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UAE VAT Fundamentals/Module 22: Government, Charity & Tourist Refunds
4 min

Tourist Refund Scheme

The FTA Tourist Refund Scheme: how tourists can claim VAT refunds on purchases made in the UAE.

Tourist Refund Scheme

The FTA operates a Tourist Refund Scheme that allows tourists visiting the UAE to claim a refund of VAT paid on purchases.

Eligibility

  • Tourists: Non-UAE residents visiting the UAE on a tourist visa.
  • Goods: Physical goods purchased from registered retailers (not services, food, or consumables used in the UAE).
  • Minimum amount: The minimum purchase amount per retailer is typically AED 250.
  • Export: The goods must be exported from the UAE within 90 days of purchase.

How It Works

  1. Purchase: The tourist buys goods from a participating retailer. The retailer issues a Tax Free tag (electronic or paper) attached to the tax invoice.
  2. Validation: At the airport or border, the tourist presents the goods, tax invoices, and Tax Free tags at the validation point (operated by Planet, the FTA's refund operator).
  3. Refund: The validated refund is paid to the tourist (in cash or to a credit card), minus an administrative fee.

Refund Amount

The tourist receives the VAT amount minus an administrative fee (typically a percentage of the refund). The exact fee structure is set by the refund operator and may vary.

Where to Claim

Refund points are located at:

  • UAE airports (Dubai, Abu Dhabi, Sharjah, etc.)
  • Land borders
  • Sea ports

Exclusions

The following are not eligible for tourist refunds:

  • Services (hotel stays, restaurant meals, entertainment)
  • Goods consumed in the UAE (food, beverages)
  • Motor vehicles
  • Goods that are not exported

Retailer Participation

Retailers must be registered for VAT and participate in the scheme. They issue Tax Free tags using the Planet system. Non-participating retailers cannot offer refunds to tourists.

Worked Example

A tourist buys AED 5,000 of electronics from a participating retailer in Dubai Mall. The retailer issues a Tax Free tag. At Dubai airport, the tourist validates the purchase and receives a refund of approximately AED 238 (5% of AED 5,000 = AED 250 VAT, minus administrative fee). The goods must be exported within 90 days.

Practical UAE example

**Dubai Tourist**: A tourist from the UK buys AED 2,000 of clothing and AED 3,000 of electronics from participating retailers in Dubai. Each retailer issues a Tax Free tag. At Dubai Airport, the tourist presents the goods, invoices, and tags at the Planet validation counter. The total refund is approximately AED 238 (5% of AED 5,000 = AED 250 VAT, minus an administrative fee of approximately AED 12). The refund is paid to the tourist's credit card.

Key takeaways

  • Tourists can claim VAT refunds on goods purchased from participating retailers.
  • Goods must be exported within 90 days of purchase.
  • Minimum purchase amount per retailer is typically AED 250.
  • Refund is paid at airports, land borders, and sea ports, minus an admin fee.

Authoritative sources

Federal Decree-Law No. 8 of 2017 on Value Added Tax

United Arab Emirates — Federal Tax Authority · The VAT Law — Articles 1 to 82 (as amended by Federal Decree-Law No. 18 of 2022)

Effective: 1 Jan 2018Verified: 5 Oct 2026View source

Cabinet Decision No. 52 of 2017 on the Executive Regulations of the Federal Decree-Law No. 8 of 2017 on VAT

United Arab Emirates — Cabinet / Federal Tax Authority · Executive Regulations (as amended by Cabinet Decisions No. 46/2020, 24/2021, 88/2021, 99/2022, 100/2024, and 100/2025)

Effective: 1 Jan 2018Verified: 5 Oct 2026View source

FTA — Tourist Refund Scheme

UAE Federal Tax Authority · Tourist VAT refund procedures, eligibility, and refund points

Effective: 18 Nov 2018View source
Knowledge check

1. What must a tourist do to claim a VAT refund on purchases?

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This lesson is general educational content, not individualized tax or legal advice. Always consult a qualified professional for your specific situation.