UAE Tax Residency
The UAE has signed more than 137 double taxation avoidance agreements — one of the largest tax treaty networks in the region. A Tax Residency Certificate (TRC) confirms an individual's or company's UAE tax residency status for the purposes of these agreements.
Benefits of Double Taxation Avoidance Agreements
Helps avoid double taxation, additional taxes, indirect levies, and tax evasion
Considers global changes intaxation, economic, and financial sectors
Ensures a smooth process forcross-border trade
Encourages trade and capital movement
Who Qualifies for UAE Tax Residency
UAE residents do not automatically qualify for tax residency — one of the length-of-stay requirements must be met.
As of March 1, 2023, Cabinet Decision No. 85 of 2022 came into force, establishing the rules for obtaining UAE tax residency.
A TRC allows individuals to avoid double taxation on income earned in the UAE. Since the UAE does not impose personal income tax, residents are not required to make any contributions
Since 2023, it is also possible to obtain a TRC even if you reside in the UAE for less than 183 days a year — however, this certificate cannot be used for international purposes.
How to Obtain a TRC in the UAE
- Create an account on the EMARATAX portal
- Choose the type of certificate you wish to apply for
- Submit all required documents for the relevant year
- Pay the applicable fees
- Receive the certificate
As of January 2026, paper certificates have been discontinued — the FTA now issuesa free electronic certificate with a dynamic QR code (Cabinet Decision No. 174 of 2025)/
Required Documents for Individuals
- Passport with a valid UAE residency visa
- Emirates ID
- Attested copy of a tenancy contract or property ownership deed
- Proof of income or employment in the UAE
- Local bank statement for the past six months
- Entry and exit report issued by the Federal Authority for Identity, Citizenship, Customs & Port Security (ICP)
Tax Residency for Legal Entities
Companies registered in the UAE are also eligible to apply for a TRC, but only after completing at least one year from the date of incorporation.
Required Documents for Legal Entities
- Trade License
- Proof of Authorization (Establishment Contract or Power of Attorney)
- VAT TRN (if available)
- Corporate TRN (if available)
- Certified copy of the Memorandum of Association confirming authorization
- Authorized Signatory documents (copies of Emirates ID and Passport)
- Audited financial accounts certified by a certified audit firm
- Bank statement issued by a local bank covering 6 months within the relevant financial year
The first company in the group, was established in 2008. We provide advisory and operational support for entrepreneurs, investors, and companies entering or operating in the UAE. Our expertise covers business structuring, corporate support, legal and tax advisory, as well as residency and investment-related consulting. With offices in Dubai and Sharjah, we work with clients worldwide, offering a discreet, structured, and long-term approach.
All services are provided as private advisory and assistance.
We do not represent government authorities and do not issue official documents.
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