Website Last updated:

October 1, 2026

This guide clarifies the criteria for establishing tax residency in the UAE for both domestic law and Double Taxation Agreement (DTA) purposes. It differentiates the term 'Resident Person' under the Corporate Tax Law from 'Tax Resident' under Cabinet Decision No. 85 of 2022. The guide outlines the key tests for natural persons, such as the 183-day physical presence rule, and for juridical persons, including the 'effective management and control' standard. Finally, it provides the official procedure for obtaining a Tax Residency Certificate (TRC) from the Federal Tax Authority (FTA).

Tax Resident and Tax Residency Certificate

Tax Procedures Guide | TPGTR1

October 2024

1. Glossary

2. Introduction

2.1. Overview
2.2. Purpose of this guide
2.3. Who should read this guide?
2.4. How to use this guide
2.5. Legislative references
2.6. Status of this guide

3. Concept of tax residence

4. Resident Person under the Corporate Tax Law

Contents