Certificate of tax residency
The status of a UAE tax resident provides a number of tax advantages, the key one being the complete absence of personal income taxation.
Residency status also allows an individual to benefit from concessions in international taxation: the tax treaties concluded by the UAE with other countries significantly reduce financial costs when conducting cross-border operations.
Who can become a tax resident?
Any person who has been in the UAE for more than 183 days a year, or for more than 90 days, subject to additional conditions, can become a tax resident.
There are also exceptional cases when such a status is granted regardless of the length of stay in the country if there is a center of vital interests in it.
Types of Tax residence certificate
However, in order to confirm their status, a taxpayer needs to obtain a certificate of tax residency.
There are es of them:
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Certificate of tax residence for internal purposes;
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A certificate of tax residence for the purposes of applying international agreements (in particular, such a certificate is required to confirm a person's right to benefits under double taxation agreements).
Stages of obtaining a tax residence certificate
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Preparation of documents
The list of required documents depends on the status of the person and the grounds on which he is recognized as a resident.
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Submitting an application
- Create an account on the portal of the UAE Federal Tax Service (FTA)
- Fill out the online form to obtain a tax resident certificate
- Upload prepared documents
- Pay the administrative fee
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Reviewing the application and obtaining a certificate
- The Federal Tax Service checks the documents and their compliance with the criteria
- In case of a positive decision, the certificate is issued electronically
- Upon request, a paper certificate can be obtained, which is produced within a month and requires certification from the UAE Ministry of Foreign Affairs.
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Additional actions (if necessary)
- Legalization of the certificate for presentation to the tax authorities of other countries
- Conducting regular activities and maintaining the resident status
The cost of the certificate for DTAA or for internal purposes
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All legal entities and individuals registered with the tax authorities (tax registrant)
The application fee is 50 dirhams
The printed version of the certificate is 250 dirhams
500 dirhams -
Individuals who are not registered with the tax authorities (non-tax registrant)
The application fee is 50 dirhams
The printed version of the certificate is 250 dirhams
1 000 dirhams -
Legal entities that are not registered with the tax authorities
The application fee is 50 dirhams
The printed version of the certificate is 250 dirhams
1 750 dirhams
What is included in the price?
We provide the client with a full range of services to support the process of confirming a person's tax status, starting from determining the number of days spent in the UAE for the purpose of obtaining this status and ending with the actual receipt of the required type of certificate.
When accompanying a client, we stay in touch throughout the tax status confirmation process.: we help with the request and verification of necessary documents and undertake all interaction with the UAE tax authorities.
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Our Russian and English-speaking team of lawyers has excellent knowledge of UAE legislation and business processes.
In the last year alone, we have helped more than 70 companies with registration, relocation and legal support.
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Pavel Smola
Lawyer, business consultant
Frequently Asked Questions
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A Tax Residency Certificate is an official document confirming that your company or you personally are a tax resident of the UAE.
It is required for:
- Applying Double Taxation Avoidance Agreements
- Confirming tax status for foreign banks
- Optimizing international tax liabilities
- Asset protection
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The following are eligible to obtain the certificate:
- Companies registered in the UAE and conducting genuine economic activities
- Individuals residing in the UAE for more than 183 days per year
- Individuals residing in the UAE for more than 90 days per year, provided additional conditions are met
- Individuals whose center of vital interests is in the UAE (regardless of the length of residence).
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For companies:
- Constituent documents
- Financial statements
- Office lease agreements
- Contracts with clients/suppliers
- Evidence of economic activity
For individuals:
- Copy of passport and visa
- Housing rental agreement
- Proof of stay in the country
- Bank statements
- Evidence of economic ties with the UAE
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Standard processing times:
- Initial review: 5-7 business days
- Certificate issuance: 10-15 business days after approval
- In complex cases: up to 30 days
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The certificate is usually issued for 1 year, but can also be issued for a specific transaction (one-time). Renewal requires confirming the maintenance of status.
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Yes, but it is necessary to prove genuine economic activity in the UAE. We assist in preparing the required evidence for free zones.
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