Ahmed AbodaifPartner & Co-Founder
Key takeaways
- Only UAE nationals with Family Data can claim, for a new home used by them or their family.
- Building materials fixed into the home and contractor, architect and engineer services qualify; furniture, appliances, landscaping and pools do not.
- Claim within 12 months of completion through EmaraTax or the Maskan app; retention payments get a separate 6-month window.
- Most rejections come from mismatched data, IBAN screenshots and missing completion certificates.
Who can claim
- A UAE national who is an individual (not a company) and holds Family Data — the digital record that replaced the Family Book.
- For a newly built residence — a villa or townhouse — used as a private home by the applicant and/or family.
- The home must have its own sleeping, washroom and cooking facilities. A second unit on the same plot can qualify if it works as an independent home.
Later add-ons such as a majlis, playroom or kitchen-only extension built after completion, and commercially registered buildings like hotel apartments or guest houses, do not qualify. If the home is later rented out or used commercially, the FTA must be told and the refund may have to be repaid.
What qualifies and what does not
| Usually refundable | Not refundable |
|---|---|
| Bricks, cement, tiles, timber, paint and other building materials | Loose furniture, curtains and loose carpets |
| Built-in kitchen units, worktops, fitted wardrobes | Ovens, fridges, washing machines and other appliances |
| Central and split air-conditioning, plumbing, light fittings, power points | CCTV, speakers, smart bulbs and IT equipment |
| Doors, windows, glazing, fixed flooring, fencing, solar panels, alarms | Landscaping, plants, swimming pools and spas |
| Contractors, architects, engineers and supervision services | Garden furniture, sheds and play structures |
The test is whether an item is built into the home: if removing it needs tools, repair work or causes damage, it is normally treated as incorporated. Transport and clearing costs for imported building materials used in the home can also qualify.
Deadlines
- 12 months from completion. Completion is the earlier of the date you move in or the date of the Building Completion Certificate (or a date the FTA sets in special cases).
- Retention payments: flag them in the first claim, then file a second request within 6 months of the retention payment.
- The FTA can accept a later completion date in limited cases — for example military service, illness abroad, legal disputes or technical works still needed — but only with official evidence.
How to claim
- Collect every tax invoice during construction — full tax invoices (not simplified ones) in your name, with the supplier's TRN and the plot number or address. The Maskan app lets you record invoices as you go and gives suppliers a barcode to link invoices to your file.
- Prepare the documents: Emirates ID and Family Data, building permit, completion certificate, site plan, proof of land ownership, and a bank letter on the bank's letterhead showing your IBAN.
- For shared ownership or when acting for someone else, add a power of attorney or court permission.
- Submit through EmaraTax or Maskan. Once everything is complete, the FTA indicates it can review and pay within about 20 working days.
Common reasons for delays
- Names, Emirates ID or plot numbers that differ between the application, permits and invoices.
- An IBAN screenshot instead of a stamped bank letter.
- Missing the municipality's completion certificate.
- Invoices issued to a contractor or relative without a clear note that they are for your home and that the VAT is not reclaimed elsewhere.
- Including appliances, furniture or landscaping in the claim.
If you later find the refund was overstated, it must be corrected through a voluntary disclosure.
How Business Future CPA helps
We sort qualifying and non-qualifying invoices, check every invoice and document against the FTA's checklist, prepare the claim and follow it with the FTA until the refund is paid. See our VAT services, or use the VAT calculator to estimate the VAT inside your invoices.
Frequently asked questions
How long do I have to claim the new home VAT refund?
12 months from completion — the earlier of moving in or the Building Completion Certificate date. VAT on retention payments can be claimed separately within 6 months of paying the retention.
Can I claim VAT on furniture and appliances?
No. Only building materials fixed into the home and construction-related services qualify. Furniture, appliances, landscaping and swimming pools are excluded.
How long does the FTA take to pay the refund?
Once all documents are complete, the FTA indicates it can review and pay within about 20 working days. Missing or inconsistent documents restart the clock.
Official sources: Federal Tax Authority (FTA)
This guide is general information based on UAE legislation and official announcements as at the date shown. It is not tax or legal advice for your specific situation — talk to us before you act.