UAE Nationals building or commissioning their own new residence can request a special VAT refund from the FTA on qualifying construction expenses, under Article 66 of the Executive Regulation.
A special refund scheme for UAE Nationals building a home.
Where a UAE National owns or acquires land in the UAE and builds or commissions the construction of their own residence, they are entitled to request a special refund from the FTA for VAT incurred on certain construction expenses, subject to the conditions in Article 66 of the Executive Regulation.
% At A Glance
Confirming eligibility under Article 66 (UAE National, Family Book, owner-occupied residence)
Separating qualifying building-material and contractor expenses from non-qualifying items
Preparing and submitting your application within the 12-month deadline
Who Needs This
UAE Nationals with a Family Book, building solely for residence.
The claim may only be made by a natural person who is a UAE National and holds a Family Book. The expenses must relate to a newly constructed building used solely as a residence of the applicant and/or their family — not a building registered for commercial purposes, including hotel apartments.
Timing
Within 12 months of completion.
The refund request must be sent to the FTA within 12 months from the date of completion of the newly built residence — the earlier of the date it becomes occupied, or the date it is certified as completed by a competent UAE authority (the Building Completion Certificate).
What You'll Need
Documents for a New Residence VAT Refund.
Copy of the applicant's Emirates ID
Copy of the applicant's Family Book
Copy of the property completion certificate and building permit
Copy of your property site plan
Documentary proof that you own the plot of land in the UAE
Bank letter/certificate with account holder name, bank name, and IBAN
Other documentation supporting the date the building became occupied, if required
Why This Matters
What's at risk if the deadline is missed.
Missing the 12-month deadline from completion means the refund opportunity is lost
Furniture and electrical appliances are not eligible expenses, even if purchased for the new home
Transport and clearing-agent costs only qualify when directly connected to eligible building materials
What's Recoverable
Building materials and contractor services qualify.
VAT may be recovered on building materials normally incorporated into a residential building (excluding furniture or electrical appliances), and on services from contractors, builders, architects, and engineers necessary for construction.
Building materials incorporated into the residenceVAT recoverable
Furniture and electrical appliancesNot recoverable
How It Works
From eligibility check to a paid refund.
1
Step 01
Eligibility Check
We confirm your Family Book status and that the building qualifies as a 'residence' under Article 66.
2
Step 02
Expense Review
We separate qualifying building-material and contractor costs from non-qualifying items like furniture.
3
Step 03
e-Services Submission
We submit your application via the FTA's e-services portal with the required documentation.
4
Step 04
Track Through to Payout
We track your application's progress and respond to any FTA follow-up.
What's At Risk
What's at risk, and how we help.
ViolationPenaltyHow HayyaTax helps
Refund request submitted after the 12-month deadlineRefund opportunity lostWe track your completion date and file well within the window
Furniture or appliance costs included in the claimThose items are excluded from the refundWe separate qualifying building/contractor costs before submission
Why work with HayyaTax
Excellence. Expertise. Experience.
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10+
Years of Experience
Hands-on UAE tax and accounting work across the team.
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FTA
Approved Tax Agent
Authorized to represent clients directly with the Federal Tax Authority.
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Expert
Professional Team
Qualified tax and accounting professionals supporting every engagement.
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FTA-Aligned
Filing Standards
Every submission built to the FTA's own requirements.
FTA Credentials
An FTA-registered & approved tax agency in the UAE.
HayyaTax is an FTA-approved Tax Agent, authorized to represent clients directly with the Federal Tax Authority on New Residence VAT Refund applications.
FTA-Approved Tax Agent
Direct FTA Representation
VAT & Corporate Tax Under One Roof
FTA-Approved Tax Agent
Documented, Defensible Submissions
VAT & Corporate Tax Under One Roof
Practical Turnaround
FTA-Approved Tax Agent
Authorized to represent clients directly with the Federal Tax Authority.
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Common questions
FAQs on New Residence VAT Refunds in UAE.
Who is eligible for the New Residence VAT Refund? ⌄
Only a natural person who is a UAE National and holds a Family Book, building or commissioning a residence for themselves and/or their family — under Article 66 of the Executive Regulation.
Does the scheme cover any type of building? ⌄
No — it covers buildings used predominantly as a private home (including townhouses and villas) with cooking and washroom facilities plus sleeping quarters. Buildings registered for commercial purposes, including hotel apartments, do not qualify.
What is the deadline to submit a refund request? ⌄
Within 12 months from the date of completion of the newly built residence — the earlier of the date it becomes occupied, or the date it's certified complete by a competent UAE authority.
What expenses can be claimed? ⌄
Building materials of a type normally incorporated by builders into a residential building (excluding furniture and electrical appliances), plus services from contractors, architects, and engineers necessary for construction.
Can transport or customs clearing costs be included? ⌄
Yes, but only to the extent these costs are incurred directly in connection with importing building materials used for the residence.
Testimonials
What clients say about HayyaTax.
"
★★★★★
Big thanks to Ms. Megha and the HayyaTax team for their excellent support with our VAT filing. They were professional, efficient, and very helpful throughout the process. Highly recommended!
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Vuk Krkeljic
Founder, Dominant Academy · Abu Dhabi
"
★★★★★
Excellent and accurate services. Ms. Megha Dutta has been instrumental in getting our audit and corporate tax filing done on time.
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Ovais Hashmi
Manager, Infinity Turnkey Interior Solutions
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★★★★★
Thank you to the HayyaTax team for successfully completing our VAT registration. Despite the complexity of our case, they handled the entire process with exceptional professionalism.
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Rehan Hyder
Manager, Student Biryani Karama
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★★★★★
Working with HayyaTax was really good. Megha was very helpful and made the work really smooth.
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Trisha Das
Executive, WEBIZ Business Center
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CFO, TechnoWorld Innovations
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Tax Director, NovaTech Industries
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