Tax Refund Claims in UAE
Reviewed by the Commoner Law Editorial Team. Sourced from UAE federal decrees, laws, and ministerial decisions. Written in plain language for general understanding — this is educational content, not legal advice. Our editorial standards
What is this right?
In some situations, you can claim back VAT or other taxes you have paid:
- Business VAT refunds: If your input VAT (paid on purchases) exceeds your output VAT (collected on sales), you can claim a refund of the difference through your VAT return filed on EmaraTax.
- Tourist refund scheme: Tourists can reclaim VAT on purchases made during their visit at retailers displaying the "Tax Free" logo. The minimum spend is AED 250 per receipt. Refunds are processed at the airport through the Planet Tax Free system at dedicated kiosks.
- New residence VAT refund: UAE nationals building a new home can claim back the VAT paid on construction costs by applying through EmaraTax.
- Processing time: The FTA should process refund claims within 20 business days of receiving a complete application.
- Refund methods: Refunds are paid by bank transfer to your registered account or credited against future tax liabilities.
When does it apply?
- Your business has excess input VAT that exceeds output VAT for the tax period.
- You are a tourist leaving the UAE through an airport or seaport with qualifying purchases.
- You are a UAE national who built a new residence and paid VAT on construction.
What to Do If You Are Entitled to a VAT Refund in the UAE
- File your VAT return accurately on EmaraTax — the refund amount is calculated automatically based on your return.
- For tourist refunds, ask for a tax-free tag at participating retailers at the time of purchase. Process your refund at the airport kiosk before check-in — you may need to show the goods to customs.
- For new residence refunds, submit your application through EmaraTax with construction invoices, proof of ownership, and the building completion certificate.
- Keep all original tax invoices — the FTA may request them to verify your claim.
- Track your refund status through the FTA smart app or your EmaraTax account.
What should you NOT do?
- Do not claim refunds for ineligible expenses — entertainment, personal expenses, and certain blocked categories are not recoverable even if you paid VAT on them.
- Do not submit incomplete documentation — this delays processing significantly and can result in the claim being rejected.
- Do not forget the tourist refund deadline — you must process the refund before leaving the UAE. The tax-free tags have an expiry date.
Common Questions
When does it apply — tax refund claims?
Your business has excess input VAT that exceeds output VAT for the tax period.You are a tourist leaving the UAE through an airport or seaport with qualifying purchases.You are a UAE national who built a new residence and paid VAT on construction.
What should I do if I think my business in the UAE is owed a VAT refund?
File your VAT return accurately on EmaraTax — the refund amount is calculated automatically based on your return.For tourist refunds, ask for a tax-free tag at participating retailers at the time of purchase. Process your refund at the airport kiosk before check-in — you may need to show the goods to customs.For new residence refunds, submit your application through EmaraTax with construction invoices, proof of ownership, and the building completion certificate.Keep all original tax invoices — the FTA may request them to verify your claim.Track your refund status through the FTA smart app or y...
What should you NOT do — tax refund claims?
Do not claim refunds for ineligible expenses — entertainment, personal expenses, and certain blocked categories are not recoverable even if you paid VAT on them.Do not submit incomplete documentation — this delays processing significantly and can result in the claim being rejected.Do not forget the tourist refund deadline — you must process the refund before leaving the UAE. The tax-free tags have an expiry date.