UAE Tax & Regulatory Insights
Tax Alert: FTA Approves New VAT Refund Categories for Emirati Homebuilders (June 2026 Update)
Great news for UAE citizens building their own private homes: The Federal Tax Authority (FTA) has officially expanded the list of construction and landscaping expenses eligible for VAT recovery.
Announced on June 9, 2026, this newly revised directive allows Emirati homeowners to reclaim the 5% VAT on a much broader range of property features. Even better, the FTA has made this change retroactive—meaning it applies to all qualifying VAT refund applications submitted on or after January 1, 2026.
UAE Tax Update: New Definitions for Connected Person Payments
In April 2026, the UAE Federal Tax Authority (FTA) issued a vital Public Clarification defining the exact boundaries of who constitutes a "director" and an "officer" under the corporate tax regime.
This update directly impacts how companies assess the deductibility and arm's-length nature of rewards, benefits, and payments made to Connected Persons under Article 36.