This official Federal Tax Authority (FTA) guide, VATGRE1, provides comprehensive guidance on the Value Added Tax (VAT) treatment of real estate transactions in the UAE. It clarifies the application of Federal Decree-Law No. 8 of 2017 and its Executive Regulations for businesses in the property sector. The document details the distinction between taxable (5%), zero-rated, and exempt supplies, covering commercial, residential, and charitable buildings, as well as bare land. It addresses specific scenarios like mixed-use developments, construction services, landlord-tenant transactions, and the VAT refund scheme for UAE nationals building new residences.