAT, and ask for coaching on its own invoice line.
Can a gym charge me VAT without a TRN?
No. The FTA says businesses are not allowed to charge VAT unless they are registered for VAT and have a TRN. If you see VAT on a receipt without one, ask the gym about it.
Can I claim the VAT back myself?
The portal describes reclaiming VAT as something VAT-registered businesses do on business-related purchases. As an individual member, ask your employer how it handles VAT if it reimburses you.