Who can apply for the VAT refund on new residences in UAE?

Only UAE nationals who build new private homes for family use can apply.

What building expenses qualify for refund?

Cement, tiles, flooring, wiring, cupboards, plumbing, sanitary units, and professional service fees qualify.

Can I apply for refund on commercial property?

No. Refund applies only to private residential properties for family use.

How long do I have to submit the refund application?

You must submit within 12 months from the occupation date or Completion Certificate.

VAT Refund UAE Nationals on Residences

VAT Refund for UAE Nationals on Building New Residences in UAE

VAT refund scheme gives UAE nationals relief when they build new private homes. The Federal Tax Authority (FTA) already approved more than 38,000 applications and refunded AED 3.2 billion. This increase shows that Emiratis get tax back while they turn construction into homes.

This refund program is not only financial support. It’s also a government effort to help nationals own private houses, lower rising costs, and promote long-term housing growth. Families and individuals build houses and then claim VAT refunds on building materials and consultancy fees. This refund puts money back in your hand and makes a new residence more comfortable.

VAT Refund for New Residences Scheme

UAE started VAT in 2018, and the New Residences Refund scheme came with it. The scheme had one purpose: stop Emirati nationals from paying extra tax while they build personal residences.

Refund covers building materials such as cement, tiles, wires, cupboards, and plumbing. It also covers architect, contractor, or engineer fees. But, it applies only to private homes for personal use. Commercial or mixed-use properties don’t qualify.

The FTA improved this scheme over time. People now apply online with EmaraTax portal or Maskan app. They upload invoices, certificates, or contracts and get faster results.

Who Can Apply?

This scheme is only for UAE nationals who build new private houses for family use. It doesn’t cover mixed-use or commercial property.

This rule prevents Emiratis from losing money while they invest in housing that supports UAE housing plans.

Eligibility Criteria for VAT Refunds

To qualify, you must meet simple conditions:

You must be a UAE national with a valid Family Book.
The property must be new and only for private housing.
The residence must have living facilities like bedrooms, kitchen, and bathrooms.

Refund applies to certain expenses.

Qualifying Expenses

Building materials: cement, tiles, flooring, wiring, cupboards, plumbing, sanitary items.
Professional fees: architects, engineers, contractors, consultants.

Non-Qualifying Expenses

Furniture, appliances, decorative items.
Mixed-use or commercial-related services.

Knowing these in advance helps you avoid delays in approval.

How To Apply for VAT Refund?

Application process is simple:

Step 1:
Register on FTA e-Services and open an EmaraTax account. Choose “Special Refunds” then select “New Residences VAT Refund.”

Step 2:
Upload documents:

Emirates ID and Family Book
Completion Certificate or occupation proof
Ownership documents and building drawings
Tax invoices, contracts, proof of payment

Step 3:
Submit and wait for verification. You’ll get a reference number. FTA may ask for extra details or original papers.

👉 Note: Apply within 12 months from the date of occupation or Completion Certificate. Don’t submit incomplete files, or you’ll face delays.

Role of Mubarak Al Ketbi (MAK) Auditing in Your Refund

VAT refund helps many UAE nationals. But paperwork and compliance can confuse many applicants. Mubarak Al Ketbi (MAK) Auditing helps families file VAT refund claims smoothly.

Our experts manage documentation, meet deadlines, and guide you with accurate compliance. We make sure you don’t face rejection or delay. If you’re planning to build a home, our team is ready to support your VAT claim.

MAK Auditing helps you prepare documents, apply correctly, and claim refunds without errors.

What Can Help You?

Mubarak Al Ketbi (MAK) Auditing can guide UAE nationals at every step. We help you with:

Understanding refund eligibility
Collecting and verifying documents
Filing VAT refund claims online
Avoiding mistakes and delays
Receiving tax refunds faster

👉 Remember, when you build a home, every dirham counts. With our support, you’ll not only save money but also build with peace of mind. As the saying goes, a stitch in time saves nine!