The Federal Tax Authority has issued an update in June 2026 to the VAT Guide for UAE Nationals building new residences. The same primarily focuses on revising Appendix 1 to align with FTA Decision No. 5 of 2026 (effective 1 January 2026). The revision expands and clarifies the list of eligible expenses, particularly by expressly including certain ancillary, lifestyle, and integrated features, while retaining the existing eligibility principles and exclusions.
We have summarized the overall changes before and after June 2026 for better clarity.