UAE tax residency certificate and personal tax position for expats: residency tests, TRC application and what the UAE does not tax

We check you meet the UAE residency test for the period, gather your visa, lease and day count evidence, apply for the tax residency certificate on EmaraTax and explain what the UAE does and does not tax. India-side questions go to TaxSavvy's India team.

AED 3,250Yearly or as needed

For: Expat individuals living in the UAE, including salaried staff, business owners and investors, who need a tax residency certificate for a treaty claim or to show residence, and UAE companies needing a TRC.

What we need from you

Passport and residence visa
Identity and permit
Emirates ID
Identity
Entry and exit record
Day count
Tenancy contract or title deed
Permanent place of residence
Salary certificate or licence
Employment or business
Purpose: which country and treaty
Certificate details

What we discuss

How many days were you in the UAE in the 12-month period?
183 or 90-day test
Do you have a permanent home here?
90-day test
Which country will you show the certificate to?
Treaty and period
Are you also resident elsewhere under that country's law?
Treaty tie-breaker; India questions go to the India team

What we file

TRC application
Days present in the UAE in 12 months: at least 183, or at least 90 with permit and home or job
Pay processing fee

What you get

Tax residency certificate
Residency note

The law

Cabinet Decision 85 of 2022: Residency tests: 183 days, or 90 days with residence permit and home or job, or main residence and centre of interests in the UAE Source
FTA guide TPGTR1 (October 2024): TRC process and fees for natural persons Source
Cabinet Decision 49 of 2023: Salary and personal investment income are outside Corporate Tax; business income above AED 1 million is taxed Source

Questions people ask

Online payment in AED is not open yet. Send us a message and an adviser for United Arab Emirates confirms the scope and the fee before any work starts.