Maskani Housing and Your Tax Registration

By Consaya Editorial — 2026-07-24

The FTA launched Maskani to help UAE nationals finance residential property. It's a housing initiative, not a tax loophole, but it does change what you need to file.

If you're building or buying under Maskani, you're still liable for corporate tax and VAT on any business activity. The programme itself isn't a tax exemption. What it does is provide financing and, in some cases, refunds on VAT paid during construction. The FTA refunded AED 353.5 million to roughly 4,000 nationals in the first half of 2026 for building new residences.

To claim any of that back, you have to file correctly.

Registration happens through UAEPass now. The FTA only offers Maskani services via UAEPass, so if you haven't registered there yet, start there. You'll need your Trade Registration Number (TRN) and your personal ID. The system will verify your details and flag what you're eligible for.

Once you're enrolled, the refund side is cleaner than it used to be. You submit evidence of VAT paid on building materials and labour. The FTA cross-checks your VAT returns against your claim. If your quarterly VAT filings don't match your refund application, they'll ask for proof. This is where most people slip up—sloppy record-keeping on the VAT 201 form costs you time and, sometimes, money.

Your corporate tax position matters too. If you're running a business alongside the property build, keep those accounts separate. Don't let construction costs bleed into your business expense line. The FTA's Economic Substance Regulations mean you have to demonstrate that costs belong where you claim they do.

Keep your VAT invoices. Keep your bank transfers. Keep proof of payment to contractors. Store them indexed by month and category. When the refund claim goes in, attach them digitally through EmaraTax or in person at a Tas'heel Centre.

Consaya won't tell you whether you qualify — that is the FTA's call, made through UAEPass. What it does is keep the VAT filings behind it in order, so when the paperwork lands you aren't reconstructing a quarter's books to answer it.

File on time. The deadline moves each quarter.