New home VAT refund for UAE nationals

I am an Emirati building my own house. Can I get the VAT back?

The situation

UAE nationals can claim a refund of VAT paid on building a new residence for their own use under the new residence refund scheme.

The law

  • Art 75, Federal Decree-Law 8 of 2017: Refund to nationals building a new residence

What it means for you

Keep the building permit, completion certificate, contractor tax invoices and payment proof. Example: VAT of AED 60,000 paid to a contractor on a new villa can be claimed back once the home is complete. Check the current claim deadline after completion on the FTA site.

What to do

  1. Keep all contractor tax invoices.
  2. Get the completion certificate.
  3. File the claim on EmaraTax.
  4. Track the claim to payment.

We can do this for youVAT refunds: excess input VAT refund, 5-year limit, new residence refund for nationals and tourist refund context: AED 2,500

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