Tax Refund for Tourists

Visitors may buy goods in the UAE and later take them abroad, and the scheme gives qualifying tourists a route to seek a VAT refund at departure. The Federal Tax Authority says the claimant must have entered on a tourist visa, be at least 18 and not be a UAE resident, with specific travel-document rules also applying.

The purchase must be from a shop or eligible website registered in the Tourist Refund Scheme, because an ordinary VAT invoice alone is not enough, and only goods eligible under the scheme qualify, so services and goods not exported under the rules should not be assumed eligible. There is a minimum spend: the FTA service page, as checked in 2026, states AED 250 excluding VAT per tax-free transaction, a figure that should be reconfirmed before a live claim.

At purchase the registered retailer creates the tax-free transaction through its paper or paperless process so the visitor can track it in the scheme. Identity must match, since the original passport or eligible GCC national ID used for entry is needed and a different person cannot complete validation for the holder.

Keep the goods accessible, because staff may ask to inspect them before departure and packing them in checked luggage too early can disrupt verification. The FTA says the tax-free transaction must be validated within 90 days of the tax-invoice date, and after validation the tourist must depart within six hours or repeat the process under the stated rules.

Validation can be done through relevant kiosks or manned desks at exit points, with special requirements for mall and hotel kiosks, and at airports or sea borders a valid ticket or booking can be required while kiosk procedures may require an online boarding pass. After successful validation, the tourist chooses a refund method, and cash, card and listed digital methods may be available under the FTA service process.

The FTA service page, as checked in 2026, states a deduction of 13% of the VAT amount requested plus AED 3.60 for each tax-free transaction, and earlier copy citing 87% less AED 4.80 is stale on the fixed-fee component. A hypothetical AED 500 VAT amount for one eligible transaction gives 500 minus 13% (65) minus AED 3.60, or AED 431.40, before any other applicable currency effects.

Do not confuse the VAT-inclusive sales price with VAT itself, because the percentage deduction applies to the eligible VAT amount, not the entire purchase price. Cash refunds have a stated cap, with the FTA page giving AED 35,000 for cash claims and no equivalent limit on credit or debit card refunds on that page.

Card refunds may take time, as the FTA estimates up to nine calendar days, and foreign exchange effects depend on the issuing bank. Retailers should train staff, since correct transaction issuance and clear explanations reduce last-minute disputes at departure.

Do not promise a refund before validation, because eligibility, document matching and possible inspection still need to be completed, and rule changes should be tracked since service fees, channels and conditions can change. For a visitor, the key steps are buying eligible goods from a registered retailer, keeping documents and goods available, and validating before leaving within the specified time, using the FTA's tourist refund service page for the current fee, eligibility and validation procedure.