
UAE National In-Country Value (ICV) Programme
A national certificate that scores how much a supplier manufactures, spends, invests and hires inside the UAE — higher ICV scores win preference in ADNOC and other government tenders. This page covers both how to get the certificate (MoIAT) and how it is used in tenders (ADNOC).
- •Issued by: United Arab Emirates · Ministry of Industry & Advanced Technology · ADNOC Group
- •MoIAT National ICV Certification Guidelines for Suppliers, June 2021
- •ADNOC Group ICV Implementation Guidelines, Version 3.1, effective 01/02/2022
- •Part of Operation 300bn
What the scheme is
In-Country Value (ICV) measures a supplier's contribution to the UAE economy. A supplier gets an ICV certificate showing its ICV score (%), and government and semi-government buyers ("Participating Entities") such as ADNOC give an advantage to suppliers with higher scores when awarding contracts and purchases.
Aims of the Programme
- •Strategic localisation of supply chains and growth of new local industries and services.
- •Attracting investment, diversifying the economy and increasing GDP and exports.
- •Jobs for Emiratis in the private sector.
Two Types of Supplier
| Supplier Type | Who | Main score component |
|---|---|---|
| Goods Manufacturer | Holds a UAE industrial licence and supplies finished products; also an agent trading exclusively for one UAE manufacturer | Goods manufacturing cost in the UAE |
| Service Provider | Any other licence — including agents and traders | Third-party spend with UAE vendors |
Who can get certified and take part
- •Any supplier that wants to sell to Participating Entities can apply for an ICV certificate.
- •One certificate per legal entity — each trade licence is a separate entity, even with the same owners. Branches in the same emirate with identical activities and ownership get one combined certificate.
- •Bidding without a certificate is allowed in ADNOC tenders, but the ICV score counts as zero.
How Location Is Treated
| Type of Company | Treated for ICV as |
|---|---|
| Mainland UAE LLC | Within UAE |
| Free zone — goods manufacturer | Within UAE |
| Free zone — service provider | All parts within UAE except Investment |
| Offshore company | Outside UAE |
| Representative office | Based on the parent company |
| Mainland branch office | Within UAE |
In ADNOC Tenders
- •Agents bidding for foreign principals submit certificates for both.
- •Joint ventures and consortia are scored on partners' ICV, weighted by equity.
- •Bidders may propose setting up a new UAE factory to supply the contract.
How the score is calculated and used — exact figures
A. National ICV Formula (MoIAT, June 2021)
| Component | Max. Weight | How it is calculated |
|---|---|---|
| Manufacturing cost (manufacturers) / Third-party spend (service providers) | 50% | (UAE manufacturing cost or Σ purchase value × vendor's ICV%) + Emirati cost + 60% of expat cost, divided by total cost, × 0.5 |
| Investment | 25% | 10% × (Net Book Value of UAE assets ÷ total assets) + up to 15% progressive: 5% each for asset NBV bands of AED 5–50M, 51–100M and 101–150M |
| Emiratisation | 15% | Emirati salary, benefits and external training: 2% up to AED 200,000; progressive 2–15% up to AED 20 million |
| Expat contribution | 10% | 1–5 expats: 1–3% · 6–50: 4–6% · 51–200: 7–9% · above 200: 10% |
| Bonus | Up to 5% | Exports (excl. re-exports) ÷ total revenue × 5% + Emiratis ÷ 100 × 5% + UAE asset growth % × 5% — total capped at 5% |
B. ICV Rates for Common Vendors
| Vendor / Cost | ICV% counted |
|---|---|
| Purchases from a UAE manufacturer (industrial licence) | 100% |
| Purchases from a UAE agent / service provider (manufacturers' tab) | Higher of 50% or the vendor's ICV% |
| Mainland UAE vendor without a certificate (service providers' tab) | 10% |
| Other vendors without a valid certificate | 0% |
| Water / electricity; property rent | 80% |
| Fuel; telecom | Provider's ICV |
| UAE government charges; government free-zone authority payments | 100% |
| Depreciation / amortisation (service providers) | 100% |
| Free-zone vendors | Manufacturers = within UAE; service providers = outside UAE |
C. Using the Score in ADNOC Tenders
| Part | Formula |
|---|---|
| A. ICV Combined Score | (certificate ICV % × x%) + (average Improvement Plan ICV % × y%); x + y = 100% and y greater than x; weights set per tender |
| B. Emiratisation credit | 0.1 point per Emirati employee, capped at 10% |
| C. Ta'ziz credit | 10% of the Combined Score for bidders operating in Ta'ziz Industrial Park, Ruwais |
| ICV Overall Score | A + B + C — used to rank bidders |
| Agent + foreign principal | 0.4 × agent's score + 0.6 × principal's score |
| Joint venture / consortium | JV certificate % × 0.4 + Improvement Plan average × 0.6, partners weighted by equity |
D. Illustrative Example — UAE Service Provider
| Item | Value |
|---|---|
| Total cost | AED 10,000,000 |
| Third-party spend, weighted by vendors' ICV% | AED 2,400,000 |
| Emirati cost / Expat cost (60% counted) | AED 200,000 / AED 2,500,000 → AED 1,500,000 |
| Spend component = (2.4 + 0.2 + 1.5) ÷ 10 × 50% | 20.5% |
| Investment — all AED 4M assets in UAE (below AED 5M, no progressive part) | 10.0% |
| Emiratisation — AED 200,000 | 2.0% |
| Expats — 30 employees (4–6% band; 5% assumed) | 5.0% |
| Bonus — 2 Emiratis ÷ 100 × 5% | 0.1% |
| Estimated ICV score | 37.6% |
The strings attached
Certification (MoIAT)
- •Audited IFRS accounts — all figures must tie to audited financial statements prepared under IFRS, not older than 2 years from the certification year.
- •New companies (under 10 months old) may use management accounts for up to 9 months; longer periods must be audited.
- •Validity — 14 months from the date the audited financial statements were issued; recertifying on the same accounts does not extend this.
- •No switching certifier mid-year without proper reasons.
- •Excluded costs — management fees, sponsorship fees, government fines/penalties and charity/CSR spend.
- •Emirati owners' salaries count only if in the Wage Protection System, capped at AED 200,000 per month per owner; bonuses excluded.
- •Donations to Sondoq Al Watan or listed government universities — one-third counts towards Emiratisation.
- •Only external training counts; internal training is excluded.
- •Industrial licence holders must also report annual electricity and gas consumption in units.
- •Registration on MOHRE's Tawteen portal is required.
- •Penalty — gross negligence or wilful default can lead to a ban from business with Participating Entities.
ADNOC Tenders
- •Certificate must match the bidder — same name and licence number, valid on the bid date.
- •Improvement Plan is binding once written into the contract.
- •5% of every invoice is held back as the "ICV payment", released yearly in proportion to the ICV target achieved; any final shortfall is kept by ADNOC.
- •Agreement-specific plans require an independent audit by an ADNOC-prequalified firm.
- •New factory promise — failing to set it up and transfer the contract is a material breach.
ICV payment formula (company-specific plan): (actual ICV % growth ÷ planned ICV % growth) × 5% of paid invoices in the year. Example: $1,000,000 invoiced → $50,000 held; 3 of 4 planned points achieved → $37,500 released.
What is needed
For the ICV Certificate
| Document | Notes |
|---|---|
| ICV Certificate Template (Excel) | Downloaded from moiat.gov.ae/en/icv/information-for-suppliers; fill only non-shaded cells |
| Audited financial statements (IFRS) | Not older than 2 years; management accounts (max. 9 months) for new companies |
| Trade / industrial licence | Name, licence number and address must match the template |
| Vendor-wise purchase listing and vendors' ICV certificates | By vendor and invoice; certificates support vendor ICV% |
| Fixed asset register | Net book value and location (inside / outside UAE); previous year's NBV for growth bonus |
| MOHRE statistical report / WPS salary records | Average Emirati and expat headcount, salaries and benefits |
| Free-zone authority employee evidence | For free-zone companies not on WPS |
| External training invoices; donation receipts | For Emiratisation and expat components |
| Revenue split — UAE / outside UAE, exports vs re-exports | With proof of payment received from abroad |
| Electricity and gas consumption (units) | Industrial licence holders only |
| E-signature of POA / authorised signatory and company stamp | On the ICV Summary page |
For an ADNOC Bid
| Document | Notes |
|---|---|
| Valid ICV certificate (and principal's, if an agent) | Certified electronically by an empanelled certifying body |
| ICV Improvement Plan | Company- or agreement-specific template, when required |
| MOHRE / free-zone Emiratisation report | Not older than 30 days |
| Ta'ziz Industrial Park proof; new factory proposal | If applicable |
Step-by-step process
Getting the Certificate
- •Step 1 — Prepare accounts: Have IFRS financial statements audited; ideally set up separate ledger codes for Emirati payroll, training and overseas costs.
- •Step 2 — Register: Register on MOHRE's Tawteen portal.
- •Step 3 — Fill the template: Download MoIAT's ICV Certificate Template and complete each tab — summary, questionnaire, manufacturing or third-party cost, investment, Emiratisation, expat contribution and revenue.
- •Step 4 — Appoint a certifier: Engage one of the empanelled certifying bodies to verify the figures.
- •Step 5 — Final checks: Have the finance team tie every figure to the audited accounts. Queries: ICV@moiat.gov.ae.
- •Step 6 — Sign and certify: The ICV Summary page, e-signed by the company's POA or authorised signatory and endorsed by the certifying body, becomes the ICV certificate.
Using It in an ADNOC Tender
- •Step 7 — Read the tender: Note the ICV documents and certificate / Improvement Plan weights.
- •Step 8 — Submit the bid: Include certificate, Improvement Plan, Emiratisation report and any Ta'ziz proof.
- •Step 9 — Evaluation & award: ADNOC ranks bidders by ICV Overall Score; the winner's Improvement Plan goes into the contract.
- •Step 10 — Yearly ICV payment: Submit the latest certificate (or agreement-level audit) and invoice the held-back 5% in proportion to targets achieved.
Bodies governing the scheme
| Body / Instrument | Role |
|---|---|
| Ministry of Industry & Advanced Technology (MoIAT) | Runs the National ICV Programme; issues guidelines and certificate template |
| Participating Entities | Government and semi-government buyers that use ICV in procurement, each with its own method |
| ADNOC Group | Launched ICV in 2017; applies it in its tenders under its own guidelines |
| Empanelled Certifying Bodies | Approved firms that verify applications and endorse certificates |
| Ministry of Human Resources & Emiratisation (MOHRE) | Tawteen portal, WPS and Emiratisation reports |
| Governing documents | MoIAT National ICV Certification Guidelines for Suppliers (June 2021); ADNOC ICV Implementation Guidelines v3.1 (February 2022) |
| Contact | ICV@moiat.gov.ae |
| Official websites | moiat.gov.ae/en/icv · adnoc.ae → In-Country Value |
Key dates and durations
| When | What happens |
|---|---|
| November 2017 | ADNOC announces the ICV programme. |
| January 2018 | ADNOC starts evaluating ICV in tenders. |
| 2019 – 2020 | Other Abu Dhabi government and semi-government companies join. |
| June 2021 | MoIAT issues National ICV Certification Guidelines; certification extended to all emirates. |
| 01/02/2022 | ADNOC ICV Implementation Guidelines Version 3.1 take effect. |
| 2 years | Maximum age of audited accounts used; no certificate can be issued more than 2 years after the financial year end. |
| 9 months | Maximum period of management accounts for new companies. |
| 14 months | Certificate validity from the audited accounts' issue date. |
| 30 days before bid | Emiratisation report must be dated within this period (ADNOC). |
| Each contract year | Submit latest certificate / audit and claim the yearly ICV payment. |
Source
Sources: Ministry of Industry & Advanced Technology, National In-Country Value (ICV) Certification Guidelines for Suppliers, June 2021; ADNOC Group, ICV Implementation Guidelines for Suppliers, Version 3.1, effective 1 February 2022.