UAE Expands Scope of Expenses Eligible for VAT Refunds for UAE Nationals Constructing New Residences

On 9 June 2026, the UAE Federal Tax Authority (FTA) announced that it is expanding the scope of expenses eligible for VAT refunds for UAE nationals constructing new residences. The expansion is provided by FTA Decision No. 5 of 2026. In connection with this, the FTA also published an updated guide on 10 June 2026, VAT Refund for UAE Nationals Building New Residences - VATGRH1. The guide explains:

• Persons who are eligible for the new residences refund scheme;
• Eligible expenses in respect of…