UAE tax residency certificate for individuals

When you move to Dubai, your home country may ask you to prove where you are now resident. The UAE tax residency certificate, issued by the Federal Tax Authority, is the main document for that, and it is required to claim the benefit of most of the UAE's tax treaties.

Who is a UAE tax resident

Under the UAE rules, an individual is treated as a UAE tax resident if they meet any of these tests:

• their usual or primary place of residence and the centre of their financial and personal interests is in the UAE, or
• they were physically present in the UAE for 183 days or more in a consecutive 12-month period, or
• they were present for 90 days or more in a 12-month period and either hold UAE or GCC nationality or a valid UAE residence permit, and also have a permanent place of residence in the UAE or work or run a business in the UAE.

How to apply

Applications are made online through the Federal Tax Authority. You typically need your passport, residence visa and Emirates ID, a tenancy contract or title deed, proof of income or employment, and an entry and exit report showing your days in the UAE. Fees are payable on application.

Tips

• Apply once you clearly meet a test, and keep the certificate for every year your home country may question.
• The certificate is evidence, not a guarantee. Your home country will still look at your ties there, so read the guide for your country.
• Companies can also obtain tax residency certificates, which helps with withholding taxes on payments from treaty countries.

Sources

• Federal Tax Authority
• UAE Ministry of Finance

This page gives general information as at the date shown and is not advice for your specific situation. Rules in other countries are summarised for orientation; your home-country position should be confirmed before you act.