ICV calculator — estimate your MoIAT In-Country Value score

The MoIAT formula adds seven components, each already weighted. Attribute 1, worth up to 50 points, is the share of your cost that stayed in the UAE: the in-country value of what you bought, plus Emirati salaries in full and expat salaries at 60%, divided by total cost plus all salaries, capped at 100% and multiplied by 50%. Investment is worth up to 25: the UAE share of your fixed assets’ net book value times 10, plus a top-up that starts above AED 5 million of UAE assets and reaches 15 points at AED 150 million. Emiratization is worth up to 15: 2 points for any Emirati cost up to AED 200,000, then 13/19.8 of a point per million above it. Expat contribution is worth up to 10, on a ladder by headcount. The ICV bonus adds up to 5 for exports, Emirati headcount and growth in UAE assets, and a sustainability bonus adds up to 6 for manufacturers or 3 for service providers. A goods manufacturer can reach 111%, a service provider 108%.

A mainland service provider spent AED 1,200,000 with certified UAE suppliers averaging 35%, AED 800,000 with uncertified UAE suppliers, AED 600,000 with suppliers abroad, AED 300,000 on utilities and rent, AED 100,000 on government charges, and had AED 150,000 of depreciation. The in-country value of those purchases is AED 990,000 (420,000 + 80,000 + 0 + 240,000 + 100,000 + 150,000) out of AED 3,150,000 of cost. It paid AED 450,000 to two Emirati employees and AED 2,400,000 to twenty expats; the Emirati cost counts in full and the expat cost at 60%, so the numerator is AED 2,880,000 and the denominator AED 6,000,000. That is 48% of cost in the UAE, so Attribute 1 scores 24.00 points. Fixed assets of AED 2,000,000 in the UAE out of AED 2,500,000 give an investment base of 8.00 points and, being under AED 5 million, no top-up. Emirati cost of AED 450,000 earns 2.30 points. Twenty expats earn 4.91 points on the ladder. The bonus is 1.60: exports of AED 400,000 on AED 8,000,000 revenue give 0.25, two Emiratis give 0.10, and growth from last year’s AED 1,600,000 of UAE assets gives 1.25. One sustainability policy earns 0.50. The estimated ICV score is 41.30%.

The MoIAT template floors them. On the service-provider page a supplier based in the UAE is scored at the higher of 10% and its certificate, so a UAE supplier with no certificate still earns 10% (guideline page 17; template Page 3 cell H7). On the goods-manufacturer page a within-UAE purchase is scored at the higher of 50% and the certificate (page 13; Page 2 cell K11), and goods from a UAE manufacturer holding an industrial licence are entered at 100%. The two floors are different and must not be mixed. One consequence for manufacturers: a supplier certificate below 50% adds nothing over an uncertified UAE supplier, so the lever is sourcing from certified manufacturers, not collecting low certificates.

An excluded cost is taken out of both sides of the formula: management fees to the board, sponsorship fees to a UAE sponsor, government fines, penalties and taxes, charity and CSR, loss on disposal of assets, foreign-exchange loss, and depreciation on excluded assets (guideline page 15 and page 18). A not-eligible supplier — one outside the UAE, or any supplier without a valid certificate where no floor applies — earns 0% in-country value but its cost stays in the denominator, which pulls the score down. Putting an excluded item in the total, or dropping a foreign supplier from it, both give the wrong score. This calculator asks you to leave excluded items out and keeps outside-UAE spend in total cost.

Within the UAE only: water and electricity 80%, rent of property or land 80%, local farmers 80%, UAE government charges 100%, payments to free-zone authorities 100%. Fuel and telecom carry the provider’s own certified ICV, so enter them with your certified or uncertified suppliers. Depreciation and amortisation of eligible assets enter at 100% as internal cost. A provider outside the UAE never gets a deemed rate; it carries its own certificate or 0.

In three places. Emirati salaries and benefits paid through WPS, plus eligible donations and external training, count in full in both the numerator and denominator of Attribute 1 and also score Emiratization: 2 points for any amount up to AED 200,000, then 13/19.8 of a point per million, capped at 15. Expat WPS salaries count at 60% in the numerator and in full in the denominator of Attribute 1, and the expat headcount scores Attribute 4 on a ladder: 1 point for one expat, half a point each from two to four, 3 at five, 4 at six, then rising to 6 by 44 staff, 6 from 45 to 50, up to 9 between 51 and 200, and 10 above 200. Benefits paid outside WPS count up to 10% of salaries, and an Emirati owner’s salary counts up to AED 200,000 a month.

The net book value of property, plant and equipment, capital work in progress, investment property and capitalised software, less any revaluation reserve, and excluding assets held in an owner’s or related party’s name. The base score is the UAE share of that total times 10%. The top-up is on UAE net book value alone: nothing below AED 5 million, then 5/45 of a point per million to AED 50 million (5 points), 0.1 per million to AED 100 million (10 points) and to AED 150 million (15 points). A free-zone service provider’s investment still counts as within the UAE even though the company itself counts as outside. The growth bonus compares this year’s UAE figure with last year’s audited figure; with no prior-year figure the template returns 0, so the calculator does too.

Only suppliers based within the UAE. The bonus is exports excluding re-exports divided by total revenue, times 5%. Re-exports — goods passed on without UAE value added — sit in the denominator but not the numerator; free-zone customers count as UAE customers; and exports need a certificate of origin and payment from outside the UAE into a UAE bank. Related-party settlements and agency commissions are not exports. The whole ICV bonus — exports, Emirati headcount and investment growth together — is capped at 5 points.

No. A certificate is issued only by a MoIAT-approved certifying body after it verifies your figures against audited financial statements — stand-alone statements for financial years ending after 31 December 2024 — WPS payroll files and your suppliers’ certificates, and it is valid for 14 months from the date the audited statements were issued. This calculator gives the score the published formula produces from the figures you type, so you can plan before certification or check a draft. The certifying body’s figures prevail. The same engine scores certification engagements in BRev ICV, our software for certifying bodies, and our ICV certificate guide explains the process and documents.

No. The calculation runs in your browser, and your last inputs are kept only in this browser so they are there when you come back. The rules are as of 31 October 2026, read from the MoIAT ICV Supplier Certification Guidelines (September 2025, version 1) and the ministry’s scoring template for ICV version 3.0.