A Clear View of the U.A.E. Tax Residence Certificate

Subject to specific prerequisites, an individual can apply for the UAE Tax Residence Certificate.

The conditions to be met by the individual are:

• The individual should hold a valid passport copy and visa copy issued at least before 180 days,
• Emirates ID copy, (A report prepared by the General Directorate of Residency and Foreigners Affairs which specifies the number of days spent by the resident in the UAE)
• Six months statements of a UAE bank. They are to be duly stamped by the bank,
• A valid proof of income in the UAE, for example, the employment agreement, share certificate or salary certificate
• Immigration (GDRF) Report (a report that has the all recorded entries into and exits out of the UAE),
• Certified copy of tenancy agreement or title deed; valid for a minimum three months before the application,
• Application Fees of AED 2,000 + AED 3 is to be paid by the applicant through the e-Dirham card.

No. The Ministry of Finance does not issue a UAE Tax Residence Certificates for offshore companies as they are treated as non-resident corporate entities for tax purpose.

The whole process in case of an individual or corporate entities takes about 2 weeks for its completion.

The applicant should create an online account on the MoF portal and the application for the UAE Tax Residency Certificate has to duly fill and uploaded with the supporting documents for the review and the approval by the MoF. Once the MoF has issued the approval, the can be paid by the applicant through the online payment portal of the MoF. The Tax Residency Certificate can be collected in person by the applicant at the Ministry, or it can be couriered by the issuing authority to a domestic address supplied by the applicant. The whole process takes about 2-4 weeks.