How to Claim VAT Refund in UAE

A VAT refund in UAE lets eligible tourists, foreign businesses, and UAE nationals reclaim the 5% VAT they've paid on qualifying purchases or construction expenses. Each group has its own process - and its own rules. Whether you're shopping at Dubai Airport or running an overseas business, this guide walks you through what you need and how to get started.

KEY TAKEAWAYS

• Tourists aged 18 and above can reclaim VAT on purchases of AED 250 or more through Planet Tax Free UAE at airport kiosks or manned counters - but you'll need to depart within 6 hours of validating.
• Foreign businesses with no UAE presence can claim back at least AED 2,000 via EmaraTax, and the window to apply opens 1 March and closes 31 August each year.
• UAE nationals building a new home can get a one-time VAT refund on eligible materials and contractor work - the claim must be filed within 12 months of completing the project.
• VAT-registered UAE businesses that have more input tax than output tax in a period can apply for a direct refund using Form VAT 311 on EmaraTax.
• Planet Tax Free UAE handles all tourist refunds on behalf of the FTA - the processing fee is 13% of the VAT amount plus AED 4.80 per transaction.

WHAT IS A VAT REFUND IN UAE?

The UAE rolled out VAT at 5% on 1 January 2018. Since then, certain businesses and individuals have been able to claim back VAT they've paid - under specific conditions.

Example: if you paid more VAT on purchases (input tax) than you collected on sales (output tax) in a given period, the excess can be refunded. For VAT-registered businesses, that happens through Form VAT 311 on EmaraTax. But for tourists, foreign businesses, and UAE nationals building homes, there are separate schemes - each with its own timeline and paperwork.

Three main categories are eligible for UAE VAT refunds:

• Foreign businesses visiting the UAE - annual refund through EmaraTax's Business Visitor Refund Scheme
• UAE nationals building new residences - a one-time claim through an FTA refund form
• Tourists - refund at exit points through Planet Tax Free UAE, and now also on eligible e-commerce purchases

VAT REFUND SCHEMES IN UAE - AT A GLANCE

PROCESS TO CLAIM VAT REFUND IN UAE

The process varies quite a bit depending on who you are. Let's go through each scheme separately.

1. FOREIGN BUSINESS VAT REFUND UAE

If your business is based outside the UAE and you incurred VAT on UAE expenses during a business visit - think hotel stays, event stand fees, professional service charges - you may be able to claim that VAT back. This works under the Business Visitor Refund Scheme (BVRS), which the FTA runs specifically to prevent double taxation on overseas entities.

One thing that catches many applicants off guard: your home country needs to offer reciprocal VAT refunds to UAE businesses. The FTA checks this. If your country doesn't meet the reciprocity requirement, your claim won't be approved - regardless of how clean your invoices are.

ELIGIBILITY - WHO CAN APPLY?

• Your business has no place of establishment or fixed establishment in the UAE or any GCC implementing state.
• You're not a taxable person in the UAE and don't conduct regular business here.
• Your business is formally registered with a competent authority in your home country.
• Your home country provides reciprocal VAT refunds to UAE-based businesses. 
• Your claim covers exactly 12 calendar months.
• The minimum amount you're claiming is AED 2,000.
• You're applying within the annual window: 1 March to 31 August (for the previous calendar year's expenses). 
• Original Tax Compliance Certificate - issued by your home country's tax authority, in Arabic or English, and attested by the UAE Embassy in your home country. This one must always be submitted as a hard copy.
• All UAE VAT invoices for expenses you're claiming.
• Proof of payment for each invoice - a receipt or a "paid" stamp works.
• Authorisation documents for whoever is signing the claim.
• Passport of the authorised signatory.
• If your business carries out any exempt or non-business activities, you'll also need a declaration stating what percentage of input tax you're eligible to recover.

HOW TO CLAIM - EMARATAX VAT REFUND (FOREIGN BUSINESSES) 

Step 1 - Sign up or log in to EmaraTax at https://eservices.tax.gov.ae/. Sign in with UAEPass, or create an EmaraTax account directly if you don't have UAEPass. 

Step 2 - On your dashboard, click "Special Refunds," then choose “Business Visitor Refunds.”

Step 3 - Fill in the refund form for the relevant calendar year and attach all your documents.

Step 4 - Submit your application between 1 March and 31 August. Outside this window, the portal won't accept applications.

Step 5 - Send your original hard-copy documents to: Federal Tax Authority, P.O. Box 2440, Dubai. Alternatively, soft copies can go to ForeignBusiness@tax.gov.ae - but the original Tax Compliance Certificate must always follow as a physical copy.

Once the FTA has everything it needs, expect up to 4 months for processing. 

2. VAT REFUND - UAE NATIONALS BUILDING NEW RESIDENCES

If you're a UAE national who's just built a new home - or is in the process of finishing one - you can claim back the VAT you paid on eligible construction expenses. It's a one-time refund per project, so it pays to get the paperwork right the first time. Following FTA Decision No. 5 of 2026, effective 1 January 2026, the FTA expanded the list of eligible expenses. The list reflects the post-1 January 2026 position.

ELIGIBILITY

• You must be a UAE national constructing a new residential property.
• Eligible expenses include contractor services (engineering, plumbing, construction work) and certain building materials from the FTA-approved list.
• You can only claim once per project.
• The deadline is 12 months from whichever of these happens first: the date you move in, or the date the competent authority issues your completion certificate.

WHAT BUILDING MATERIALS ARE COVERED? 

• Swimming pools (previously excluded)
• Fountains and decorative indoor water features
• Landscaping
• Home gyms and game rooms
• Integrated security and smart home systems
• Electronic/smart doors
• Staff quarters (watchmen, drivers, domestic workers)
• Full demolition and rebuilding costs
• Central air conditioning units and split units
• Doors
• Window frames and glazing
• Flooring (carpets excluded)
• Fire alarms and smoke detectors
• Kitchen sinks and work surfaces
• Fitted cupboards
• Electrical wiring
• Sanitary units
• Shower units 

HOW TO CLAIM

1. Pull together all your invoices and supporting documents for eligible expenses.

2. Download the dedicated VAT refund form for UAE nationals from https://eservices.tax.gov.ae/.

3. Fill it in and attach your documents - no EmaraTax account needed for this particular scheme.

4. Submit to the FTA and wait for their review.

5. If approved, the refund gets credited to your account within 25 working days.

3. TOURIST VAT REFUND UAE - DUBAI AIRPORT AND OTHER EXIT POINTS

Visiting the UAE and doing some shopping? You can claim back the VAT you paid on eligible purchases before you leave. The scheme's been running since 18 November 2018 and it's operated entirely by Planet Tax Free UAE - a company authorised by the FTA to handle all tourist refund validations across the country.

The system's fully digital, which means it connects participating retailers directly to all UAE exit points: airports, land borders, and seaports. In practice, Dubai Airport is where most tourists end up claiming, but the process is identical at other departure points.

WHO'S ELIGIBLE? 

• You're an overseas tourist aged 18 or above.
• You're not a resident of the UAE or any other GCC implementing state.
• You're not a crew member on a departing flight or vessel.
• You shopped at a retailer that's registered with Planet Tax Free.
• Each qualifying purchase was at least AED 250.
• You're taking the goods out of the UAE within 90 days of the purchase date.

WHAT DOES THE REFUND ACTUALLY COST YOU?

Planet Tax Free isn't free - they deduct 13% of the VAT amount you're claiming, plus a flat AED 4.80 per transaction. So if you paid AED 100 in VAT across two transactions, you'd receive AED 100 minus 13% (AED 13) minus AED 9.60, netting you roughly AED 77.40.

REFUND OPTIONS AND HOW LONG EACH TAKES 

• Bank card (Visa, Mastercard, Amex, JCB, UnionPay): Usually lands within 9 calendar days of departure.
• Cash: Collected immediately at a participating currency exchange office after passport control. There's a cap of AED 35,000 in cash per tourist - anything above that goes to a card.
• WeChat Pay or AliPay: Instant.

WHAT DOCUMENTS DO YOU NEED?

• Your original passport or GCC national ID - the one you used to enter the UAE. Copies are not accepted.
• Original tax invoices with tax-free tags attached to the back (unless your retailer uses the paperless system - more on that below).
• The actual goods, in case Planet staff at a manned desk want to inspect them before check-in.
• A valid flight ticket or booking that confirms your departure.
• An online boarding pass, if you're using a mall or hotel kiosk - and you'll need to be flying out within 24 hours.

THREE TYPES OF TAX-FREE TRANSACTIONS - KNOW WHICH ONE YOU HAVE

When you buy something from a registered retailer, they'll issue your tax-free transaction in one of three formats:

1. Paper invoice + tax-free tag sticker: Old school but still common. Keep both together - you may need to show them at the exit point.

2. Paper invoice uploaded digitally by the retailer: The store takes a photo of your invoice and uploads it to Planet's system. You can track the status on Planet's mobile app or Shopper Portal. If the upload fails verification, go back to the store and sort it out before you leave the UAE.

3. Fully paperless - digital invoice via Planet POS 2.0: You just show your passport at the store, and the invoice is sent directly to your phone as an SMS link. No physical tag needed. Track everything on the Planet Tax Free ME mobile app.

HOW TO CLAIM TOURIST VAT REFUND - STEP BY STEP

Step 1: Buy from a registered retailer.

Not every shop in the UAE participates. Before you pay, ask the staff if they're registered under Planet Tax Free's Tourist Refund Scheme. If they are, hand over your passport and ask for a tax-free transaction.

Step 2: Get your documentation.

Depending on the store, you'll walk out with a paper invoice and sticker, an SMS with a tracking link, or simply a digital record on the Planet app. Whatever format it is - hold on to it.

Step 3: Validate before you check in.

This is the critical step. You've got a few options:

a) Self-service kiosks at airports, land borders, or seaports - open 24/7. Scan your passport or GCC ID and follow the on-screen prompts. A green light means you're done. Red means go find a Planet staff member.

b) Planet's manned validation desks at exit points - also 24/7 at major airports, though hours vary at some border crossings and seaports. Go there before you drop off your luggage.

c) City Validation Kiosks at select shopping malls or hotels - useful if you want to get it sorted before heading to the airport. But you can only use these if you already have your digital boarding pass and you're flying out within 24 hours. [UPDATED: City Kiosk option missing from original]

Step 4: Show your goods if asked.

At manned desks, staff may want to see the actual items before you check them in. Have them accessible.

Step 5: Pick how you want your refund.

Card, cash, or digital wallet - it's your call. If you choose cash and your refund is above AED 35,000, you'll need a card for the overflow amount.

Step 6: Leave the UAE within 6 hours of completing validation.

This is a hard rule. If you validated your purchases but then didn't depart within 6 hours, the approval gets cancelled. You'd have to redo the whole validation with all goods and invoices present. 

Step 7: Collect your refund.

Card refunds process within 9 calendar days after you leave. Cash is picked up at a currency exchange counter after passport control. WeChat Pay and AliPay refunds hit immediately.

VAT REFUND ON E-COMMERCE PURCHASES - FROM DECEMBER 2024

Since December 2024, tourists don't have to limit their VAT refund claims to in-store purchases. The FTA and Planet expanded the scheme to cover e-commerce orders. Here's how it works: when placing an order on a registered platform, you submit your travel document details at checkout. The refund is registered once your identity is verified - either at delivery or during order fulfilment. The goods still need to leave the UAE, and standard eligibility rules apply.

VAT 311 FORM UAE - FOR VAT-REGISTERED BUSINESSES

Form VAT 311 is what VAT-registered businesses in the UAE use when they're owed a refund - i.e., when input tax for a period exceeds output tax. It's filed through the EmaraTax portal, and the FTA processes it within 25 working days of receiving a complete submission.

How to submit it:

1. Log into EmaraTax at https://eservices.tax.gov.ae/ with your UAEPass credentials.

2. Open the VAT module from your dashboard.

3. Select "VAT 311" under the Refunds section.

4. Enter the refund amount - it can't exceed the excess refundable VAT figure shown in your account.

5. Break down your excess input tax by category and attach supporting invoices (each with a valid TRN, line description, and VAT amount).

6. Check your bank account details - the IBAN must be a UAE account. Refunds are only made in AED, and never by cheque.

7. Review and submit.

After submission, you'll get an application reference number. Keep it - you'll need it if you want to track the status or respond to any FTA queries.

EMARATAX VAT REFUND - THE PLATFORM EXPLAINED

EmaraTax is the FTA's central tax portal, accessed at https://eservices.tax.gov.ae/ via your UAEPass login. It replaced the older e-Services platform and is now the only way to handle UAE VAT transactions digitally - including refund applications.

If you're a VAT-registered business, EmaraTax is where you'll file Form VAT 311. If you're a foreign business applying through the BVRS, your application goes through the "Special Refunds" section of the same portal.

What EmaraTax lets you do, specifically for refunds:

• Submit Form VAT 311 (for registered businesses with excess input tax).
• Access and submit Business Visitor Refund applications under "Special Refunds."
• Track the status of any pending refund claim.
• Update or verify your bank account details before a refund is processed.

Worth knowing: tourist VAT refunds have nothing to do with EmaraTax. That's handled by Planet Tax Free at exit points - or, for e-commerce purchases, through the retailer's registered platform.

VAT REFUND TIMELINES - 

Conclusion

The UAE's VAT refund system is broader than most people realise. Tourists, overseas businesses, UAE nationals building homes - all three groups have a valid route to recover tax. Just know which scheme you fall under, get your documents sorted early, and watch the deadlines. Use Planet Tax Free UAE if you're a tourist; use EmaraTax for everything business-related.