VAT Refund for Tourists in the UAE: Process, Eligibility, and How to Claim

Subheadline: How non-resident visitors claim back the 5% VAT on shopping purchases when leaving the UAE — eligibility, step-by-step process, fees, and validation locations

The UAE charges 5% Value Added Tax on most goods, but non-resident tourists can reclaim that VAT on eligible purchases through the Tourist Tax Refund Scheme operated by the Federal Tax Authority (FTA) and its exclusive service provider, Planet Tax Free. The minimum qualifying purchase is AED 250 per transaction, and tourists receive 87% of the VAT paid after a processing fee of AED 4.80 per tax-free tag. As of the end of 2025, approximately 19,000 retail outlets across the UAE are registered in the scheme, with 103 self-service validation kiosks at airports, malls, and hotels.

This guide covers: who qualifies for a tourist VAT refund, which goods are eligible and excluded, how to request a tax-free tag at the point of purchase, how to validate transactions at departure, refund methods and timelines, the new e-commerce refund option, and common mistakes that lead to rejected claims.

What Is the UAE Tourist VAT Refund Scheme?

The Tourist Tax Refund Scheme is a federal programme launched by the UAE Government in November 2018, shortly after VAT was introduced at 5% in January of that year. The scheme allows non-resident visitors to recover the VAT paid on physical goods purchased from registered retailers, provided those goods are exported from the UAE at the time of departure. The system is entirely digital — no paper refund forms — and connects registered retail outlets with all UAE exit points (airports, land borders, and seaports) through an integrated electronic platform.

Planet Tax Free is the exclusive operator appointed by the FTA to manage the entire refund process. Planet handles the in-store tagging, passport-linked transaction records, validation at exit points, and refund disbursement. Tourists interact with Planet’s system at every stage, from the retail purchase to the airport kiosk. The FTA retains regulatory oversight and sets the eligibility rules, while Planet handles the operational side.

Who Is Eligible for a Tourist VAT Refund in the UAE?

The eligibility criteria are set by the FTA’s terms and conditions for the Tourist Refund Scheme. Meeting all of the following conditions is mandatory — failing even one disqualifies the refund claim entirely.

Eligibility requirements:

• Non-resident status: You must have entered the UAE on a tourist visa. UAE residents (including those on employment, investor, or family visas) are not eligible, regardless of nationality.
• Minimum age: You must be 18 years or older.
• Minimum spend: Each qualifying transaction must total at least AED 250 (inclusive of VAT). Purchases below this threshold from a single store cannot be claimed.
• Registered retailer: The store must be registered with Planet Tax Free under the Tourist Refund Scheme. Look for “Tax-Free Shopping” signage or ask the cashier.
• Physical export: The goods must leave the UAE with you — carried in your luggage or hand baggage. Items shipped separately via cargo do not qualify.
• Validation within 90 days: Tax-free transactions must be validated at a Planet exit point within 90 days of the purchase date shown on the tax invoice.
• Goods unused: Items must not have been consumed, fully or partially, in the UAE. Opened cosmetics, worn clothing, or partially consumed products are ineligible.

GCC nationals (from Saudi Arabia, Kuwait, Bahrain, Oman, and Qatar) may also claim VAT refunds under this scheme, provided they are not UAE residents. Flight crew members on departing aircraft are explicitly excluded.

Which Goods Qualify — and Which Do Not?

The scheme covers most physical, tangible goods sold by registered retailers. Electronics, clothing, jewellery, perfume, watches, souvenirs, and luxury goods are all eligible, provided the purchase meets the AED 250 minimum and the goods leave the UAE with the tourist. The FTA does not publish an exhaustive list of qualifying products — in general, if a registered retailer can issue a tax-free tag for it, the item qualifies.

Goods Excluded From the Refund Scheme

The following categories are explicitly excluded, regardless of purchase amount or retailer registration status:

• Services: Hotel accommodation, restaurant meals, spa treatments, tours, transportation, event tickets, and any other service-based purchase.
• Consumed goods: Food, beverages, or any item that has been used (even partially) within the UAE before departure.
• Motor vehicles: Cars, motorcycles, boats, and aircraft.
• Goods not in the tourist’s possession: Items shipped separately via cargo, courier, or postal service do not qualify — the tourist must physically carry the goods out of the country.
• Goods from non-registered stores: If the retailer is not enrolled in the Planet Tax Free system, no refund can be processed regardless of the item type.

How Much VAT Do You Get Back?

The UAE’s standard VAT rate is 5%. Tourists do not receive the full 5% back — Planet deducts processing fees from the refund amount. According to the FTA’s service card, the deduction is 13% of the VAT amount claimed, plus AED 4.80 per tax-free tag. This means you receive 87% of the VAT paid, minus the per-tag fee. The Planet Tax Free FAQ confirms the same 87% figure.

To illustrate what this means in practice:

Purchase Amount (incl. VAT)	VAT Paid (5%)	87% of VAT	Minus AED 4.80 Tag Fee	Approximate Net Refund
AED 250	AED 11.90	AED 10.35	AED 4.80	AED 5.55
AED 1,000	AED 47.62	AED 41.43	AED 4.80	AED 36.63
AED 5,000	AED 238.10	AED 207.15	AED 4.80	AED 202.35
AED 20,000	AED 952.38	AED 828.57	AED 4.80	AED 823.77

Note: The AED 4.80 fee applies per individual tax-free tag (i.e., per qualifying transaction), not per item. Consolidating purchases at one store into a single invoice reduces the total tag fees.

Source discrepancy: The UAE Government Portal (u.ae) states the refund is 85% of VAT. The FTA’s own service card and Planet Tax Free both state 87% (i.e., 13% deduction). We follow the FTA/Planet figure as the most current. Confirm the exact rate at the time of your refund.

Step-by-Step: How to Claim Your VAT Refund

The process has three stages: requesting the tax-free tag at the store, validating the transaction at departure, and receiving the refund. Each stage involves specific requirements.

Step 1: Request a Tax-Free Tag at the Store

Where: Any retailer registered with Planet Tax Free under the Tourist Refund Scheme.

What you need: Your original passport or GCC national ID card.

What happens:

• Tell the cashier you want a tax-free purchase before or during payment.
• Present your passport. The store assistant scans it and enters your details into the Planet system.
• The system creates a digital tax-free record linked to your passport.
• The store affixes a Planet tax-free tag (a sticker with a QR code) to the back of the tax invoice. Some merchants using Planet’s newer POS Issuing 2.0 system handle this fully digitally with no physical tag.
• You receive your tax invoice with the attached tax-free tag.

Keep the tax invoice and tag safe — you will need both at the validation stage. Scan the QR code on the tag to access the Planet Shopper Portal, where you can track all your tax-free transactions. Alternatively, download the Planet Tax Free ME mobile app.

Step 2: Validate Your Transactions at Departure

When: At the time of your departure from the UAE, within 90 days of the purchase date on each tax invoice.

Where: Planet validation points are available at all major UAE exit points. You initiate validation by scanning your passport at one of the following:

• Self-service kiosks at exit points: Available 24/7 at all UAE airports, some land borders, and seaports. Scan your passport, and the system retrieves your linked transactions automatically.
• Self-service kiosks at shopping malls and hotels: Available if your flight departs within 24 hours. You must scan both your passport and a valid online boarding pass.
• Manned validation desks at exit points: Staffed counters at airports, land borders, and seaports. Use these if you are departing within 6 hours or if the kiosk directs you to manual inspection.

Critical timing rule: You must depart the UAE within 6 hours of completing validation. If you fail to leave within this window, the validation is cancelled, and you must repeat the entire process — presenting all goods and invoices again to Planet staff.

If inspection is required: Planet staff may request to physically inspect your goods, particularly for high-value purchases. Present the goods, original tax invoices, and tax-free tags at the manned validation desk. Do this before you check in your luggage — once bags are checked, you cannot retrieve items for inspection.

Step 3: Choose Your Refund Method and Collect

After successful validation, select your preferred refund method:

Refund Method	Processing Time	Limit	Notes
Cash (AED)	Average 3 minutes	Maximum AED 35,000 per tourist	Collected at participating currency exchange offices located after immigration. No limit on the number of transactions, only the total cash amount.
Credit/Debit Card	Up to 9 calendar days	No maximum limit	Accepted schemes: Visa, Mastercard, American Express, JCB, UnionPay. The card issuer’s exchange rate applies. May take up to 3 weeks to appear on statement.
Digital Wallets (WeChat Pay, AliPay)	Instant	Varies by platform	Available at supported kiosks and desks.

If your total refund exceeds AED 35,000 and you prefer cash, the excess must go to a credit or debit card. For amounts above the cash limit, always have a valid card ready.

Validation Locations Across the UAE

Planet operates validation points at all major UAE departure locations. Manned desks operate 24/7 at airports, though land border and seaport locations may follow the standard operating hours set by the border authority.

Category	Locations
Airports	Dubai International Airport (Terminals 1, 2, 3, and 3 Business), Al Maktoum International Airport, Abu Dhabi (Zayed) International Airport, Sharjah Airport, Al Ain Airport, Ras Al Khaimah Airport, Fujairah Airport
Land Borders	Al Ghuwaifat, Al Hili (Al Ain), Al Madeef (Al Ain), Hatta, Khatmat Malaha
Seaports	Port Zayed (Abu Dhabi), Port Rashid (Dubai), Port Khalid (Sharjah)
Shopping Malls & Hotels	Select locations with self-service kiosks (flight within 24 hours and boarding pass required)

At Dubai International Airport, the busiest exit point, the validation process is straightforward but allow extra time during peak hours. Visit the Planet counter or kiosk before checking in your luggage, in case goods inspection is requested.

VAT Refund on E-Commerce Purchases

In December 2024, the FTA launched a VAT refund system for e-commerce purchases made by tourists during their stay in the UAE — described as the first of its kind globally. This applies only to online platforms that are registered with the FTA under the Tourist Refund Scheme.

The process differs slightly from in-store purchases. Tourists provide their travel document details and personal information on the registered e-commerce platform at the time of purchase. Eligibility is verified during delivery or order fulfilment. The standard validation-at-departure rules still apply: goods must be carried out of the UAE within 90 days, and the transaction must be validated at a Planet exit point before leaving. Not all e-commerce platforms participate, so confirm whether the site supports the tourist VAT refund before completing a purchase.

Common Mistakes That Lead to Rejected Refund Claims

Several errors routinely cause tourists to lose their VAT refund. Most are avoidable with basic preparation.

• Not requesting the tax-free tag at the time of purchase. The tag must be issued at the store, at the time of the transaction. You cannot go back days later and ask for a retroactive tag — the transaction must be linked to your passport in Planet’s system when the sale occurs.
• Checking in luggage before validation. If Planet staff request to inspect your goods and you have already checked your bags, you cannot retrieve them. Always visit the Planet counter before proceeding to airline check-in.
• Exceeding the 90-day window. Each tax-free tag expires 90 days from the tax invoice date. If you purchased items early in a long stay, earlier transactions may expire before your departure date.
• Failing to depart within 6 hours of validation. If your flight is delayed or cancelled after validation, the approval lapses. You must re-validate by presenting all goods and invoices again at the Planet desk on your actual departure day.
• Mismatched name on invoice and passport. Your name on the tax invoice must match your passport exactly. Discrepancies cause rejection at validation.
• Shopping at non-participating stores. Not all retailers are registered with Planet. If the store has not enrolled in the scheme, no refund is possible regardless of purchase amount.
• Claiming refund on consumed goods. Any item that has been used, opened, or partially consumed in the UAE is ineligible. Keep goods in original packaging where possible.

Practical Tips to Maximise Your Refund

Consolidate purchases at the same store where possible. Each tax-free tag carries the AED 4.80 fee, so a single AED 2,000 purchase costs AED 4.80 in tag fees, while four separate AED 500 purchases at different stores cost AED 19.20. On small-value transactions near the AED 250 minimum, the per-tag fee eats a significant percentage of the already modest refund.

Register on the Planet Tax Free ME mobile app before your trip or upon arrival. The app lets you track all transactions, check their validation status, and verify your eligibility. You can also use the Planet Shopper Portal by scanning the QR code on any tax-free tag.

Time major purchases strategically. If you arrive early in a long visit, postpone big-ticket shopping to later in your stay so the 90-day window does not expire before departure. For short visits of a few days, this is not a concern.

At the airport, allocate at least 30–60 minutes before check-in for the validation process. During peak travel periods (school holidays, Eid, New Year), queues at Planet counters can be longer than usual. Self-service kiosks are typically faster — averaging about 3 minutes — if no goods inspection is triggered.

FAQ

Can UAE Residents Claim a Tourist VAT Refund?

No. The scheme is exclusively for non-resident tourists who entered the UAE on a tourist visa. Holders of employment visas, investor visas, family visas, or any form of UAE residence visa are ineligible. This applies regardless of nationality — even if you hold a foreign passport, your UAE resident status disqualifies you.

What Is the Minimum Purchase Amount for a VAT Refund?

AED 250 per transaction, inclusive of VAT. This threshold applies per individual invoice from a registered retailer, not as a cumulative total across multiple stores. You cannot combine receipts from different shops to reach the minimum.

Can I Get a VAT Refund on Hotel Stays or Restaurant Meals?

No. The Tourist Refund Scheme covers physical goods that are exported from the UAE only. Services — including hotel accommodation, restaurant meals, spa treatments, tours, car rentals, and event tickets — are categorically excluded. There is no mechanism for tourists to reclaim VAT on services under this scheme.

How Long Does the Card Refund Take to Appear?

Planet processes card refunds within 9 calendar days of your departure from the UAE. However, it may take up to three weeks for the credit to appear on your card statement, depending on your issuing bank’s processing times. The refund is processed in the card’s currency at the exchange rate set by your card provider. If the refund has not appeared after three weeks, contact your card issuer first, then Planet’s Customer Happiness Centre.

What Happens if My Flight Is Cancelled After Validation?

If you do not depart the UAE within 6 hours of completing the validation process, the approval is automatically cancelled. When you rebook, you must repeat the validation by presenting all goods, original tax invoices, and your travel document to Planet staff at the exit point. Inform Planet staff of the situation on your rescheduled departure day.

Can Someone Else Validate My Purchases on My Behalf?

No. The registered passport holder must personally initiate and complete the validation process. Delegation to a travel companion, family member, or agent is not permitted under the scheme’s terms.

Does the Scheme Apply to Online Purchases Made in the UAE?

Yes, since December 2024, if the e-commerce platform is registered with the FTA under the Tourist Refund Scheme. You provide your passport details on the platform at the time of purchase, and eligibility is verified during delivery. The same export validation rules apply at departure. Not all online retailers participate — confirm with the platform before purchasing.

Can GCC Nationals Claim VAT Refunds?

Yes, GCC nationals can claim tourist VAT refunds provided they are not UAE residents. Kuwaiti, Omani, and Qatari nationals can claim using their GCC national ID card. Saudi and Bahraini nationals qualify only if they do not hold UAE residency. GCC nationals residing in the UAE for work or study are treated as residents and are ineligible.

Official Sources

This guide references current information from the following UAE government authorities and official operators:

• Federal Tax Authority (FTA) — Tourist VAT Refund Service Card
• UAE Government Portal (u.ae) — VAT Refund for Tourists
• Planet Tax Free — Tourist Home: How to Shop Tax-Free
• Planet Tax Free — Tourist FAQs
• FTA News — 19,000 Retail Stores Connected by End of 2025
• FTA News — E-Commerce VAT Refund System Launch (December 2024)
• FTA — Guide to Tax-Free Shopping in the UAE (PDF)

UAE tax regulations and processing fees are subject to change. Always verify current requirements with the Federal Tax Authority or Planet Tax Free before proceeding with any refund claim.

This guide is for informational purposes only. UAE regulations and fees are subject to change. Always verify current requirements with the relevant official authority before proceeding with any application or transaction.