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VAT calculator

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UAE NATIONALS: BUILDING NEW RESIDENCES

If you are a UAE National building a new residence in the UAE, you are likely to incur VAT on your construction costs. You can follow the process outlined in our guide to file a refund claim with the FTA to recover the VAT costs.

Related Detailed Guide


VAT REFUNDS

  • WHAT IS REFUNDABLE?

    Expenses must relate to a new building which is used as a residence of the applicant and his or her family.

  • WHO IS ELIGIBLE?

    The claim can be made only by a natural person who is a UAE national and a supporting documentation must be shown (i.e Family book).

  • HOW TO APPLY?

    - Create an account on e-Services through eservices.tax.gov.ae.
    - Create a new taxable person account / special refunds.
    - Apply for New Residence VAT Refund.

  • WHAT ARE THE DOCUMENTS REQUIRED WHEN COMPLETING THE REFUND FORM

    - Copy of your Family Book.
    - Copy of your Emirates ID.
    - Document to prove building is occupied (for example: Water and electricity delivery bill).
    - Construction contract and certificate of completion from the municipality.
    - The refund Form must be sent to the FTA within 12 months from the date of completion of the newly built residence.
    - Refund requests with an expense certificate from the Emirates Development Bank will be processed according to an expedited procedure.

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Page last updated: : Jan 19, 2022
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