International Tourist Taxes and Restrictions for 2026: A UAE Guide
Edit Content
A&A Associate Logo
tourism taxes

International Tourist Taxes and Restrictions for 2026: A UAE Guide

Table of Contents

Travel rules are changing around the world, and many countries are introducing new fees for visitors. If you’re planning a trip next year, understanding international tourist taxes in 2026 will help you budget better. 

This guide explains the main charges tourists can expect when visiting the Emirates, from hotel fees to VAT refunds, so you can plan your trip with confidence.

What are the UAE Tourist Tax Regulations for 2026?

The UAE’s tourist tax is just a collection of fees imposed on incoming tourists to sustain the quality of service provided and support the country’s tourism sector. The tax varies across emirates:

Dubai Tourist Tax

Dubai imposes the “Tourism Dirham Fee”, which is a fixed charge imposed on hotels and Airbnbs per room, per night. This is collected additionally to service fees and VAT in UAE, and appears as a separate charge on your invoice when you check out. 

Type of accomodationCharge 
Budget hotels & hotel apartments AED 7 
3-star hotelsAED 10
4-star hotelsAED 15
5-star hotels AED 20

Abu Dhabi Tourist Tax

Unlike Dubai, Abu Dhabi follows a percentage-based model. Guests are charged a 4% tourism fee on the accommodation bill. This rate now applies uniformly across all categories of accommodation. The tourism fee is non-refundable and forms part of the mandatory hotel charges in the emirate.

Additional Costs Tourists Should Expect in 2026

When you plan a trip to the UAE, it helps to understand the extra expenses that may be added to your travel budget. These are the charges you might encounter: 

  • You will pay VAT on most goods and services during your visit.
  • You may pay municipal fees that vary by emirate and appear on restaurant or hotel bills.
  • You may see service charges added by hotels, restaurants, and tourism facilities.
  • You may be able to claim VAT refunds on eligible purchases when you depart, depending on the rules that apply at the time.


If you’re visiting the UAE to scope out its business environment, you can check out our UAE tax guide or consult one of our tax experts to understand the country’s regulations.

Get Certified Expert Help with Your Books

Precise, compliant accounting for businesses

How Tourists Can Get a VAT Refund in the UAE

Who is Eligible?

  • Non-resident tourists who are at least 18 years old.
  • Crew members on an aircraft or ship.
  • You must make a minimum purchase of AED 250 from a participating store.
  • You must keep the goods unopened and take them with you when you leave.
  • Goods must be purchased from a retailer who is participating in “Tax Refund for Tourists Scheme”.

What Doesn’t Qualify

  • You cannot claim a refund for services.
  • You cannot claim a refund for goods that have been used or consumed.
  • You cannot claim a refund for goods that are not travelling with you.
  • You cannot claim a refund for motor vehicles, boats, or aircrafts.

How Much You Can Receive

The Federal Tax Authority applies two fees on VAT refunds:

  • You will be charged an administrative fee of 13% of the refund amount.
  • You will be charged a fixed fee of AED 4.80 per refund claim.

How to Claim Your Refund

  1. Digital invoice: You will receive your invoice by email from the retailer after you present your passport.

     

  2. Photo verification: The retailer will upload an image of your invoice for approval. If verification fails, you must resolve it before leaving the country.

     

  3. Tax-free tag: The retailer will attach a tax free sticker to your invoice and link it to your passport.


If a store is not registered with Planet, your purchases will not qualify for a refund.

Where You Can Claim Your VAT Refund

You can claim your refund at validation desks or self service kiosks located throughout the UAE.

  • Airports: Dubai Airport, Al Maktoum Airport, Zayed International Airport, Al Ain Airport, Sharjah Airport, Al Fujairah Airport, Ras Al Khaimah Airport

     

  • Land ports: Al Hili Al Ain, Hatta, Al Ghuwaifat, Khatmat Malaha, Al Madeef Al Ain

     

  • Sea ports: Fujairah Port, Port Khalid, Port Rashid, Port Zayed

     

To claim your VAT refund, bring your tax invoice with the refund tag or digital version, present your original passport, show your departure ticket, and keep your purchased goods in their original packaging. 

Cash refunds are given instantly at cash collection points. Card refunds can take up to nine days to appear, and refunds for online purchases are usually processed after you leave the UAE.

International Travel Restrictions for 2026

If you’re planning a trip for next year, you might have noticed that many countries are adding new rules, fees, and tourism restrictions in 2026 for international visitors. These updates are not full travel bans, they are just extra steps designed to control overcrowding and protect local communities.

 

  • In Thailand, you will pay a 300 baht entry fee from February 2026. This amount supports tourist insurance, infrastructure improvements, and emergency services.

 

  • In Japan, you will see new taxes in popular places such as Kyoto and Mount Fuji. Kyoto will add a hotel tax that ranges from 200 yen for budget stays to 10,000 yen for luxury hotels. Mount Fuji will require a 4,000 yen entry fee and a daily cap on climbers.

 

  • In Norway, municipalities can charge up to 3 percent on overnight stays and cruise visits.

 

  • Greece, Italy, and Spain are also adding cruises and accommodation fees. 

About A&A Associate

A&A Associate is one of the leading tax advisory and auditing firm in Dubai. We provide end-to-end support for entrepreneurs starting a company in the country. We’ve helped over 25,000 companies launch across free zones, offshore, and the mainland. 

Get Certified Expert Help with Your Books

Precise, compliant accounting for businesses

Frequently Asked Questions

Is the UAE still a good place for tourists?

Yes, the UAE is still one of the most popular destinations for tourists due to its low crime rates, well-connected cities, and cultural landmarks.

Is tourism tax refundable in Dubai?

The Tourism Dirham Fee in Dubai is non-refundable. It is a mandatory government charge collected by hotels and holiday homes to support the tourism sector. You can, however, claim a refund on the 5% VAT paid on eligible retail purchases.

Is the UAE 100% tax-free?

The UAE is not 100% tax-free. While there is no personal income tax, there is a 5% VAT and a 9% corporate tax for eligible businesses. There are also certain fees collected from tourists, mainly on their accommodation.

How can I check my travel restrictions in UAE?

You should check the official websites of the UAE government or the relevant Emirati airline (like Emirates or Etihad). Make sure to always confirm the rules with your airline or embassy before flying.

Share
Let's Talk
Free Consultation
Chandu Ravuri
Chandu Ravuri is an Associate Chartered Accountant specialising in UAE Taxation, Transfer Pricing, and Tax-efficient business structuring. With strong experience gained at leading advisory firms including A&A Associate, MNV Associates, Kreston Menon, and Ernst & Young (EY), Chandu brings a balanced combination of technical knowledge, regulatory understanding, and practical advisory skills.

Related Blogs

Get Free Consultation