Leaving the UAE and tax residency
I am moving back to India mid-year. Can I get a UAE TRC for the months I was here?
The situation
You can apply for a TRC for a 12-month period ending when you left if you meet a residency test for that period.
The law
- Cabinet Decision 85 of 2022: Tests apply to any relevant 12-month period
What it means for you
Example: in the UAE from 1 June 2025 to 31 May 2026, 300 days, means you can request a TRC for that 12-month period. Your Indian residence after return is for the India team.
What to do
- Choose the 12-month period.
- Collect the entry and exit report.
- Apply on EmaraTax.
- Share with the India team.
We can do this for youUAE tax residency certificate and personal tax position for expats: residency tests, TRC application and what the UAE does not tax: AED 3,250