Tax Residency Certificates in the UAE
When an individual is tax resident
- Their usual or primary place of residence and centre of financial and personal interests is in the UAE; or
- They were physically present in the UAE for 183 days or more in a period of 12 consecutive months; or
- They were present for 90 days or more in 12 consecutive months, are a UAE or GCC national or hold a valid UAE residence permit, and have a permanent place of residence or employment or business in the UAE.
Source: Federal Tax Authority: Tax Residency guide; Federal Tax Authority: Cabinet Decision No. 85 of 2022 on Tax Residency2,3
Any part of a day in the UAE counts as a full day, and the days do not need to be consecutive. Companies incorporated in the UAE are resident by incorporation.2
Fees
| Application | Fee |
|---|---|
| Submission fee, every application | AED 50 |
| Business or person registered for corporate tax | AED 500 |
| Individual not registered with the FTA | AED 1,000 |
| Company not registered with the FTA | AED 1,750 |
| Each hard copy | AED 250 |
Source: Federal Tax Authority: Issuance of a Tax Residency and Commercial Activity Certificate1
Fees are paid in full before the application is submitted on EmaraTax and are not refunded if it is rejected.1
Sources
- Federal Tax Authority: Issuance of a Tax Residency and Commercial Activity Certificate
- Federal Tax Authority: Tax Residency guide (PDF)
- Federal Tax Authority: Cabinet Decision No. 85 of 2022 on Tax Residency (PDF)
Figures checked 21 October 2026. Prepared by Invest-Emirates.ae for general information. It is not investment, tax or legal advice; please confirm details with a qualified adviser before acting.