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UAE VAT: New Homes, New Relief - What UAE Nationals Can Now Claim
26/06/2026The Federal Tax Authority has expanded the list of eligible expenses under the VAT Refund Scheme for UAE Nationals constructing new residences, effective 1 January 2026.
For UAE Nationals currently constructing a residence or planning a new build, the January 2026 expansion presents an opportunity to reassess the scope of recoverable expenses. The changes represent a significant broadening of the scheme and may substantially increase the amount of VAT available for recovery, particularly for larger and more complex residential projects.
Read more to explore key considerations under the VAT Refund Scheme.