Tax Residency Certificate in the UAE: Who Qualifies and How to Apply

Direct answer. First you must qualify as a UAE tax resident for a specific 12-month period. Then you apply to the Federal Tax Authority (FTA) online through EmaraTax, logging in with UAE Pass. Under Cabinet Decision No. 85 of 2022, an individual qualifies with 183 days or more in the UAE in the relevant 12 months; or with 90 days or more plus UAE or GCC nationality or a valid residence permit, and a permanent home or a job or business here; or by having both their usual residence and the centre of their financial and personal interests in the UAE. A company qualifies if it is formed under UAE law, or incorporated abroad but effectively managed and controlled here. The fees are an AED 50 submission fee plus AED 500, AED 1,000 or AED 1,750 for the certificate, all paid up front and not refunded on rejection. The FTA's stated processing time is 10 business days from a complete application.

At a glance:

1. Check you qualify for one 12-month period: a day-count test or the usual-residence test for individuals; UAE formation or UAE management for companies.
2. Gather the documents for your case: Emirates ID or passport with an official entry/exit report for individuals; licence, lease and incorporation papers for companies.
3. Apply on EmaraTax with UAE Pass and pay every fee up front; nothing is refunded if the application is rejected.
4. Download the certificate. The FTA's stated time is 10 business days from a complete application.

What a tax residency certificate is

A tax residency certificate is an official document in which the FTA certifies that a person was resident in the UAE for tax purposes during a stated period.

The legal basis is Article 53 of the Tax Procedures Law, Federal Decree-Law No. 28 of 2022. The conditions sit in Cabinet Decision No. 85 of 2022 on the determination of tax residency, in force since 1 March 2023, read with Ministerial Decision No. 27 of 2023 for individuals.

You usually need one for a double taxation agreement, where a foreign tax authority wants proof of UAE residence before it reduces its own tax on income from that country. It also serves as everyday proof; the FTA's guide gives the example of a bank asking for it.

The FTA issues three things:

• A treaty certificate, for using a specific double taxation agreement (DTA). It names the agreement and is issued under Ministerial Decision No. 247 of 2023.
• A domestic certificate, "for purposes other than the application of a DTA". It follows Cabinet Decision 85/2022 (read with Ministerial Decision No. 27 of 2023 for individuals).
• A stamped international form, where another country insists on its own residence form and the FTA signs and stamps it.

Being tax resident does not mean paying UAE tax. The FTA's own guide says that being tax resident under domestic law does not mean a person is necessarily subject to corporate tax. The UAE does not levy income tax on individuals, as the federal government portal states. An individual falls under corporate tax only for business turnover above AED 1 million in a calendar year, and salary is not business income (see whether salary is taxed under corporate tax). For the wider picture, start with our UAE corporate tax explainer.

Who counts as a UAE tax resident: individuals

Article 4 of Cabinet Decision 85/2022 gives three routes; one is enough.

How the days are counted

The figure is 183 days, not 180, and the counting rules matter just as much.

• Any part of a day counts as a full day. Travel days count too.
• Days do not need to be consecutive. Several trips add up.
• What you did does not matter. Only presence counts.
• Days stuck here by exceptional circumstances are ignored. The FTA's guide gives natural disasters, border closures, war or civil unrest, and a sudden or critical illness or injury as examples. An elective medical procedure does not qualify.

The 90-day test needs two more conditions

Ninety days is not enough on its own. You need the right status (UAE or GCC nationality, or a valid residence permit) and a real tie (a permanent home, or work here).

A "residence permit" excludes temporary entry permits for travel, tourism, sport or treatment, so a visit visa never counts. A "permanent place of residence" is a furnished home kept continuously available to you; it can be rented. Hotels booked trip by trip do not count: the FTA's guide says someone who spent 100 days in hotels on tourist visas is not tax resident. Employment with a UAE employer counts, full-time or part-time; volunteering does not.

A residence visa alone is not enough

A residence visa matters only inside the 90-day test. It does not make you tax resident by itself, and neither does a UAE passport. In the FTA's guide, a UAE national who owns an apartment in Sharjah but lives and works abroad, and spent 30 days here that year, is not tax resident.

The usual-residence test is the hardest to prove, because both limbs must be met at once. Usual residence is where you habitually live and spend most of your time. The centre of interests looks at your job or business, where your money and investments are held and managed, and your family and social ties, which must be closest to the UAE.

Who counts as a UAE tax resident: companies

Under Article 3 of Cabinet Decision 85/2022, a company is tax resident if it was established, formed or recognised under UAE law, or if the tax law makes it resident. Article 11(3) of the Corporate Tax Law, Federal Decree-Law No. 47 of 2022, adds a foreign-incorporated company that is effectively managed and controlled in the UAE.

In practice:

• Mainland and free zone companies are both tax resident. Whether a free zone company then pays 0% or 9% is a separate question; see qualifying income for free zone companies.
• A UAE branch of a foreign company is not tax resident. The parent is a non-resident unless it is effectively managed and controlled from the UAE. More on how foreign branches are treated.
• Revenue is not residence. A foreign company with many UAE customers but no presence here is not tax resident.
• Offshore companies sit in a grey zone. A company formed under UAE law, including an offshore-registered one, is tax resident on paper. But the FTA's document list asks for a valid licence and a lease agreement, which an offshore company usually does not hold, and the FTA issues only when it is satisfied. Confirm with the FTA before paying a fee you will not get back; see our guide to offshore companies in RAK ICC and JAFZA.
• Corporate tax groups cannot apply as a group. Each member applies on its own, and no group discount applies.
• New companies must wait. A company must be established for 12 months before it can apply.
• Exempt persons can still apply, because the FTA treats them as liable to tax.

Documents you will need

These lists come from the FTA's service card (August 2026), which prevails over the FTA's October 2024 guide where they differ.

Individuals, domestic certificate

1. 183 days or more: Emirates ID or passport, with an official entry/exit report from the Federal Authority for Identity, Citizenship, Customs and Port Security (ICP) or the competent local authority in your emirate. You request this report from that authority, not from the FTA, through its own service channels; confirm the current process and fee with it.
2. 90 to 182 days: Emirates ID and passport with the entry/exit report, plus proof of UAE employment or business, or of a permanent place of residence. For a home, the guide suggests a certified tenancy contract, a landlord's statement, or a title deed with a utility bill in your name.
3. Usual residence and centre of interests: Emirates ID and passport with the entry/exit report, proof of financial and personal interests (a written statement with supporting documents), proof of usual residence, and proof of income, such as a salary certificate or local bank statements, if applicable.

Companies, domestic certificate

• A valid licence (your trade licence) and lease agreement
• Certificate of incorporation
• Corporate tax TRN, if available
• Memorandum of association
• The authorised signatory's Emirates ID and passport, with proof of authority (the establishment contract or a power of attorney)
• Proof of effective management and control in the UAE, where relevant

Treaty certificate. Companies: the same list, with a certified memorandum of association, plus any evidence the treaty requires. Individuals: Emirates ID and/or passport (the passport is always mandatory for a treaty certificate) with an official entry/exit report, proof of UAE income or salary if applicable, and any evidence the treaty requires. Where the treaty refers back to UAE rules, the domestic tests and their documents apply too.

How to apply on EmaraTax, step by step

1. Log in to EmaraTax with UAE Pass, the only way into FTA services.
2. Create an account, or link one from the old tax certificate portal.
3. Choose "other services", then "Tax Residency Certificate".
4. Select your corporate tax TRN if you have one, or pick "No Tax Registration Number". A TRN lowers the fee and pre-fills your details. For treaty use, the other country may expect you to be registered for corporate tax. See how to register for corporate tax and the registration deadlines.
5. Choose the certificate type. For a treaty certificate, select the other country first.
6. Choose the 12-month period and upload your documents. Order printed copies or a foreign-form stamp here too.
7. Pay the full fees, then submit.
8. Download the certificate. It is also emailed to you; printed copies come by courier.

If the FTA asks for more information, its guide gives you 30 business days to respond, with an option to request an extension through resubmission. A certificate's authenticity can be checked on the FTA's verification page or by scanning its barcode.

Fees, processing time and validity

These figures come from the FTA's service card, set under Cabinet Decision No. 65 of 2020 on FTA service fees, as amended (the original decision).

If you order both a printed copy and a stamped form, the printed copy is processed only after the form reaches the FTA, within 10 business days from that date.

You pay all fees in full before you can submit, and none are refunded if the application is rejected. Fees can change, so confirm them on the service card when you apply.

Which period it covers. A certificate covers a tax period or any other 12-month period you choose. It can be the current period or a past one, never a future one, and never longer than 12 months. For individuals the tax period is the calendar year; for companies it is the financial year. Individuals can apply for the current period as soon as they meet a test. Companies must wait until three months into the period (government entities and government-controlled entities can apply from one day into the period). Each period needs its own certificate.

Foreign forms. If another country wants its own form, you complete and sign it (a company also stamps it); the FTA will not fill it in. It must match your certificate's 12 months and country, and be in English or Arabic or carry an approved translation. If the form or its fee does not reach the FTA within 30 business days, the stamping request is not processed.

Common reasons applications fail

From the FTA's own rules:

• The applicant meets no test for the chosen period, most often the 90-day test without a home or job in the UAE.
• The period is in the future, or longer than 12 months.
• The company is less than 12 months old, or applies for the current period too early.
• A corporate tax group applies as a group.
• The proof is missing or thin; the FTA issues only when it is satisfied.
• There is no reply to a request for more information within 30 business days.
• A foreign form was not requested in the application, is incomplete or unsigned, never reached the FTA, or names a different period or country.

Because the fee is non-refundable, check your eligibility before you pay. The FTA can also withdraw a certificate later if it learns the information was wrong or the facts changed.

Treaty residence and your next step

A double taxation agreement in force takes precedence over UAE domestic law (Corporate Tax Law Article 66; Cabinet Decision 85/2022 Article 6). So meeting the UAE test does not automatically make you resident under a treaty. If you are also resident elsewhere, the treaty's tie-breaker rules decide, and they vary by agreement. The Ministry of Finance keeps the list of agreements on its international treaties dashboard. Ask the other country's tax authority whether it accepts the FTA's electronic certificate or wants its own form.

If a rejection seems wrong, the Tax Procedures Law lets you apply to the FTA to reconsider a decision it issued against you (Article 29), with a further objection to a Tax Dispute Settlement Committee (Articles 30 to 32). Confirm the current deadlines with the FTA or a licensed UAE lawyer. Companies can use our corporate tax compliance guide. For dual residence, a large treaty claim or an offshore structure, you can find a tax lawyer on LEXAI or, for company cases, a corporate and commercial lawyer. The FTA's full guide on tax residency (TPGTR1) is worth reading too; it is guidance, not binding law.

This is general legal information, not legal advice. Confirm current procedure with the relevant authority or a licensed UAE lawyer.