
Building your dream home in the UAE?
The New Residence VAT Refund Scheme allows UAE Nationals to reclaim VAT paid on eligible construction costs. RMC Tax Consultants LLC provides expert guidance to ensure smooth and compliant refund processing.
If you need general VAT support, explore our VAT Consultancy Services page for complete assistance.
What is the VAT Refund Scheme for New Residences?
The scheme regulated by the Federal Tax Authority (FTA) allows eligible UAE Nationals to recover VAT paid on building materials and contractor services used in constructing a new private residence.
Eligibility Criteria
- Applicant must be a UAE National
- Property must be for personal or family use
- Property must not be used for commercial purposes
- The application must be submitted within the allowed timeframe
Eligible and Non-Eligible Expenses
Eligible Expenses:
- Fixed building materials
- Contractor and consultant services
- Imported construction materials
Non-Eligible Expenses:
- Furniture and removable appliances
- Landscaping and swimming pools
- Commercial-use properties
Important Deadlines
Submit the VAT refund application within 12 months from the Building Completion Certificate date or first occupation date (whichever is earlier). Retention payments must be claimed within 6 months of payment.
Required Documents
- Emirates ID
- Family Book
- Completion Certificate
- Land ownership proof
- Valid tax invoices
- Bank IBAN certificate
Before submission, ensure invoices meet FTA requirements. Learn more on our FTA Compliance Services page.
Ready to Claim Your VAT Refund?
Avoid delays, mistakes, and missed deadlines.
Let our experts handle your VAT refund process efficiently and professionally.
Contact RMC-TAX LLC.