How Tourist VAT Refunds Work in the UAE: 87% Tax Recovery via Planet System

Step-by-step tourist VAT refund process at Dubai Airport (DXB), Abu Dhabi (AUH), and seaports: minimum spend (AED 250), digital tax-free tags, validation kiosks, and refund fees.

SmartUAE Market Benchmarks TeamRetail Bullion & Foreign Exchange Research Team

Last Updated: 2026-08-16 Reviewed: August 2026 8 min read

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The UAE Tax-Free Tourist Shopping Scheme (Planet System)

International tourists visiting Dubai and the UAE can reclaim Value Added Tax paid on eligible retail purchases made during their stay through the 100% paperless digital system operated by Planet on behalf of the Federal Tax Authority.

Eligibility Criteria

Applicant must be an overseas tourist aged 18 or older not holding a UAE residence permit.
Goods must be purchased from a merchant enrolled in the "Tax-Free" scheme with a minimum spend of AED 250.
Goods must be exported from the UAE within 90 calendar days of the purchase date.

Frequently Asked Questions

What is the minimum purchase required for a tourist VAT refund in the UAE?

The statutory minimum spend is AED 250 per transaction at participating registered retailers across the UAE.

How much of the 5% VAT do tourists actually recover?

Tourists receive 87% of the total 5% VAT paid, minus a fixed administrative fee of AED 4.80 per tax-free tag charged by Planet Payment (the official FTA tax recovery operator).

Source-Reviewed References & Authoritative Sources

Federal Tax Authority (FTA) (UAE Federal Tax Authority) ↗

Federal tax administration overseeing 5% Value Added Tax (VAT) executive regulations, tax invoices, zero-rating, and corporate tax guidelines.

SmartUAE Market Benchmarks Team

Retail Bullion & Foreign Exchange Research Team

The Market Benchmarks Team monitors public market benchmark feeds and Central Bank of the UAE (CBUAE) foreign exchange cross-rates.

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