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May 15, 2026

VAT Refund for UAE Nationals Building New Residences

VAT Guide | VATGRH1

April 2026

Contents

1. Glossary

2. Introduction

  1. 2.1 Legislative references

    2.2 Status of the Guide

    2.3 Maskan Application

    2.4 Additional assistance

3. New Residences Refund Scheme

  1. 3.1. How does it work?

    3.2. Meaning of "residence" under the New Residence VAT Refund Scheme

    3.3. Eligible Persons

    3.4 Eligible expenses

    1. 3.4.1 Usage of the building

      3.4.2 Nature of expenses

    3.5 Correction of errors

4. Timeframe for submitting the Refund Request

  1. 4.1 Deadline for the application

    4.2 Retention payments

5. Application and review process

  1. 5.1 Required documents

    5.2 Review of Refund Request

    5.3 Common errors

6. Updates and amendments

Appendix 1 – Expense items eligible / not eligible for VAT refund

Glossary

Applicant

:

A UAE National applying for a VAT refund in respect of the Goods and Services related to the construction of a new residence that is not part of the Person's Business.

Business Day

:

Any day of the week, except weekends and official holidays of the Federal Government.

EmaraTax

:

The FTA's digital tax services platform.

FTA

:

Federal Tax Authority of the United Arab Emirates.

Goods

:

Physical property that can be supplied including real estate, water, and all forms of energy as specified in the VAT Executive Regulation.

IBAN

:

International Bank Account Number. This is a unique identifier for a bank account that is required for processing VAT refunds.

Maskan

:

A digital application for refunding VAT to UAE Nationals constructing new residences.

New Residences Refund Scheme

:

A special VAT refund scheme for UAE Nationals constructing new residences.

Refund Request

:

An application for a VAT refund under the New Residences Refund Scheme.

Services

:

Anything that can be supplied other than Goods.

Tax Registration Number (TRN)

:

A unique number issued by the FTA for each person registered for VAT purposes.

Tax

:

Value Added Tax (VAT).

UAE Nationals

:

A natural person who is a citizen of the UAE and has Family Data. For more information, please see the Federal Authority for Identity, Citizenship, Customs & Port Security's website at https://icp.gov.ae.

Verification Body

:

Independent third-party companies appointed by the FTA to conduct a detailed review of the expenditure, Tax Invoices and VAT incurred as well as other documents submitted to the FTA as part of the New Residences Refund Scheme.

Introduction