21 October 2026
The UAE Federal Tax Authority (FTA) has launched an AI-powered, fully paperless platform for VAT refunds to tourists at Zayed International Airport in Abu Dhabi, Dubai International Airport (DXB) and Sharjah International Airport. The platform was built with Planet, the authorised operator of the VAT Refund Scheme for Tourists. Tourists register once in the Planet mobile app with a face scan, passport and bank card, scan a QR code at the airport and, if none of their purchases needs inspection, finish the refund in the app without visiting a counter. The FTA calls it the first platform of its kind in the world and says the total time to receive a refund is now one business day, down from about nine days. The launch was announced in a statement carried by the Emirates News Agency (WAM) and published on 21 October 2026.
What the FTA launched
The new platform is part of the FTA strategy to expand the use of artificial intelligence and of the Zero Government Bureaucracy Programme. The FTA describes it as fully digital and 100% paperless: verification and data entry run through an enhanced version of the Planet smart app, and identity checks use AI-powered facial recognition.
Launch events were held at Zayed International Airport and at DXB. They were attended by FTA Director General Abdulaziz Mohammed Al Mulla, Lieutenant General Mohammed Ahmed Al Marri, Director General of the General Directorate of Identity and Foreigners Affairs in Dubai, and senior officials of Abu Dhabi Airports, among others. The platform is already operational at all three airports: Abu Dhabi, Dubai and Sharjah.
How the refund now works, step by step
The FTA set out the process in three steps. The third one applies only when purchases need a physical check.
- Register in the app. The tourist downloads the Planet app, designed for tourist tax refunds in the UAE, scans their face and saves images of their passport and bank card in the app.
- Scan the QR code at the airport. On departure, the tourist scans a dynamic QR code shown on screens at the tax refund service points in the airport. The refund starts immediately in the app. AI sorts the transactions: if none of the purchases requires inspection under the law, the refund is completed directly in the app, with no in-person verification, and paid by the method the tourist selected.
- Smart gate, only if inspection is required. If some transactions must be checked, the app notifies the tourist and sends them to Planet smart gates with facial recognition. The gate identifies the person and their transactions, opens and directs the tourist to a designated self-service kiosk, without repeating passport checks.
According to the FTA, invoices and travel data are matched automatically, which reduces manual intervention and lets tourists complete the whole procedure within minutes before departure. The app picks the language automatically based on the tourist’s nationality. AI is also used to detect unusual patterns during verification, which the FTA links to protecting tax revenue.
The scheme in numbers
The FTA published updated figures for the Tourist Tax Refund Scheme, which has run since 2018.
| Indicator | Value |
|---|---|
| VAT refunded to tourists, 2018 to October 2026 | About AED 4.2 billion |
| Transactions over the same period | About 25 million |
| Time to receive the refund | One business day, previously about nine days |
| Growth in 2025 vs 2024 | Value of refunds +8%, transactions +5% |
| Stores connected to the scheme | About 16,700 |
| New outlets joined | 1,326 in 2025, 769 in January to September 2026 |
| Self-service kiosks | 98, share of transactions 22.4% |
| Tourist satisfaction | 93% in the first nine months of 2026, 92% a year earlier |
| FTA forecast, November 2026 to October 2027 | About 4 million transactions, about AED 692 million |
The kiosks stand in shopping centres, hotels and at departure points. The new airport platform builds on earlier steps: a fully digital refund system without paper receipts and, from December 2024, VAT refunds for tourists on e-commerce purchases made during their stay in the UAE, which the FTA also presented as a world first.
Refund rules that stay the same
The platform changes how the refund is processed, not who is eligible or how much is returned. The core conditions published by the government portal u.ae and by Planet:
- The refund is available to overseas tourists aged 18 and over. Planet defines an overseas tourist as a person who is not resident in any of the implementing GCC states and is not a crew member of a departing flight or ship, so UAE residents are outside the scheme.
- Goods must be bought from a retailer registered in the Tax Refund for Tourists scheme, with a minimum spend of AED 250.
- Purchases must be validated within 90 days of the tax invoice date, and the goods leave the country with the tourist.
- Planet’s current FAQ states that the tourist receives 87% of the VAT paid, minus a fee of AED 3.60 per transaction. The u.ae page still shows the earlier terms of 85% and AED 4.80 per tag.
- Refunds go to a card, a digital wallet or in cash. Planet caps cash refunds at AED 35,000, above that a card is needed.
What it means for businesses in the UAE
For retailers that serve visitors, the refund at the airport is the last step of a sale that starts in the store. Only purchases from shops connected to the scheme can be refunded, and the number of connected stores keeps growing: 1,326 joined in 2025 and 769 in the first nine months of 2026. When the scheme started, the FTA set four basic conditions for a retailer to join:
- registration with the FTA for VAT and a tax registration number (TRN);
- goods that are not excluded from the refund scheme;
- a request to participate in the scheme, submitted as set by the FTA;
- meeting the financial credit requirements of the system operator and filing VAT returns and paying tax on time.
Membership can be revoked if a retailer fails these obligations under the tax law or its contract with the operator. For a new retail business, the practical order is a licence with the right retail activity, then VAT registration once the business is liable, then the application to join the scheme. Founders and partners who visit the UAE before their residence is issued can also use the new app themselves, as long as they fit the overseas tourist definition. Questions on VAT registration and returns for a specific business should go to your accountant or tax agent.
For wider context on the scale of tourist spending, see our article on UAE tourism contributing AED 251.3 billion to the economy in 2025. Another recent FTA change is covered in our article on the e-invoicing exclusion for tax group transactions.
How Atlant Capital can help
A store that wants to sell to tourists starts with the right company and licence. Atlant Capital helps founders choose the jurisdiction and licence activities for retail and trading businesses and handles registration through our company setup in the UAE service. Our business consulting team helps plan the order of steps after the licence, from the bank account to the first contracts. How mainland and free zone companies differ on where they can trade, licensing and tax is explained in our guide mainland vs free zone company in the UAE.
Conclusion
The FTA and Planet have moved the tourist VAT refund at the airports of Abu Dhabi, Dubai and Sharjah into an AI-powered app with facial recognition. Most refunds can now be finished in the app after one QR scan, and a smart gate is used only when goods need inspection. The total time to receive the money is one business day instead of about nine. The eligibility rules, the AED 250 minimum and the 90-day window stay the same. Since 2018 the scheme has returned about AED 4.2 billion to tourists across about 25 million transactions, and about 16,700 stores are connected to it.
Source: Emirates 24/7 (WAM), Planet, u.ae.
FAQ
How do tourists get a VAT refund at UAE airports in 2026?
Tourists register in the Planet app with a face scan, passport and bank card, then scan a QR code at a tax refund service point before departure. If no purchase needs inspection, the refund is completed in the app without visiting a counter. If an inspection is required, the app sends the tourist to a smart gate with facial recognition and then to a self-service kiosk.
Which UAE airports use the new AI tax refund platform?
The Federal Tax Authority and Planet launched the platform at Zayed International Airport in Abu Dhabi, Dubai International Airport and Sharjah International Airport. The launch was announced on 21 October 2026, and the FTA says it is already operational at all three airports.
How long does a tourist VAT refund take in the UAE?
According to the FTA, as of October 2026 the total time for a tourist to receive a VAT refund is one business day, compared with about nine days before. The airport procedure itself can be completed within minutes before departure.
Who can claim a VAT refund in the UAE and how much is returned?
Overseas tourists aged 18 and over who are not resident in a GCC implementing state and are not flight or ship crew. Purchases must be at least AED 250 from a registered retailer and validated within 90 days. Planet currently refunds 87% of the VAT paid minus AED 3.60 per transaction.
