UAE Tax Authority Rules · Updated 2025
Dubai Gold VAT — Complete Guide
How 5% VAT applies to gold jewellery, what's exempt, and how tourists get their refund at the airport.
VAT Rules at a Glance
5% VAT
Applies to:
- 22K, 21K, 18K gold jewellery
- Mixed karat pieces
- Antique / designer jewellery
- Silver jewellery
Tourists can reclaim at UAE airports
0% VAT (Zero-Rated)
Applies to:
- 24K gold bars (999+ purity)
- Gold coins (Maple Leaf, Britannia)
- 24K gold wafers
- UAE Gold Dinar coins
No VAT payable — no refund needed
22K Jewellery Price with VAT — May 24, 2026
| Weight | Gold Value (AED) | +12% Making | +5% VAT | Total (AED) | VAT Amount |
|---|---|---|---|---|---|
| 5g | 2487 | 2785 | 139 | 2924 | Refundable for tourists |
| 10g | 4973 | 5570 | 278 | 5848 | Refundable for tourists |
| 15g | 7460 | 8355 | 418 | 8773 | Refundable for tourists |
| 20g | 9946 | 11140 | 557 | 11697 | Refundable for tourists |
| 25g | 12433 | 13925 | 696 | 14621 | Refundable for tourists |
| 50g | 24866 | 27850 | 1392 | 29242 | Refundable for tourists |
Based on 22K: AED 497.32/g · 12% making charge used as example · May 24, 2026
How to Claim VAT Refund at Dubai Airport
- 1Shop at a Planet-registered retailerMost Gold Souk shops and mall jewellery stores are registered. Look for the "Tax Free Shopping" Planet sticker on the door. If unsure, ask the shop if they participate in the tourist VAT refund scheme.
- 2Request a Tax Free form at the shopAsk for a "Tax Free" receipt before you leave. The shop will issue a Planet VAT refund form linked to your passport. Keep this form and your original receipt.
- 3Get goods validated at Customs before check-inAt Dubai International Airport (DXB), proceed to the Customs validation desk before check-in (usually in the departure area). Show your purchased goods, passport, and Tax Free form. The agent will stamp your form.
- 4Collect refund at the Planet kioskAfter security clearance, go to the Planet refund kiosk (available at DXB Terminals 1, 2, and 3). Choose cash (AED or foreign currency) or credit card refund. Cash refunds under AED 10,000 are instant.
FAQs — Dubai Gold VAT
What is the VAT rate on gold in Dubai?
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Gold jewellery in Dubai is subject to 5% VAT (Value Added Tax). However, investment precious metals — defined as 24K gold with 99% or higher purity — are VAT zero-rated (0%). This means 24K investment bars, gold coins (Maple Leaf, Britannia, UAE Gold Dinar), and gold wafers are completely VAT-free in the UAE.
Is investment gold VAT-free in Dubai?
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Yes. Under UAE Federal Tax Authority regulations, "investment precious metals" are zero-rated for VAT. Gold qualifies if it has 99% or higher purity (24K / 999 fineness) and is in a form commonly traded on bullion markets (bars, coins, wafers). 22K, 21K, and 18K gold jewellery does NOT qualify and is subject to 5% VAT.
Can tourists claim VAT refund on gold purchased in Dubai?
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Yes. Tourists (non-UAE residents) can claim a refund of the 5% VAT paid on gold jewellery under the UAE Tax Refund for Tourists Scheme. You must: (1) spend at least AED 250 at a registered retailer, (2) request a VAT refund receipt at the shop, (3) claim your refund at UAE airport kiosks (operated by Planet) when departing. The refund is approximately 4.85% of the purchase price (5% minus a small processing fee).
How do I calculate the total price of gold jewellery with VAT in Dubai?
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Total price = (Gold weight × DGJG rate/gram) + Making charges + 5% VAT on (gold value + making charges). Example: 22K necklace, 15g. Gold value: AED 295/g × 15g = AED 4,425. Making charge 12%: AED 531. Sub-total: AED 4,956. VAT 5%: AED 247.80. Total: AED 5,203.80.
Is there VAT on gold coins in Dubai?
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24K gold coins (999 purity) like the Canadian Maple Leaf, British Britannia, and UAE Gold Dinar are VAT zero-rated as investment precious metals. Numismatic or collectible coins with significant artistic or historic value may be treated differently — always confirm with the seller before purchase.
What is the minimum spend for a VAT refund at Dubai airport?
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The minimum spend is AED 250 in a single tax invoice from a Planet VAT-registered retailer. You can combine multiple purchases from the same shop. The refund must be claimed within 90 days of purchase. Approved claims are refunded via cash (at airport) or credit card (if over AED 10,000).