UAE tourist VAT refund on gold
The UAE Tax Refunds for Tourists Scheme gives a non-resident visitor part of the VAT back on purchases, gold jewellery included, when leaving the country. Under Federal Tax Authority Decision No. 2 of 2018 as amended, purchases including VAT must reach AED 250 from the same retailer, the goods must leave with the tourist within 90 days of purchase, and no refund form may be issued to anyone under eighteen. The scheme keeps an administrative fee of 13% of the VAT refunded and a fixed fee of AED 4.8 per claim, and cash refunds are capped at AED 35,000 per tourist in 24 hours. The calculator extracts the VAT contained in the price, deducts the fees and gives the net amount you can expect back, so you know what the piece really cost once you are home. Visitors buying 22K sets before a wedding often forget the fee, which this makes visible.
Expected refund
AED 213
The piece must leave the country within 90 days
| VAT paid (5%) | AED 250 |
| Admin fee 13% of VAT + fixed fee | AED 37 |
| Net refund | AED 213 |
Checked by Radif Partners · How we calculate · Editorial policy
The conditions as the decision sets them
FTA Decision No. 2 of 2018 as amended sets: a minimum of AED 250 of VAT-inclusive purchases from the same taxable person; proof the goods leave within 90 days of supply; an administrative fee of 13% of the VAT refunded; a fixed fee of AED 4.8 per claim; and a cash refund cap of AED 35,000 per tourist in 24 hours. Goods not carried out by the tourist and goods consumed in the country are excluded.
Who counts as a tourist
The Executive Regulation defines an overseas tourist as any natural person not resident in any implementing state and not a crew member. That definition is why a Dubai resident cannot use the scheme even on a foreign passport. Also check that the shop takes part in the scheme before paying, since the retailer issues the document at the time of purchase.
The net figure and what to do with it
The VAT inside a VAT-inclusive price is not 5% of it but the price times the rate divided by one plus the rate, since VAT was charged on the price before it. The calculator does exactly that before taking the fees off. Use the net amount in the comparison calculator: subtract it from the UAE price before comparing with the price at home.