The Federal Tax Authority (FTA) has updated its guidance on VAT refunds for UAE Nationals constructing new homes  making the process clearer, faster, and fully digital through EmaraTax and the Maskan app.

Below are the essential points every UAE National should know.

 Who Can Apply?

Only UAE Nationals with valid Family Data are eligible.
The guide states: “The Refund Request may only be made by a natural person who is a UAE national and holds Family Data.”

What Expenses Are Refundable?

VAT can be reclaimed on:

• Building materials fixed into the structure (tiles, cement, timber)
• Built‑in kitchens and fitted cupboards
• Central AC and split units
• Doors, windows, flooring, sanitary units
• Architect, engineer, and contractor services

As the guide notes: “VAT may only be recovered… on building materials… and services necessary for the construction of the residence.”

What’s NOT Covered?

• Furniture (sofas, tables, beds)
• Removable appliances (fridges, washing machines)
• Landscaping (trees, grass)
• Swimming pools and spas
• Smart home systems, CCTV, audio equipment

What Qualifies as a “Residence”?

A new building used solely as the applicant’s home, with:

• Sleeping quarters
• Cooking facilities
• Washroom/bathroom facilities

Extensions qualify only if they function as independent residences.

 Application Deadline

Submit your refund within 12 months from the earlier of:

• Occupancy date
• Building Completion Certificate date

The guide clarifies: “The Refund Request must be sent… within 12 months from the date the new residence is completed.” Exceptions apply for illness, military service, legal disputes, or pending technical issues.

Digital Submission: EmaraTax & Maskan

Both platforms allow you to:

• Upload invoices
• Track expenses
• Estimate refund amounts
• Submit all required documents

Required Documents

• Emirates ID
• Family Data
• Completion certificate
• Building permit
• Site plan
• Proof of land ownership
• Bank letter with IBAN

Common Mistakes to Avoid

• Uploading screenshots instead of official bank letters
• Using simplified tax invoices
• Missing POA when multiple owners exist
• Incorrect personal or property details

Final Note

The VAT refund scheme is a valuable financial benefit for UAE Nationals building their homes. With the 2026 updates, the process is more streamlined and user‑friendly but accuracy and proper documentation remain essential.

Reference Federal Tax Authority (Issue Date: Apr 10, 2026). VAT Refund for UAE Nationals Building New Residences | VATGRH1

https://tax.gov.ae/en/taxes/Vat/guides.references.aspx