A Natural Person that meets any of the following requirements will be treated as a tax resident in the UAE:
• If the Person’s usual or primary place of residence and the centre of his financial and personal interests are in the UAE, or if he meets the conditions and criteria determined by a decision from the UAE Ministry of Finance
• If the person has been physically present in the UAE for a period of 183 days or more, within the relevant 12 consecutive months
• If the person has been physically present in the UAE for a period of 90 days or more, within the relevant 12 consecutive months, and the person is a UAE national, holds a valid Residence Permit in the UAE or holds the nationality of any member state of the Gulf Cooperation Council (GCC), and either the person has a Permanent Place of Residence in the UAE or carries on an employment or Business in the UAE
Article 5: Tax Residency Certificate in the UAE
A Person treated as a Tax Resident in the UAE as per Articles 3 & 4 of the Decision may apply to the Federal Tax Authority (FTA) for the issuance of a Tax Residency Certificate. The application must be submitted as per the form and manner specified by the FTA. If the FTA is satisfied that the applicant meets the requirements set out in Articles 3 or 4 of the Decision and that the application was submitted in line with the FTA’s rules, the FTA may approve the request and issue the UAE Tax Residency Certificate. Consult with the FTA-registered tax agents in the UAE to apply for the tax residency certificate.
