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Tax Residency Certificate in UAE

A Tax Residency Certificate or Tax Domicile Certificate is issued by the Ministry of Finance (MoF). Corporate individuals can apply for a Tax Domicile Certificate in the UAE to avoid double taxation. To ensure this, there is an agreement signed by different countries, known as DTAA (Double Taxation Avoidance Agreement). Once signed by two countries, it is mandatory to issue the Tax Domicile Certificate to the eligible applicant by the Tax Authority.

The validity of the Tax Domicile Certificate in the UAE is one year from the date of issuance. Corporates and individuals can use the certificate for one specific country at a time, and they can have multiple certificates as such.

What is a Tax Residency Certificate?

How to get a Tax Residency Certificate or Tax Domicile Certificate in the UAE?

For individuals:

Only a resident can apply for the Tax Residency Certificate or Tax Domicile Certificate in the UAE if he/she has stayed in the country (UAE) for a minimum period of 180 days.

Time for Application:

Once the Tax Residency Certificate or Tax Domicile Certificate in the UAE is applied, it will take 3-5 days to get the certificate.

Documents required for individuals to get a Tax Residency Certificate or Tax Domicile Certificate in the UAE:

A copy of Passport and Emirates ID
Valid residence permit
A certified copy of the (residential) lease agreement/Tenancy contract
Bank statement for 6 months
Salary certificate/Income certificate
A report from the General Directorate of Residency and Foreigners Affairs mentioning the duration of the person’s stay in the UAE (Minimum 180 days)
Tax forms (if any) from the country where the certificate needs to be submitted

For Companies:

All companies registered and operating in the UAE for a minimum of one year can apply for a tax residency certificate.

Time for Application:

Once the Tax Residency Certificate or Tax Domicile Certificate in the UAE is applied, it will take 3-7 days to get the certificate.

Documents required for companies to get a Tax Residency Certificate or Tax Domicile Certificate in the UAE:

A copy of the trade license.
A copy of MOA (Memorandum of Association)
A copy of the company’s owners/partners/directors’ passports, IDs, and permits of residence
Last year's audit statement
Bank statements for 6 months.
A certified copy of the lease agreement
The organizational structure of the company (if it is not a sole company)

Benefits of Getting Tax Residency Certificate or Tax Domicile Certificate in UAE

Investors in the UAE enjoy the best experience of business and access to the international market. The following points can be considered as the benefits of having a Tax Residency Certificate or Tax Domicile Certificate:

Avoidance of Double Taxation
It can show the status of an individual or corporate in the country
An individual can avoid Income Tax
It can remove the hurdles of tax for import and export
It can promote international business and strengthen the relationship between countries
Both individuals and corporations can apply for the certificate
Individuals and corporations can have a separate certificate for specific countries.