Tax-free shopping in Dubai: tourist VAT refund basics

What the scheme covers

The UAE Federal Tax Authority (FTA) says a VAT refund scheme for tourists has been available in the UAE since 18 November 2018, and that it allows eligible tourists to request refunds of VAT incurred on their local purchases.

Visit Dubai, the city's official tourism site, says the UAE introduced VAT at five per cent in 2018, and that refunds are only available on goods bought during your stay in the UAE that will be exported.

The scheme is run by a single operator. The FTA describes Planet as the authorised operator of the VAT Refund Scheme for Tourists, and Visit Dubai says Planet Tax Free is the only operator of the system and that most stores are registered with the scheme. Because not every shop is necessarily part of it, the simplest habit is to ask before you pay rather than assume.

In practical terms, plan any refund around goods you will carry out of the country yourself. Meals, hotel stays and anything you use up during the trip are a different matter, so do not build your holiday budget on the idea that every receipt can be reclaimed.

Who is eligible

Visit Dubai says only overseas tourists aged 18 and above are eligible for a VAT refund on eligible purchases made during their visit to the UAE.

It defines an overseas tourist as a person who is not resident in any of the scheme's Implementing States and who is neither a crew member on a flight or aircraft leaving an Implementing State nor a ship's crew member.

The test described is about where you live and whether you are working on the departing aircraft or ship, so check it against your own situation before you plan a large purchase around a refund. It is separate from the rules for entering the country; for those, see our guide to Dubai tourist visas and entry requirements.

• If you live elsewhere in the region, check the official eligibility rules with Planet or the FTA before assuming you qualify.
• If you are travelling as a family, plan for an adult in your group to make and claim the tax-free purchases, since the rule refers to tourists aged 18 and above.

What qualifies and what does not

Visit Dubai says refunds do not apply to anything that has been consumed, fully or partially, in the UAE, or to goods that do not leave the country with the tourist. A perfume you open and use during the trip, or a gift you hand over to someone in Dubai, should therefore not be counted on for a refund.

The purchase also has to come from a retailer that takes part in the scheme. The FTA's summary of the scheme lists conditions for retailers, including being registered with the FTA for VAT, and says a retailer's sales of goods must not be excluded from the refund scheme as determined by the authority. In other words, some goods can fall outside the scheme even in a participating shop.

The official pages checked for this guide do not publish a full list of excluded product types, so this guide does not give one. If a refund matters for a large purchase, ask the shop before paying whether that item can be sold as a 'Tax Free' purchase, and read Planet's terms, which Visit Dubai points to for the full conditions.

• Count only goods you will carry with you when you leave the UAE.
• Keep items you plan to claim for unused, since anything consumed in the UAE does not qualify.

Before you shop: setting up the Planet app

The FTA's October 2026 announcement of its AI-powered refund platform describes the first step as downloading the Planet app, which is designed for tourist tax refunds in the UAE, and registering by scanning your face and saving images of your passport and bank card in the app. Visit Dubai describes the same pre-registration as the start of its paperless process.

Doing this early in the trip, from your hotel rather than in a departure queue, gives you time to sort out any problem with the verification or your documents. The app needs a working data connection, so it is worth reading our guide to phone, SIM and eSIM options in Dubai before you rely on it at the airport.

If you are still putting the trip together, add the app set-up and your passport to the list in our first-time visitor checklist for Dubai, so the refund is part of your plan rather than an afterthought.

• Use the same passport you will travel with when you register and when you shop.
• Register the bank card you would like to use for the refund.

At the till: what to ask for

Ask for a 'Tax Free' purchase while you are still in the store. Visit Dubai says this is valid on a minimum spend of AED250, and repeats elsewhere on the same page that you need to spend at least AED250 to claim back VAT. Minimum amounts can change, so check the official page before you shop.

Visit Dubai says a digital 'Tax Free' transaction is then created. This is the record you will validate later, so the request has to be made at the time of purchase, not after you have left the shop.

Tax-free shopping fits naturally into a mall day or a market visit. Our guide to Dubai's malls and souks helps you decide where to shop, and if you are browsing the traditional markets covered in our historic district and creek souks guide, the same rule applies: ask whether the seller can issue a 'Tax Free' purchase before you agree to pay.

How you pay for the goods is your choice. If you are deciding between card and cash for everyday spending, our guide to currency, payments and tipping in Dubai covers the practical points.

• Visit Dubai says to present the passport or GCC ID you used to enter the UAE so it can be scanned on the payment system.
• The shop should then give you either a printed tax invoice with a Planet sticker on the back or a digital tax invoice sent to you by SMS link.

Checking your tax invoice before you leave the shop

Before you walk away, check that you have received the tax invoice in one of the two forms Visit Dubai describes: printed with a Planet sticker on the back, or digital through an SMS link. If you are expecting an SMS, make sure it has arrived on the phone you will have with you when you leave the country.

Check that VAT is shown on the invoice. The FTA's tourist refund page includes a refund calculator that works out VAT at 5%, which is a useful sense check against the amount on your receipt.

If anything on the record looks wrong, such as the passport details, ask the shop to correct it there and then. Problems with the purchase record are far easier to fix at the till than at a departure point.

Looking after your tax invoices and goods

The tax invoice is the evidence for your claim, so treat it like a travel document. Keep printed invoices together in one wallet or envelope, and keep the SMS messages that contain digital invoice links rather than deleting them.

Visit Dubai warns that you may be required to have your goods inspected when you validate, and the FTA's scheme summary says tax invoices, tax-free tags and the purchased goods may be subject to physical inspection at border points, so tourists should have them available. Keep the items you are claiming for accessible and in a condition you could show if asked, rather than packing them deep in a suitcase you intend to check in.

• Keep your tax invoices with your travel documents until the refund is complete.
• Take a photo of each printed invoice as a personal back-up.
• Keep the goods you are claiming for in reach until your purchases have been validated.

The 90-day limits

Visit Dubai sets out two time limits. 'Tax Free' transactions need to be validated within 90 days of the purchase date, and you must leave the UAE within 90 days of making your purchases to claim your refund.

For a typical holiday these limits are easy to meet, but they matter on long stays, repeat visits or trips that combine Dubai with other countries. A purchase made early in a long trip can run out of time before you finally leave, so note the date of your first tax-free purchase.

If you are timing a visit around a shopping festival or a big sales period, keep track of the dates of the purchases you plan to claim. Our Dubai festivals and shopping events guide covers the city's main shopping events.

Validating at the airport

Visit Dubai says you should visit a Planet counter or use the AI-powered VAT refund app to validate your purchases before checking in your luggage, as you may be required to have your goods inspected.

With the app, the FTA says that when you arrive at the airport for departure you scan the dynamic QR code shown on screens at the tourist tax refund service points, and the refund procedures then begin immediately in the app. If no inspection is required, the FTA says you only need to complete those first two steps.

Check which airport and terminal your flight leaves from before the day, and keep your passport, the card you used and your tax invoices in your hand luggage. Our Dubai airport arrival guide explains how the airports and transport links work, which helps you plan the journey back, and our guide to where to stay in Dubai can help you weigh up how far your base is from the airport.

If you are only in Dubai on a short stopover and shopping between flights, the same order applies: validate before you leave the country, and leave room for it in what is usually a tight schedule. Our Dubai layover and stopover guide helps you judge how much time you really have.

• Allow extra time at the airport for validation before check-in.
• Have your phone charged and connected if you plan to use the app.

Leaving by land or sea

Visit Dubai says Planet counters can be found at all exit points across the country, including airports, land borders and sea ports. The FTA's original scheme summary likewise describes tourists being able to recover tax at airports as well as land and sea ports.

So the refund is not limited to flights from Dubai. If you leave by road to a neighbouring country or on a cruise, plan to validate at that exit point and allow time for it. This guide could not confirm the counter arrangements at each individual border crossing or port, so check them with Planet for your route before you travel.

Self-service kiosks at the airport and in the city

Visit Dubai says that if you are short on time you can use a Planet self-service kiosk at Dubai International Airport (DXB) or Dubai World Central (DWC): you submit your tax invoices with your passport and credit card, and the kiosk processes the refund automatically. It adds that kiosks are also available at Dubai Mall, with more locations being added across the city.

In its October 2026 announcement, the FTA said there were 98 VAT refund self-service kiosks, located across shopping centres and hotels as well as at departure points for tourists leaving the UAE. Locations change, so look up the nearest one close to your trip rather than relying on a fixed list.

A kiosk near your hotel or in a mall can be handy on your last shopping day. Whichever route you use, follow what the kiosk or app tells you about any remaining steps, and keep your goods and invoices with you until the process is complete.

Inspections and the smart gates

Both the FTA and Visit Dubai say that if a physical check is required, the app tells you and directs you to Planet's smart gates, which use facial recognition to verify your identity.

This is why the order matters: validate first, and only then check in your luggage. If the goods are already in a suitcase in the hold, you may not be able to show them when asked.

Dubai Airports asks travellers to review its security guidelines, including liquid limits and baggage restrictions, before flying. Check those rules before you plan to carry liquid purchases such as perfume in your hand luggage, so that keeping goods available for inspection does not clash with the security screening.

• Keep the goods you are claiming for in your hand luggage until validation is done, within the airport's security rules.
• Leave enough time for a possible inspection on top of the normal check-in and security queues.

How the refund is paid

Visit Dubai says there is no maximum refund amount if you claim to a card or a digital wallet (Alipay or WeChat), while cash refunds are capped at AED35,000 per trip.

The same page says the system is fully digital, so you cannot claim VAT back through paper forms or over the phone.

The FTA said in October 2026 that the total time for tourists to receive VAT refunds had been reduced to one business day, compared with approximately nine days previously. Treat that as the official headline figure rather than a promise for every claim, and keep an eye on your card statement after you get home.

• Decide in advance whether you want the refund on a card, a digital wallet or in cash, bearing in mind the cash cap.
• This guide does not state what share of the VAT is returned or any operator charges, because those figures were not confirmed on the official pages checked; Visit Dubai points to Planet's website for the full terms and conditions.

Why a claim may not go through

The official pages checked do not publish a list of rejection reasons. What they do set out are the conditions a claim depends on, and missing any one of them is the most likely way to lose a refund. Use the points below as a self-check before you buy and before you leave.

• You are not an overseas tourist under the scheme's definition, or you are under 18.
• The purchase was not made as a 'Tax Free' purchase at the till, or it was below the AED250 minimum Visit Dubai gives.
• The goods were consumed, fully or partially, in the UAE, or they are not leaving the country with you.
• The transaction was not validated within 90 days of the purchase date, or you did not leave the UAE within 90 days of the purchase.
• The goods or invoices could not be shown when an inspection was required.
• The shop was not part of the scheme, or the item was excluded from it.

VAT refunds and customs allowances are different

The VAT refund is about tax on goods you take out of the UAE. It is separate from customs allowances. Dubai Customs publishes its own list of items passengers may bring into Dubai without paying customs duty, and Dubai Airports notes that Dubai Customs enforces strict rules on prohibited and restricted items and asks travellers to review the customs guidelines before they travel.

If you are arriving with goods bought elsewhere, read those pages rather than assuming the VAT refund rules cover them. Your home country will also have its own customs rules for what you bring back, which this guide does not cover.

Online purchases during your stay

Visit Dubai says that in December 2024 the FTA set up a VAT refund system for online purchases in collaboration with Planet, with refunds applied for directly through e-commerce platforms registered with the FTA. The FTA's October 2026 announcement also refers to its VAT refund system for tourists' e-commerce purchases made during their stay in the UAE.

Visit Dubai says to provide accurate travel documents and personal information at the time of purchase so that your eligibility to claim can be verified. If you are buying online during your stay, check with the platform whether it is registered before relying on a refund.

Common mistakes to avoid

Most refund problems come from steps that are easy to fix in the moment but impossible to fix at the airport. These are the ones worth watching, based on the official process described above.

• Paying first and only then asking about tax-free shopping, instead of requesting a 'Tax Free' purchase at the till.
• Spending below the minimum Visit Dubai gives for a 'Tax Free' purchase, AED250, and expecting the purchase to qualify.
• Showing a different passport or ID from the one you used to enter the UAE.
• Using or opening goods during the trip that you were planning to claim for.
• Checking in a suitcase that contains the goods before your purchases are validated.
• Leaving the claim beyond the 90-day limits that run from the purchase date.
• Expecting to use a paper form or claim over the phone, when the system is fully digital.
• Counting on a specific refund amount before checking Planet's terms.

Pre-departure checklist

Run through this list the evening before you leave, so that the refund fits into your departure rather than holding it up.

• Passport or GCC ID used to enter the UAE packed in your hand luggage.
• All printed tax invoices together, and SMS invoice links still on your phone.
• Planet app installed, verified and logged in, if you are using it.
• Goods you are claiming for unused and kept where you can show them before check-in.
• Purchase dates checked against the 90-day limits.
• Refund method decided: card, digital wallet or cash, bearing in mind the cash cap.
• Exit point confirmed, whether an airport, a land border or a sea port.
• Extra time added to your journey for validation before check-in.