Website Last updated:

May 15, 2026

This guide clarifies the criteria for establishing tax residency in the UAE for both domestic law and Double Taxation Agreement (DTA) purposes. It differentiates the term 'Resident Person' under the Corporate Tax Law from 'Tax Resident' under Cabinet Decision No. 85 of 2022. The guide outlines the key tests for natural persons, such as the 183-day physical presence rule, and for juridical persons, including the 'effective management and control' standard. Finally, it provides the official procedure for obtaining a Tax Residency Certificate (TRC) from the Federal Tax Authority (FTA).

Tax Resident and Tax Residency Certificate

Tax Procedures Guide | TPGTR1

October 2024

1. Glossary

2. Introduction

2.1. Overview
2.2. Purpose of this guide
2.3. Who should read this guide?
2.4. How to use this guide
2.5. Legislative references
2.6. Status of this guide

3. Concept of tax residence

4. Resident Person under the Corporate Tax Law

4.1. Resident Person that is a juridical person
1. 4.1.1. Juridical person incorporated or formed in the UAE
  4.1.2. Free Zones
  4.1.3. Exempt Persons
  4.1.4. Effective management and control
  4.1.5. Criteria for identifying person who make key management and commercial decisions
  4.1.6. Where key management and commercial decisions are made
  4.1.7. Income subject to Corporate Tax
  4.1.8. Income from foreign sources received by a juridical Resident Person
4.2. Resident Person that is a natural person

5. Tax residency under UAE domestic law

5.1. Juridical person that is Tax Resident under UAE domestic law
1. 5.1.1. Juridical person incorporated or otherwise formed or recognised in the UAE
  5.1.2. Juridical persons otherwise considered a Tax Resident under other UAE Tax Laws
  5.1.3. Tax residency of foreign companies with UAE branches
  5.1.4. Tax residency of Exempt Persons
5.2. Natural person that is Tax Resident under UAE domestic law
1. 5.2.1. 183-days+ test
  5.2.2. 90-days+ test
  5.2.3. Exceptional circumstances leading to a physical presence
  5.2.4. Usual or primary place of residence and centre of financial and personal interests test

6. Tax residency under Double Taxation Agreements

6.1. Juridical persons that are tax resident under Double Taxation Agreements
1. 6.1.1. Tax residence of Government Entities under Double Taxation Agreements
  6.1.2. Tax residence of Exempt Persons under Double Taxation Agreements
  6.1.3. Double Taxation Agreements tie-breaker rules for juridical persons
6.2. Natural persons that are tax resident under Double Taxation Agreements
1. 6.2.1. Double Taxation Agreement tie-breaker rules for natural persons
  6.2.2. Non-resident under the Double Taxation Agreement

7. Obtaining a Tax Residency Certificate

7.1. Tax Residency Certificate
7.2. Periods covered by the Tax Residency Certificate
7.3. How to apply for a Tax Residency Certificate
7.4. Applying for a Tax Residency Certificate for the purposes of a Double Taxation Agreement
7.5. Required documentation
1. 7.5.1. Documentation required to apply for purposes other than Double Taxation Agreement
  7.5.2. Documentation required to apply for Double Taxation Agreement purposes
7.6. Application response by the FTA
7.7. Fees

8. International form stamping

9. Appendix 1: Tax Resident Certificate sample

10. Appendix 2: Residency criteria of various legislative instruments

Contents