What is a UAE tax residency certificate?

It is a certificate issued by the FTA proving that a person or company is tax resident in the UAE. [3] The FTA issues 2 kinds: [1][5]

  • A certificate for a tax treaty. It names the treaty and confirms you are resident under that treaty's own rules. Another country uses it to give you the treaty's benefits, which can exempt or reduce tax on income. [6]
  • A certificate for other purposes, based on the UAE's own residence rules in Cabinet Decision No. 85 of 2022.

Where another country insists on its own residence form, the FTA can stamp that form as well, at no extra review fee. [1]

The Ministry of Finance says the UAE has concluded 137 double taxation agreements. [6] A treaty certificate is only issued for a treaty that is in effect; the FTA points applicants to the Ministry's treaty dashboard to check. [1]

A residence visa and a tax residency certificate are separate things. The visa gives you the right to live here; the certificate proves tax residence. Being tax resident is also separate from being a "Resident Person" for UAE corporate tax, which for an individual turns on running a business. [2][7] UAE residency, visas and banking →

Is a TRC compulsory?

No. The law says a UAE tax resident may apply for a certificate; it does not make holding one a requirement. [3] You apply when someone asks you to prove UAE tax residence, most often a foreign tax authority before it applies a tax treaty. The other country decides what it accepts. It may want its own form stamped, and for a treaty certificate it may require you to be registered for UAE corporate tax. [1][2]

How many days do you need to live in Dubai to be a tax resident?

The tests are federal, so they apply in Dubai and every other emirate. You are UAE tax resident if you meet any one of these over the relevant 12 consecutive months: [3][4]

Test What you need Source
183 days Physically present in the UAE for 183 days or more [3]
90 days Present for 90 days or more, and a UAE or GCC national or holder of a valid UAE residence permit, and either a permanent place of residence in the UAE or a job or business here [3]
Usual home and centre of interests Your usual or primary place of residence and the centre of your financial and personal interests are both in the UAE. No day count applies [3][4]

The rules came into force on 1 March 2023. [3][4]

How the days are counted

  • Any part of a day in the UAE, however brief, counts as a full day, so the days you arrive and leave count. [2][4]
  • The days do not need to be in a row. [4]
  • A "day" is a calendar day and a "month" a calendar month. [4]
  • The FTA may leave out days you were kept in the UAE by exceptional circumstances: an event beyond your control, arising while you were already here, that you could not have foreseen and that stopped you leaving as planned. Its examples are a sudden or critical illness, a natural disaster and closed borders. Staying on by choice, for example for a planned medical procedure, still counts. [2][4]

What is the 90-day rule for tax residency in the UAE?

It lets someone with a real base here qualify with fewer than 183 days. You need 90 days or more in the 12-month period, plus both of these: [2][3]

  • The right to live here: UAE or GCC nationality, or a valid UAE residence permit. A tourist or visit visa does not count. [3]
  • A home, a job or a business here. A permanent place of residence is a furnished home kept continuously available to you. You need not own it. It can be rented, and in the FTA's own example a flat that a relative lets you use rent-free counts. Hotel stays booked trip by trip do not. [2][4] A job means a contract with a UAE employer, or a continuing relationship where all or substantially all your pay for work done here comes from one party. A voluntary role with no contract does not count. [4]

The usual home and centre of interests test

Your usual home is the country where you live as part of your settled routine and spend most of your time. The centre of your interests is where your personal and economic ties are closest: your work, family, social life, business and the place your property is managed from. Both must be in the UAE. Having interests abroad does not rule you out, but the UAE must be where they matter most. [2][4]

Who is a tax resident of the UAE as a company?

A company is UAE tax resident if it is incorporated, formed or recognised under UAE law, including in a free zone. A branch that a foreign company registers here is not. [2][3] A company incorporated abroad but effectively managed and controlled in the UAE is also UAE tax resident, because it is resident for corporate tax. [2]

The legal forms that count include UAE companies, foundations set up in the DIFC, ADGM and RAK ICC, and trusts formed under Federal Decree-Law No. 31 of 2023 on Trusts. [2][8]

For a certificate, the FTA adds these conditions: [1]

  • The company must have been incorporated or established for at least 12 months.
  • Branches of foreign companies, and offshore companies, are not eligible. The FTA says they are not considered established in the UAE.
  • A corporate tax group is not itself tax resident. Each member applies on its own.
  • The FTA may ask for proof that the company is effectively managed and controlled in the UAE.

How to set up a regional headquarters in Dubai →

What documents do I need for a tax residency certificate?

The FTA lists these for a certificate under UAE rules. Its guide adds the examples in brackets. [1][2]

Applicant Documents
Individual, 183 days or more Emirates ID, or passport with an official entry and exit report from the Federal Authority of Identity and Citizenship or a local government authority [1]
Individual, 90 to 182 days Emirates ID and passport with the entry and exit report, plus proof of UAE employment or business (salary certificate, evidence of a business here) or of a permanent place of residence (certified tenancy contract, a signed statement from the landlord or owner, or title deed with a utility bill in your name)
Individual, usual home and centre of interests Emirates ID and passport with the entry and exit report; proof of your main home here; proof of your financial and personal interests (a written statement with supporting papers); proof of income, if relevant (for example local bank statements)
Company Valid licence and lease agreement; certificate of incorporation; memorandum of association; corporate tax registration number, if it has one; the authorised signatory's Emirates ID and passport with proof of authority; proof of effective management and control in the UAE, where relevant

For a treaty certificate, an individual provides Emirates ID or passport with the entry and exit report, plus proof of UAE income or salary if relevant, and anything the treaty itself requires. The passport is always required for an individual's treaty certificate. Where the treaty relies on UAE residence rules, you must also meet the tests above. [1]

How do I apply for a UAE tax residency certificate on EmaraTax?

The FTA estimates about 10 minutes to submit once your documents are ready. [1]

  1. Log in to EmaraTax, or create an account.
  2. Choose "Other services", then "Tax Residency Certificate".
  3. Select your corporate tax registration number if you have one, or "No Tax Registration Number". A number lowers the fee and fills in your details.
  4. Choose the type of certificate: for a treaty (then select the country) or for other purposes.
  5. Choose the period, fill in the form and upload your documents. Ask here for printed copies, or for the FTA to stamp another country's form.
  6. Pay the fees in full and submit.
  7. Download the certificate once approved. It is also emailed to you. [1]

How much does a tax residency certificate cost in the UAE?

Fees are set under Cabinet Decision No. 65 of 2020, as amended. You pay them in full before you can submit, and they are not refunded if the application is refused. [1]

Fee AED Source
Submission, every application 50 [1]
Review: anyone registered for UAE corporate tax 500 [1]
Review: individual not registered for corporate tax 1,000 [1]
Review: company not registered for corporate tax 1,750 [1]
Each printed copy 250 [1]

An individual comes within corporate tax only when business turnover passes AED 1 million in a calendar year, so an employee or investor with no UAE business usually pays the AED 1,000 rate. [1][7] Stamping another country's form is included in the review fee; courier costs are yours. [1][2]

How long does it take to get a tax residency certificate?

  • Electronic certificate: 10 business days from the date the FTA receives a complete application. [1]
  • Printed copy: 5 business days from payment of the copy fee, delivered only to a UAE address. [1]
  • Another country's form: 10 business days from receipt of the completed form. If the form or the fee is not received within 30 business days, that part of the request is not processed. [1]

If the FTA asks for more information, you have 30 business days to reply, so a missing document adds time. [2]

How long is a tax residency certificate valid for?

A certificate covers one period: a tax period, or any other 12-month period you choose. A tax period can only be the current one or an earlier one. The FTA will not certify a future period, or a period longer than 12 months. [1] For an individual, the tax period is the calendar year. [2]

Applicant Earliest application for the current period Source
Individual As soon as you meet a residence test [1]
Company 3 months into the period [1]

So each new period needs a new application. The FTA can withdraw a certificate if it learns of incorrect information or a change in the facts. [2] A foreign authority can check a certificate through the FTA's verification page or the barcode on it. [1]

Does a UAE certificate end tax residence in another country?

No. You can meet the UAE tests and another country's residence rules for the same period. Where a treaty applies, its tie-breaker rules decide which country the treaty treats you as resident in, usually in this order: [2]

  1. where you have a permanent home
  2. where your personal and economic ties are closest
  3. where you habitually live
  4. your nationality
  5. agreement between the 2 tax authorities

The FTA notes that the outcome depends heavily on the facts of each case. [2] Whether you have stopped being resident in the country you are leaving is decided under that country's own rules, so ask an adviser there. The UK Statutory Residence Test → Your Indian tax status after moving → Is Dubai tax-free? →

How Marlborough Gulf helps

What we do:

  • We check which residence test you meet from your entry and exit record, home and work, and assemble the evidence before you apply.
  • For companies, we assemble the licence, constitutional papers and the statement of effective management and control the FTA may ask for.
  • We fit the certificate into the wider plan: your visa, the company or structure, and the rules of the country you are leaving.

What others do:

  • The FTA decides every application.
  • A registered tax agent represents you before the FTA where you need representation.
  • A tax adviser in your home country advises on your residence and tax there.

Tax consultancy → UAE residency, visas and banking →

Request a consultation

Common questions

Does the UAE issue a tax residency certificate?

Yes. The Federal Tax Authority issues them through EmaraTax, to individuals and companies that are UAE tax resident. [1][3]

How many days do you need to live in Dubai to be a tax resident?

183 days in a 12-month period is enough on its own. With a UAE residence permit and a home, job or business here, 90 days is enough. Any part of a day counts. [3][4]

Is a TRC compulsory?

No. The law lets a UAE tax resident apply, but does not require it. You need one when another country asks for proof of UAE tax residence. [3]

How much does a UAE tax residency certificate cost?

AED 50 to submit, plus a review fee of AED 1,000 for an individual not registered for corporate tax. The review fee is AED 500 for anyone registered and AED 1,750 for an unregistered company, and each printed copy is AED 250. Fees are paid upfront and not refunded. [1]

How long does it take to get a tax residency certificate?

10 business days from the date the FTA receives a complete application. A printed copy takes 5 business days from payment of its fee and is delivered only to a UAE address. [1]

Can a new company or a branch get a UAE tax residency certificate?

A company must have been established for at least 12 months. Branches of foreign companies and offshore companies are not eligible. [1]

This guide is general information, not tax or legal advice for your circumstances. Rules change; each source below shows the date it was read.

Sources

  1. Federal Tax Authority, Issuance of a Tax Residency & Commercial Activity Certificate (service page), page updated 22 Oct 2026. Read 29 Oct 2026. https://tax.gov.ae/en/services/issuance.of.tax.certificates.aspx
  2. Federal Tax Authority, Tax Resident and Tax Residency Certificate, Tax Procedures Guide TPGTR1, October 2024. Read 29 Oct 2026. https://tax.gov.ae/Datafolder/Files/Guides/VAT/VAT%20Guides/Tax-Resident-and-TRC--18-10-2024.pdf
  3. Cabinet Decision No. 85 of 2022 on Determination of Tax Residency, Articles 1, 3, 4, 5 and 9 (FTA's unofficial English translation). Read 29 Oct 2026. https://tax.gov.ae/Datafolder/Files/Legislation/Corporate%20Tax/Cabinet%20Decision%2085%20of%202022%20-%20For%20publishing.pdf
  4. Ministerial Decision No. 27 of 2023 on Implementation of Certain Provisions of Cabinet Decision No. 85 of 2022, Articles 2 to 6 and 8, Ministry of Finance, 22 Feb 2023. Read 29 Oct 2026. https://mof.gov.ae/wp-content/uploads/2023/03/Ministerial-Decision-27-of-2023-of-Tax-Residency.pdf
  5. Ministerial Decision No. 247 of 2023 on the Issuance of Tax Residency Certificate for the Purposes of International Agreements, Ministry of Finance, 16 Oct 2023. Read 29 Oct 2026. https://mof.gov.ae/wp-content/uploads/2023/10/Ministerial-Decision-No247-of-2023-on-the-Issuance-of-Tax-Residency-Certificate-for-the-Purposes-of-International-Agreements.pdf
  6. UAE Ministry of Finance, Double Taxation Agreements (DTAs), page updated 29 Oct 2026. Read 29 Oct 2026. https://mof.gov.ae/en/public-finance/international-relations/double-taxation-agreements-dtas/
  7. Federal Tax Authority, Corporate tax: basis of taxation for natural persons. Read 29 Oct 2026. https://tax.gov.ae/en/taxes/corporate.tax/corporate.tax.topics/basis.of.taxation.natural.person.aspx
  8. UAE Legislation portal, Federal Decree by Law No. (31) of 2023 Concerning Trust, issued 25 Sep 2023, in force 30 Sep 2023, status active. Read 29 Oct 2026. https://uaelegislation.gov.ae/en/legislations/2120