VAT on Gold in the UAE: Jewellery, Bars and the Tourist Refund

VAT on gold in the UAE depends on what you buy and who you are. A private buyer pays 5% VAT on gold jewellery.¹² Gold of 99% purity or more, in a form traded on global bullion markets, is zero-rated.³ A visitor who takes jewellery out of the country can get back 85% of the VAT, less AED 4.80 per tax-free tag.⁴ Between VAT-registered businesses, such as gold and diamond traders, a reverse charge applies instead.⁶ This guide takes each case in turn, from the official texts.

5%

VAT on gold jewellery

0%

on investment gold of 99% purity or more

85%

of the VAT returned to a tourist, before the tag fee

250 AED

minimum spend for a tax-free purchase

VAT rates on gold at a glance

The UAE introduced VAT on 1 January 2018, at a rate of 5%.¹ For gold the government's sector table gives three lines:²

What you buy	VAT	Condition
Investment gold, silver or platinum	0%	99% purity or more, and in a form tradeable in global bullion markets.3
Investment metal below 99% purity	5%	Fails the purity condition.2
Jewellery	5%	Standard rate.2

VAT on gold jewellery

Jewellery is taxed at the standard 5%.² In a Dubai shop, gold jewellery is sold by weight and each store adds its own labour charge, which depends on the intricacy of the design; Visit Dubai notes the 5% VAT on purchases alongside this.⁸ The day's gold rate for each karat is on our gold rate page, and our guide to making charges in Dubai covers the labour part.

VAT is charged on the whole price of the piece, making charge included: the government describes VAT as a 5 per cent increase in the cost of taxable goods.¹ So check that the 5% on your invoice is worked out on the gold value plus the making charge, as one total.

Purity alone does not make jewellery zero-rated. The zero rate also needs a form tradeable in global bullion markets, and the government's table lists jewellery at 5% with no purity condition.²³

What to ask for at the counter

• An itemised invoice. Visit Dubai advises asking for one, and DJG asks shoppers to insist on full invoice transparency with the jeweller's stamp.⁸⁹ Check that the VAT line is shown.
• The digital authentication certificate. Dubai gold dealers are obliged to provide it on request, Visit Dubai says. It states the karat, the weight of gold, the weight of stones and the labour cost.⁸
• Your ID, if asked. Under anti-money laundering rules a shop may ask for an Emirates ID or a passport copy.⁹ A visitor also needs a passport for a tax-free purchase.⁴

Gold bars and coins: when gold is VAT-free

Article 36 of the VAT Executive Regulation zero-rates the supply or import of "investment precious metals". The term covers gold, silver and platinum that meet two standards together:³

1. the metal is of a purity of 99 percent or more;
2. the metal is in a form tradeable in global bullion markets.

We checked this wording in the FTA's version of the regulation consolidated up to Cabinet Decision No. 149 of 2026, in force from 1 October 2026. Article 36 has not changed.³

A bar or coin that meets both carries 0% VAT. One that fails either, such as a 22K coin (fineness .9166), is taxed at 5%.²¹⁰ The regulation does not list products by name, so ask the seller whether the invoice shows VAT, and why. Bullion dealers in the UAE sell bars and coins; our guide to gold bars and coins in Dubai explains sizes and purity marks, and the gold bar price page shows today's value by weight.

Private buyer or gold trader: who pays the VAT

On 10 January 2025 the Ministry of Finance announced Cabinet Decision No. 127 of 2024, which extends the reverse charge to precious metals and stones traded between VAT-registered businesses. It repealed Cabinet Decision No. 25 of 2018, which applied only to gold and diamonds among registered dealers.⁷ The official English text on the UAE legislation portal calls it Cabinet Resolution No. 127 of 2024, and says it enters into force 60 days after its publication in the Official Gazette.⁶

Who buys	What happens to VAT
A private buyer, resident or visitor	Pays the shop 5% on jewellery; 0% on investment gold that meets Article 36.23
A visitor leaving the UAE with the goods	Pays 5%, then claims part of it back under the tourist scheme.4
A VAT-registered business buying to resell, or to produce or manufacture goods	The supplier does not charge the VAT; the registered buyer calculates it and carries the tax obligations.6

The reverse charge between registered businesses

Cabinet Resolution No. 127 of 2024 covers precious metals (gold, silver, palladium and platinum), precious stones (natural and synthetic diamonds, pearls, rubies, sapphires and emeralds) and jewellery made of them, provided the precious metal or stone is worth more than the other components.⁶ The conditions:

• Before the supply, the buyer gives the supplier a written statement that the goods are for resale or production, and a written statement that it is registered with the Federal Tax Authority.⁶
• The supplier keeps those statements and verifies the buyer's registration by the methods the Authority approves.⁶
• If the buyer does not give the statements, the reverse charge does not apply to it.⁶
• It does not apply where the supply is zero-rated under Clause 1 of Article 45 of the VAT Decree-Law.⁶

Was VAT on gold removed?

Not for shoppers. The Ministry of Finance says suppliers of precious metals and stones no longer charge VAT on business-to-business sales; the buyer accounts for it instead, provided both are registered for VAT in the UAE.⁷ A private buyer still pays 5% on jewellery, and the government's sector table still lists jewellery at 5%.²

Gold VAT refund in Dubai for tourists

Visitors can reclaim VAT on goods they take out of the country, through a digital system run for the Federal Tax Authority by Planet.⁴⁵ Who qualifies:

• An overseas tourist aged 18 or over, not resident in any of the Implementing States and not a crew member leaving on the flight. A UAE resident does not qualify.⁵³
• A purchase of at least AED 250 from a retailer registered in the scheme.⁴
• Goods that leave the UAE with you, within 90 days of the purchase date.⁴⁵

1. Ask for tax free at the till. The shop scans your passport or GCC national ID and attaches a tax-free tag to the invoice, or issues a digital one.⁵
2. Validate before you check in. Take the goods and the tagged invoice to a validation point before you check in your luggage, as the goods may be inspected.⁵ Validation points are at airports, seaports and land borders.⁵
3. Choose how to be paid. Card, cash in dirhams or another listed method. A cash refund is capped at AED 35,000 per tourist; above that you need a credit or debit card.⁴⁵

How much comes back

You receive 85% of the VAT paid, after a fee of AED 4.80 per tax-free tag.⁴ In plain numbers: for every AED 100 of VAT on your invoices you get AED 85 back, minus AED 4.80 for each tag. Since VAT is 5% of the price, the refund is 4.25% of the price before the tag fee (5 × 0.85), and the VAT you keep paying is 0.75% of the price plus the fee.

To compare what a piece costs before and after the refund, see is gold cheaper in Dubai, or price it with the gold price calculator.