Living in the UAE is not the same as being tax resident in the UAE. Someone may hold a UAE residence visa and not be a UAE tax resident, or the other way round. Banks, other countries and tax treaties usually look at tax residency, and the official document for it in the UAE is the "Tax Residency Certificate". This article is based on the Federal Tax Authority's "issuance of tax certificates" service page and an announcement of the UAE Ministry of Finance, checked on 24 October 2026.
Legal basis
The residency tests are set in "Cabinet Decision No. 85 of 2022". The UAE Ministry of Finance announced that it applies from 1 March 2023. "Ministerial Decision No. 27 of 2023" sets out how it is applied. The fees are based on "Cabinet Decision No. 65 of 2020", and certificates for international agreements on "Ministerial Decision No. 247 of 2023".
Tests for individuals
The Federal Tax Authority sets out three routes, each with its own documents:
| Route | Main documents |
|---|---|
| Present for 183 days or more | Emirates ID, or a passport with an entry and exit report |
| Present for 90 to 182 days | Emirates ID and passport with an official entry and exit report, plus proof of employment, business or a permanent place of residence in the UAE |
| Usual place of residence and centre of financial and personal interests | Emirates ID and passport with an entry and exit report, proof of financial and personal interests, proof of the usual place of residence and, where relevant, proof of the source of income |
The Ministry of Finance has clarified three important points:
- all days, or parts of a day, on which the person is physically present in the UAE count toward the 183-day or 90-day threshold;
- the "usual place of residence" is where the person normally or habitually lives;
- the "centre of financial and personal interests" is where the person's work, personal and economic ties are strongest.
The exact conditions of the 90-day route are in the text of the Cabinet Decision; check your situation against it before you apply.
Companies
A company applying for a certificate must have been incorporated or established for at least 12 months. The Federal Tax Authority says branches of foreign companies and offshore companies are not eligible. A corporate tax "tax group" is not a UAE tax resident either.
A company's documents for domestic purposes:
- a valid trade licence and the lease of its premises;
- certificate of incorporation and memorandum of association;
- the corporate tax registration number, if it has one;
- Emirates ID and passport of the authorised signatory, with proof of their authority;
- where relevant, proof of the company's effective management and control in the UAE.
Types of certificate
| Certificate | Use |
|---|---|
| Tax residency certificate for a double taxation agreement | Using the benefits of a treaty the UAE has with another country |
| Tax residency certificate for domestic purposes | Proving UAE tax residency for other uses |
| Stamped international form | Another country's tax residency form, stamped by the Federal Tax Authority |
| Commercial activities certificate | For holders of a VAT registration number |
Fees
| Item | Fee |
|---|---|
| Application submission fee | AED 50, not refunded if the application is rejected |
| Certificate for registrants with a corporate tax registration number | AED 500 |
| Certificate for an individual without a corporate tax registration number | AED 1,000 |
| Certificate for a legal person without a corporate tax registration number | AED 1,750 |
| Hard copy | AED 250 per copy |
| Commercial activities certificate | AED 500 |
All fees must be paid in full before the application is submitted.
Timing and period covered
- Electronic certificate: 10 business days from receipt of a complete application.
- Hard copy: 5 business days after the fee is paid.
- International form: 10 business days; if the form or the fee does not arrive within 30 business days, the request is not processed.
- A certificate covers a tax period or any other 12-month period the applicant chooses, but it cannot cover a future period or exceed 12 months.
Two examples
These examples are hypothetical.
**Example 1: a trader with UAE residence.** A person holds a UAE residence visa and Emirates ID, runs a company in Dubai and was in the UAE for 120 days in the past 12 months. They fall under the 90 to 182-day route and, besides the entry and exit report, must provide proof of their business or permanent place of residence.
| Item | Fee |
|---|---|
| Application submission | AED 50 |
| Certificate, without a corporate tax registration number | AED 1,000 |
| One hard copy, optional | AED 250 |
| Total | AED 1,300 |
**Example 2: a mainland company.** A company registered three years ago and registered for corporate tax wants an electronic certificate: AED 50 submission fee and AED 500 for the certificate, AED 550 in total.
Practical points
- Get the official entry and exit report before applying; the number of days is counted from it.
- A certificate covers a past period, not the future; you must apply again for each year.
- If you need the certificate to use a tax treaty with another country, choose the "double taxation agreement" type; the Federal Tax Authority issues the two types separately and their documents differ slightly.
- Holding a UAE certificate does not by itself end your tax residency in another country; each country has its own rules.
- Banks ask for your tax residency on CRS forms; your answer must match the facts and your documents.
Royal Golden does not give tax advice. This article is general information and not tax or legal advice.
Sources
- UAE Federal Tax Authority, issuance of tax certificates for tax residency — https://tax.gov.ae/en/services/issuance.of.tax.certificates.aspx (checked on 24 October 2026)
- UAE Ministry of Finance, announcement on Cabinet Decision No. 85 of 2022 (1 March 2023) — https://mof.gov.ae/en/news/following-cabinet-decision-85-of-2022/ (checked on 24 October 2026)
- UAE Federal Tax Authority, text of Cabinet Decision No. 85 of 2022 (unofficial translation) — https://tax.gov.ae/Datafolder/Files/Legislation/Corporate%20Tax/Cabinet%20Decision%2085%20of%202022%20-%20For%20publishing.pdf (via the search index; checked on 24 October 2026)