How does the VAT refund for tourists work?

Answered by TI from the Federal Tax Authority’s own law · 25 September 2026. Guidance, not tax advice: rely on the official text.

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Overseas tourists can reclaim the VAT they paid on eligible purchases in the UAE by claiming a refund through participating retailers, with cash refunds paid out at airports, land ports and sea ports. The Federal Tax Authority deducts a small administrative fee from the refund, and cash refunds are capped per person per day.

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The detail

Under the Tax Refunds for Tourists Scheme, an Overseas Tourist can claim a refund of VAT paid on qualifying purchases from retailers participating in the scheme, with refunds available in cash or otherwise at designated exit points. The Authority (through the scheme operator) deducts an administrative fee of 13% of the VAT refunded plus a fixed fee of AED 3.6 per claim before paying the tourist. Cash refunds are capped at AED 35,000 per tourist per 24 hours (an earlier cap of AED 7,000 having been superseded).1 2 3

What the law says

The Tax Refunds for Tourists Scheme allows an Overseas Tourist to reclaim VAT on goods purchased from participating retailers, claimable at international airports, land ports and sea ports where the scheme applies.1
The Authority may charge the tourist an administrative fee of 13% of the VAT refunded plus a fixed AED 3.6 fee per claim, deducted by the operator from the refund.3
Cash VAT refunds are limited to a maximum of AED 35,000 per Overseas Tourist per 24 hours.3

What it depends on

Refund claims through retailers began 18 November 2018, with airport refunds from that date and other ports from 16 December 2018.1
An earlier decision set the cash refund cap at AED 7,000 per tourist per 24 hours, which was later increased to AED 35,000 by the later decision.2 3

Check before you rely on it

Confirm the purchase was made from a retailer participating in the scheme
Check whether the refund is being claimed in cash or by other means, as this affects the applicable cap
Confirm the exit point used is one where the scheme is live

Note: The detailed eligibility conditions for tourists and retailers (e.g. purchase thresholds, documentation, goods eligible) are not fully covered in the supplied sources, so check the full scheme rules before relying on this for a specific claim.

Sources (3) — read the official text

1FTA Decision 2/2018Article 1FTA Decision

Article 1 – Date of the Scheme Coming into Effect

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Article 1 – Date of the Scheme Coming into Effect The date of the Tax Refunds for Tourists Scheme coming into effect shall be according to the following: 1. Retailers participating in the Tax Refunds for Tourists Scheme will initiate providing refund claims to tourists as of 18 November 2018. 2. The Overseas Tourist may reclaim VAT at Abu Dhabi International Airport, Dubai International Airport, and Sharjah International Airport, as of 18 November 2018. 3. The Overseas Tourist may reclaim VAT at other UAE International Airports, land ports and sea ports in which the Scheme is applied, as of 16 December 2018. Federal Tax Authority Decision No. 2 of 2018 and its amendments – Unofficial translation 1

Official PDF, p. 1Captured from the FTA website on 9 Sep 2026
2FTA Decision 1/2019Article 1FTA Decision

Article (1)

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Article (1) The Maximum Amount of Cash Refund The cash VAT refund under the Tax Refunds for Tourists Scheme shall be limited to a maximum of AED 7,000 per Overseas Tourist per 24 hours.

Official PDF, p. 1Captured from the FTA website on 9 Sep 2026
3FTA Decision 2/2018Article 4FTA Decision

Article 4 – Fees and Refund2

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Article 4 – Fees and Refund2 1. The Authority may charge fees to the Overseas Tourist as per the following: a. An administrative fee amounting to 13% per cent of the amount of VAT to be refunded to the Overseas Tourist; b. A fixed fee of AED 3.6 per refund claim. 3 2. The Operator shall deduct the fees mentioned in clause 1 of this Article from the amount which will be refunded to the Overseas Tourist on behalf of the Federal Tax Authority. 3. The cash VAT refund shall be limited to a maximum of AED 35,000 per Overseas Tourist per 24 hours.

Official PDF, p. 3Captured from the FTA website on 9 Sep 2026

Helpful?

What the law says:
- The Tax Refunds for Tourists Scheme allows an Overseas Tourist to reclaim VAT on goods purchased from participating retailers, claimable at international airports, land ports and sea ports where the scheme applies. [1]
- The Authority may charge the tourist an administrative fee of 13% of the VAT refunded plus a fixed AED 3.6 fee per claim, deducted by the operator from the refund. [3]
- Cash VAT refunds are limited to a maximum of AED 35,000 per Overseas Tourist per 24 hours. [3]

What it depends on:
- Refund claims through retailers began 18 November 2018, with airport refunds from that date and other ports from 16 December 2018. [1]
- An earlier decision set the cash refund cap at AED 7,000 per tourist per 24 hours, which was later increased to AED 35,000 by the later decision. [2, 3]

Check before you rely on it:
- Confirm the purchase was made from a retailer participating in the scheme
- Check whether the refund is being claimed in cash or by other means, as this affects the applicable cap
- Confirm the exit point used is one where the scheme is live

Note: The detailed eligibility conditions for tourists and retailers (e.g. purchase thresholds, documentation, goods eligible) are not fully covered in the supplied sources, so check the full scheme rules before relying on this for a specific claim.

Sources:
1. FTA Decision 2/2018 — Article 1
2. FTA Decision 1/2019 — Article 1
3. FTA Decision 2/2018 — Article 4

Written by AI from the FTA sources above and checked before display. Not tax advice or official FTA information - confirm with a tax adviser before you act. Full disclaimer

How does the VAT refund for tourists work?

The detail

What the law says

What it depends on

Check before you rely on it

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