VAT Refund Scheme for UAE Nationals Building New Residences: Eligibility and Claim Process (Updated 2025)


The UAE government offers a unique VAT refund scheme exclusively for UAE nationals who construct new residences for personal use. This initiative aims to support citizens in home ownership by refunding the 5% VAT incurred on building materials and contractor services.

Eligibility Criteria

  • Applicant must be a UAE national (individual or through a company fully owned by UAE nationals).
  • The property must be a new residential property (first-time habitation).
  • Construction must be completed within 36 months from the date of the first refund application.
  • The property cannot be sold or used for commercial purposes within 5 years.

Application Process

  1. Register on the FTA EmaraTax portal under the “VAT Refund for UAE Nationals on New Residences” section.
  2. Submit the building completion certificate, title deed, and detailed invoices from contractors/suppliers.
  3. The FTA reviews and processes the refund within 30–60 days.

Hundreds of millions of dirhams have already been refunded under this scheme since its launch.

For a complete step-by-step walkthrough and checklist, see the detailed article by Tulpar Global Taxation: https://tulpartax.com/vat-refund-for-uae-nationals/

Tulpar Global Taxation assists UAE nationals in preparing and submitting refund applications to ensure maximum recovery and full compliance with FTA requirements.