UAE Tax Residency Certificate: Who Qualifies and How to Get One

A UAE tax residency certificate is a document issued by the Federal Tax Authority (FTA) that proves a person or company is tax resident in the UAE. The FTA's guide says it can be obtained for double tax treaty purposes and for other purposes.

This article covers how the FTA tests individual residency, what you submit, what it costs and how long it takes. It does not tell you how any other country treats you.

How the FTA tests residency for an individual

The FTA guide says a natural person is a UAE tax resident if they meet at least one of three conditions set out in Cabinet Decision No. 85 of 2022.

1. The 183 day test. You were physically present in the UAE for 183 days or more within the relevant 12 consecutive months. Any part of a day, however brief, counts as a full day, and the days do not need to be consecutive.
2. The 90 day test. You were present for at least 90 days, you have a legal right to reside in the UAE (as a UAE or GCC national, or through a valid UAE residence permit), and you also have a permanent place of residence in the UAE or carry on employment or a business there.
3. The centre of interests test. Your usual or primary place of residence and the centre of your financial and personal interests are both in the UAE.

The guide is clear that days alone are not always enough. It gives the example of a person who spent 100 days in the UAE on tourist visas, stayed in hotels and had no employment or business there. The FTA says that person should not be considered a UAE tax resident, because he had no legal right to permanently reside and no permanent place of residence.

For the centre of interests test, the guide looks at factors such as the place of employment, the place of business, and where investments are located and managed. It also looks at family and social connections. You can have interests outside the UAE, but the UAE must be where they are closest or of greatest significance to you.

What about a company

The FTA's certificate service page states that a company must be established for 12 months before it is eligible to apply. The FTA guide says that for a juridical person the tax period is the financial year, and that an application for the current period is considered after three months into that period. Because the guide and the service page describe company timing differently, confirm the current position with the FTA or your adviser before you plan around a date.

Documents the FTA asks for

For an individual relying on 183 days or more, the guide lists either an Emirates ID and resident visa, or a copy of your passport together with an entry and exit report from the Federal Authority of Identity and Citizenship or another competent government entity.

If you rely on fewer than 183 days, you add proof of employment or business, or proof of a permanent place of residence. The guide gives examples such as a certified tenancy contract, a long term rental contract, or a title deed with a utility bill in your name.

Fees

The submission fee is AED 50 and is non refundable. Once the application is approved, the processing fee depends on who you are:

• AED 500 for a registrant with a Corporate Tax registration number (TRN).
• AED 1,000 for a natural person without a Corporate Tax TRN.
• AED 1,750 for a juridical person without a Corporate Tax TRN.
• AED 250 for each hard copy of the certificate.

How long it takes and what the certificate covers

The FTA says it generally takes 10 business days to respond from the date it receives a complete application. The response is an approval, a rejection or a request for more information. If it asks for more information, you have 30 business days to reply.

A certificate covers only the period you select. For individuals the tax period is the Gregorian calendar year, and if you pick a tax period it can only be the current one or a prior one. The FTA can withdraw a certificate if it learns of incorrect information or a change in facts that stops you being a tax resident.

A practical order of work

1. Count your days from the entry and exit report before you decide which test you rely on.
2. Check that your residence permit, tenancy or title deed and Emirates ID are current and match each other.
3. Choose the period the certificate must cover, based on what the requesting bank or tax office asked for.
4. Apply through the FTA's online service, pay the AED 50 submission fee and upload the documents.
5. Keep a copy of the approved certificate and diarise the period it covers.

The tests above turn on your days, your residence permit, your home and your interests, so check them against your own facts. If you also spend time in Nigeria, Kenya, South Africa, the UK or another country, that country has its own residency rules, and you need advice there.

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