UAE tax refund scheme fees updated; fixed fee now AED 3.6 per claim
The Authority may charge fees to the Overseas Tourist as per the following: An administrative fee amounting to 13% per cent of the amount of VAT to be refunded to the Overseas Tourist; A fixed fee of AED 3.6 per refund claim.
The analysis — automated & source-checked
- Applies to
- Tax · UAE
- What to do
- No action required — monitor for further change.
The Federal Tax Authority has consolidated amendments to the Tax Refunds for Tourists Scheme through Decision No. 11 of 2026 (effective 12 July 2026). Key provisions include: Retailers must verify customers are overseas tourists aged 18+ and that purchases exceed AED 250 before issuing refund forms. Refund claims must be made within 90 days of purchase. The scheme applies at major UAE airports (Abu Dhabi, Dubai, Sharjah as of 18 November 2018) and other ports as designated. Fees charged to tourists include a 13% administrative charge on the VAT refund amount plus a fixed fee of AED 3.6 per claim. Cash refunds are capped at AED 35,000 per tourist per 24 hours. Excluded goods include unconsumed items not accompanied at departure, consumed goods, and motor vehicles, boats, and aircraft.
Source
Source: FTA Legislation — official 9 Jul 2026 Read the original ↗ More from FTA Legislation →
Quick answers
Who issued this?
FTA Legislation (UAE).
When was it announced?
9 Jul 2026.
Where can I read the original?
Read the original at FTA Legislation: https://tax.gov.ae//Datafolder/Files/Pdf/2026/legislation/Decision%20No.%202%20of%202018%20on%20Tax%20Refunds%20for%20Tourists%20Scheme%20and%20amendments%20-%20For%20publishing%20-%2008%2007%202026.pdf
Subscribe — free
Get the next change before it's a deadline
The whole front, every morning. Free.