Tax residency certificate
A tax residency certificate from the Federal Tax Authority confirms your UAE tax residence for treaty and home-country purposes.
Individuals
An individual is generally UAE tax resident if they meet one of the tests set by the law, including:
- Their usual or primary place of residence and centre of financial and personal interests is in the UAE, or
- They were physically present in the UAE for 183 days or more in a relevant 12-month period, or
- They were present for 90 days or more and meet further conditions, such as holding UAE residence or citizenship and having a permanent place of residence or employment in the UAE
Companies
UAE-incorporated companies, and companies effectively managed in the UAE, can apply. Supporting documents include the licence, audited accounts or financial statements, and evidence of management in the UAE.
Uses
Claiming double tax treaty benefits, and supporting your non-residence position in your home country.
Common questions
Does a residence visa make me tax resident?
Not by itself. Tax residence depends on the tests above; a visa is supporting evidence.
Official sources
We check our guidance against these official sources. Always confirm current fees and rules before acting.