Tax Residency in UAE

In the current economic environment, organisations are expanding into a number of countries. In view of this, many states have decided to tax the aggregate income of their citizens and businesses.

A certificate of residence or tax residency certificate is a document issued by a country to companies, individuals and government institutions for concluding Double Taxation Avoidance agreements («DTA»).

These certificates confirm the applicant's status as a resident of the issuing country. The UAE Tax Residency Certificate is issued by the Ministry of Finance. The UAE has concluded 115 agreements with most of its trading partners to avoid double taxation.

UAE tax certificate for individuals:

To obtain a tax certificate of residence in the UAE, an individual must have been a resident of the country for at least 183 days.

UAE tax certificate for business:

For corporate entities, a tax certificate will be issued if the activity has been carried out for at least one year from the date of application.

Documents for obtaining UAE tax resident certificate for an individual:

— Copy of passport and valid visa issued at least 180 days prior to document submission;
— Copy of UAE identity card (Emirates ID);
— Bank statements from a personal account in the UAE with a bank stamp for the last 6 months;
— Proof of income in the UAE;
— Immigration report (GDRF) (report confirming entry and exit from the UAE);
— Certified copy of rental agreement or certificate of ownership, valid for at least three months at the time of application.

List of documents for obtaining a corporate UAE tax resident certificate:

— Valid copy of trade licence;
— Certified copy of rental agreement or certificate of ownership. Documents must be valid for at least three months at the time of application, and the office space must be physical (not flexi desk);
— Passport, valid visa copy and UAE identity card (Emirates ID) of the company director/manager;
— Latest certified audited financial statements or company bank statements from the UAE for the last 6 months with a bank stamp.

Professionals at Garant Business Consultancy regularly help clients develop and implement accounting and taxation structures. We will be happy to help you obtain your UAE tax resident certificate.