Personal tax residency in the United Arab Emirates

Tax residency and residence visa

It is important to distinguish tax residency from simply residing in Dubai.

Regarding the residence visa, for a Working Visa, if you spend more than 183 days outside Dubai between two trips, you will automatically lose this visa. This means that if you leave Dubai, you must return within 183 days and stay for at least 1 night so that your visa is not canceled.

The Investor Visa allows you to stay outside the country for up to 12 months. The Golden Visa has no such condition.

Obtain a tax residency certificate in the United Arab Emirates

The required documents vary depending on whether the application is made for purposes other than applying a tax treaty to avoid double taxation or for the purposes of applying such a treaty.

For purposes other than applying a convention aimed at avoiding double taxation

The required documents are as follows:

Natural person

Case 1 - 183 days or more:

  • Emirates ID or passport accompanied by an entry and exit record issued by the Federal Authority for Identity and Citizenship or by a competent local government authority.

Case 2 - 90 to 182 days:

  • Emirates ID and passport accompanied by an official entry and exit record.
  • Proof of employment or professional activity in the United Arab Emirates, or of a permanent place of residence in the United Arab Emirates.

Case 3 - Main residence and center of interests:

  • Emirates ID and passport accompanied by an official entry and exit record.
  • Proof of financial and personal interests in the United Arab Emirates.
  • Proof of habitual or main residence in the United Arab Emirates.
  • Proof of the source of income, where applicable.
Legal entity
  • Valid licence and lease agreement.
  • Certificate of Incorporation.
  • United Arab Emirates Corporate Tax registration number (Corporate Tax TRN), if available.
  • Memorandum of Association.
  • Emirates ID and passport of the authorized signatory, accompanied by proof of their authority.
  • Evidence that effective management and control are exercised in the United Arab Emirates, where applicable.

For the purposes of applying a convention to avoid double taxation

Natural person
  • Emirates ID and/or passport accompanied by an official record of entries and exits.
  • Proof of income or salary received in the United Arab Emirates, where applicable.
  • Any additional supporting document required by the relevant double taxation agreement.
  • When this agreement refers to the United Arab Emirates' tax residency rules, the applicable United Arab Emirates tax residency conditions must also be met.
Legal entity
  • Valid licence and lease agreement.
  • Corporate tax registration number in the United Arab Emirates (Corporate Tax TRN), if available.
  • Certificate of incorporation (Certificate of Incorporation).
  • Certified copy of the articles of association (Memorandum of Association).
  • Emirates ID and passport of the authorized signatory, accompanied by proof of their authority.
  • Documents demonstrating that effective management and control are exercised in the United Arab Emirates, where applicable.