UAE VAT Refund for Tourists has been updated under FTA Decision No. 11 of 2026, which adds new details to the Tax Refunds for Tourists Scheme. The Decision explains how tourists qualify for refunds, what retailers must do, how goods must be exported within 90 days, and how verification works at exit points.
This amendment is different from earlier decisions because it focuses on practical rules, clearer fees, and updated limits, while the earlier decisions mainly created and launched the scheme.
This article clarifies the latest refund fee structure, the cash refund limit, the minimum purchase value, the age requirement, and the list of excluded goods.
Overview of Key Refund Rules Under FTA Decision No. 11 of 2026
| Refund Rule | Requirement | Why It Matters |
|---|---|---|
| Minimum purchase value | AED 250 (tax-inclusive) | Ensures refunds apply only to meaningful purchases |
| Export deadline | Goods must leave UAE within 90 days | Confirms refund applies only to exported goods |
| Age requirement | Tourist must be 18+ | Ensures legal eligibility |
| Cash refund limit | AED 35,000 per tourist per 24 hours | Controls large cash payouts |
| Refund fees | AED 3.6 fixed fee + 13% administrative fee | Sets clear cost structure |
| Eligible retailers | Must be registered in the scheme | Ensures proper invoice and claim processing |
| Excluded goods | Services, consumed goods, motor vehicles | Prevents misuse of the refund system |
Latest Amendments Under FTA Decision No. 11 of 2026
The 2026 amendment updates the operational rules of the tax refunds for tourists’ scheme. Earlier decisions created the system and set the basic structure. The new amendment focuses on practical details that affect tourists and retailers every day.
The amendment does not change the core system. Instead, it makes the rules clearer and easier to apply, ensuring consistency across all refund locations.
Also check: VAT Refund Service in UAE
Need Expert Advice?
Contact the team at Farahat & Co. for professional support and expert insights for businesses operating in the UAE.
How Tourists Qualify for VAT Refunds
Tourists can claim a VAT Refund in the UAE if they meet simple conditions. Before listing the conditions, it helps to understand that the refund applies only when the tourist buys goods in the UAE and takes them out of the country.
- The tourist must be a visitor and not a UAE resident
- The tourist must be at least 18 years old
- The goods must be purchased from a retailer registered in the tax refunds for tourists scheme
- The minimum purchase amount must be AED 250, including VAT
- The goods must be exported within 90 days of purchase
- The tourist must present the goods, invoice, and travel documents at the exit point
These conditions ensure the refund applies only to genuine tourist purchases.
Retailer Responsibilities When Issuing Refund Claims
Retailers have responsibilities in the Tourist Tax Refund UAE process, as they are the starting point of every refund claim.
- Retailers must be registered in the refund scheme
- They must issue invoices that meet FTA requirements
- They must enter the tourist’s information correctly
- They must submit refund claims through the approved system
- They must ensure goods are eligible for refund
- They must cooperate with the refund operator during verification
If retailers do not follow these steps, the tourist’s refund may be delayed or rejected.
Related: VAT Consultants in UAE
Requirement to Export Goods Within 90 Days
Goods must leave the UAE within 90 days from the purchase date. This rule ensures that VAT refunds apply only to goods exported by tourists. The refund operator checks the export at airports and other exit points. If the goods are not exported or cannot be verified, the refund cannot be processed.
Tourists should keep the goods unused and in their possession until verification.
Verification Process at Exit Points
The verification process confirms that the goods are leaving the UAE, and it is mandatory for every refund.
- The tourist presents their passport
- The tourist shows their boarding pass or travel document
- The tourist presents the refund-eligible invoices
- The tourist shows the goods purchased
Once verified, the tourist can receive the refund in cash (up to the limit) or electronically.
Latest Refund Fee Structure
The updated fee structure under FTA Decision No. 11 of 2026 is:
| Fee Type | Amount |
|---|---|
| Fixed fee per refund claim | AED 3.6 |
| Administrative fee | 13% of the refund amount |
| Cash refund limit | AED 35,000 per tourist per 24 hours |
Electronic refunds do not have the AED 35,000 limit, but the fees still apply.
The minimum purchase value for a refund is AED 250, including VAT. The tourist must also be 18 years or older. These conditions ensure refunds apply only to valid tourist purchases.
Excluded Goods and Important Conditions
Some goods are not eligible for refund, and it applies only to goods that can be exported. The exclusions include:
- Services
- Goods consumed in the UAE
- Motor vehicles
- Goods not exported
- Goods without proper invoices
These exclusions prevent misuse of the refund system.
Frequently Asked Questions (FAQs)
What is the purpose of the UAE VAT Tourist Refund Scheme?
What is the minimum purchase amount for a VAT refund?
How long do tourists have to export the goods?
What fees apply to VAT refunds under the new rules?
Are all goods eligible for VAT refunds?
Need Expert Advice?
Contact the team at Farahat & Co. for professional support and expert insights for businesses operating in the UAE.
How Farahat & Co. Can Help
Retailers should ensure they are fully compliant with the tax refunds for tourists’ scheme. This includes registering with the FTA, issuing correct invoices, training staff, and following all verification and claim-submission rules. Retailers must also understand the updated fee structure and the 90-day export requirement.
Farahat & Co. helps retailers and tourism-related businesses comply with all UAE VAT Refund Rules. We assist with registration, invoice setup, staff training, compliance checks, and ongoing support to ensure smooth operations under FTA Decision No. 11 of 2026. Our team ensures your business meets all requirements and avoids penalties or rejected claims.
Contact Farahat & Co. today and avoid any confusion in the tourist refund process.
