Our practical view

What the development means

  • Eligibility remains tied to the new-residence refund framework and supporting evidence.
  • Invoice description, tax invoice validity, payment proof and the connection to the residence remain central.
  • Applicants should distinguish qualifying residential construction costs from personal, commercial or unsupported expenditure.

Recommended actions

What UAE businesses should do now

  • Preserve original tax invoices and proof of payment by supplier.
  • Maintain a cost ledger mapped to the construction contract and property.
  • Review newly eligible expense categories before filing or finalising an application.
  • Resolve supplier TRN or invoice deficiencies early.
Read the complete official publication

Always refer to the full source text and its effective-date and transitional provisions.

FTA announcement and official guidance

This article provides general information and does not constitute tax advice. Eligibility and treatment should be assessed against the enacted legislation and the facts of each case.