Tax Resident and Tax Residency Certificate
This guide (TPGTR1 of 2024) includes guidance on the UAE tax residency rules, particularly on the following aspects:
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- How a Person can determine whether they are a Resident Person for Corporate Tax purposes,
- How a Person can determine whether they are a UAE Tax Resident under domestic law,
- How a Person can determine whether they are a UAE Tax Resident under a Double Taxation Agreement (“DTA”), and
- How a UAE Tax Resident can obtain a Tax Residency Certificate.
View the Document: Tax Procedures Guide | TPGTR1 of 2024
Related Materials
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Cabinet Decision No. 35 of 2025
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Cabinet Decision No. 85 of 2022
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Cabinet Decision No. 56 of 2023 (Repealed as of 1 January 2025)
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Cabinet Decision No. 49 of 2023
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Ministerial Decision No. 27 of 2023
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Ministerial Decision No. 247 of 2023
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Corporate Tax Guide | CTGTNP1 of 2023
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Corporate Tax Guide | CTGNRP1 of 2023
Important Notice
The above extract has been provided for reference only and is based on information available in the public domain at the time of publication, which is subject to change. This does not constitute any form of advice or recommendation and therefore cannot be relied on to cover specific situations. We highly recommend that you consult with a qualified tax advisor in the UAE for personalized guidance based on your specific business circumstances. We accept no duty of care or liability for any loss occasioned to any person acting or refraining from action as a result of any material in this publication. Please refer to the following resources for the official and up-to-date information on the UAE Corporate Tax legal framework:- UAE Ministry of Finance: https://mof.gov.ae/tax-legislation/; and
- UAE Federal Tax Authority: https://tax.gov.ae/en/Legislation.aspx