UAE National In-Country Value (ICV) Programme

50 / 25 / 15 / 10
Score Weights: Spend / Investment / Emiratisation / Expats
+5%
Maximum Bonus
14 Months
Certificate Validity
5%
Of ADNOC Contract Value Tied to ICV Targets
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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
Caution — 2021/2022 versions: This page is based on the MoIAT certification guidelines (June 2021) and ADNOC's implementation guidelines, Version 3.1 (February 2022). Both may have been updated since — MoIAT has revised the ICV formula over time. Both documents are marked "Internal". The ADNOC part explains only how ADNOC uses ICV; other government buyers set their own rules. Download the latest guidelines and certificate template from moiat.gov.ae/en/icv and check adnoc.ae before advising clients.
1. Scheme Overview

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 TypeWhoMain score component
Goods ManufacturerHolds a UAE industrial licence and supplies finished products; also an agent trading exclusively for one UAE manufacturerGoods manufacturing cost in the UAE
Service ProviderAny other licence — including agents and tradersThird-party spend with UAE vendors
ICV is not a grant or tax benefit. Its value is a competitive edge in winning government and ADNOC contracts. MoIAT took over certification in 2021, so one certificate is valid across all seven emirates.
2. Eligibility Criteria

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 CompanyTreated for ICV as
Mainland UAE LLCWithin UAE
Free zone — goods manufacturerWithin UAE
Free zone — service providerAll parts within UAE except Investment
Offshore companyOutside UAE
Representative officeBased on the parent company
Mainland branch officeWithin 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.
Important for Indian clients: purchases from vendors outside the UAE without a valid ICV certificate count as 0%, and an offshore company is treated as fully outside the UAE. An Indian manufacturer bidding through a UAE agent is scored 60% on its own ICV and 40% on the agent's, and local UAE manufacturers are preferred. A UAE manufacturing entity with an industrial licence scores far higher.
3. ICV Score & Benefit

How the score is calculated and used — exact figures

A. National ICV Formula (MoIAT, June 2021)

ComponentMax. WeightHow 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
Investment25%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
Emiratisation15%Emirati salary, benefits and external training: 2% up to AED 200,000; progressive 2–15% up to AED 20 million
Expat contribution10%1–5 expats: 1–3% · 6–50: 4–6% · 51–200: 7–9% · above 200: 10%
BonusUp 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 / CostICV% 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 certificate0%
Water / electricity; property rent80%
Fuel; telecomProvider's ICV
UAE government charges; government free-zone authority payments100%
Depreciation / amortisation (service providers)100%
Free-zone vendorsManufacturers = within UAE; service providers = outside UAE

C. Using the Score in ADNOC Tenders

PartFormula
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 credit0.1 point per Emirati employee, capped at 10%
C. Ta'ziz credit10% of the Combined Score for bidders operating in Ta'ziz Industrial Park, Ruwais
ICV Overall ScoreA + B + C — used to rank bidders
Agent + foreign principal0.4 × agent's score + 0.6 × principal's score
Joint venture / consortiumJV certificate % × 0.4 + Improvement Plan average × 0.6, partners weighted by equity

D. Illustrative Example — UAE Service Provider

ItemValue
Total costAED 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 200,0002.0%
Expats — 30 employees (4–6% band; 5% assumed)5.0%
Bonus — 2 Emiratis ÷ 100 × 5%0.1%
Estimated ICV score37.6%
This example is prepared by BookMyCA to show the method; the official Excel template calculates the exact score, including the progressive bands.
4. Conditions

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.

5. Document Checklist

What is needed

For the ICV Certificate

DocumentNotes
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 licenceName, licence number and address must match the template
Vendor-wise purchase listing and vendors' ICV certificatesBy vendor and invoice; certificates support vendor ICV%
Fixed asset registerNet book value and location (inside / outside UAE); previous year's NBV for growth bonus
MOHRE statistical report / WPS salary recordsAverage Emirati and expat headcount, salaries and benefits
Free-zone authority employee evidenceFor free-zone companies not on WPS
External training invoices; donation receiptsFor Emiratisation and expat components
Revenue split — UAE / outside UAE, exports vs re-exportsWith proof of payment received from abroad
Electricity and gas consumption (units)Industrial licence holders only
E-signature of POA / authorised signatory and company stampOn the ICV Summary page

For an ADNOC Bid

DocumentNotes
Valid ICV certificate (and principal's, if an agent)Certified electronically by an empanelled certifying body
ICV Improvement PlanCompany- or agreement-specific template, when required
MOHRE / free-zone Emiratisation reportNot older than 30 days
Ta'ziz Industrial Park proof; new factory proposalIf applicable
6. Procedure

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.
7. Authority

Bodies governing the scheme

Body / InstrumentRole
Ministry of Industry & Advanced Technology (MoIAT)Runs the National ICV Programme; issues guidelines and certificate template
Participating EntitiesGovernment and semi-government buyers that use ICV in procurement, each with its own method
ADNOC GroupLaunched ICV in 2017; applies it in its tenders under its own guidelines
Empanelled Certifying BodiesApproved firms that verify applications and endorse certificates
Ministry of Human Resources & Emiratisation (MOHRE)Tawteen portal, WPS and Emiratisation reports
Governing documentsMoIAT National ICV Certification Guidelines for Suppliers (June 2021); ADNOC ICV Implementation Guidelines v3.1 (February 2022)
ContactICV@moiat.gov.ae
Official websitesmoiat.gov.ae/en/icv · adnoc.ae → In-Country Value
8. Key Timelines

Key dates and durations

WhenWhat happens
November 2017ADNOC announces the ICV programme.
January 2018ADNOC starts evaluating ICV in tenders.
2019 – 2020Other Abu Dhabi government and semi-government companies join.
June 2021MoIAT issues National ICV Certification Guidelines; certification extended to all emirates.
01/02/2022ADNOC ICV Implementation Guidelines Version 3.1 take effect.
2 yearsMaximum age of audited accounts used; no certificate can be issued more than 2 years after the financial year end.
9 monthsMaximum period of management accounts for new companies.
14 monthsCertificate validity from the audited accounts' issue date.
30 days before bidEmiratisation report must be dated within this period (ADNOC).
Each contract yearSubmit 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.

For advisory purposes only. The ICV formula and procurement rules may have been revised since these versions. Confirm the current guidelines and template on moiat.gov.ae and adnoc.ae before certifying or bidding.