United Arab Emirates

Individual - Residence

Last reviewed - 04 March 2022

There is no personal income tax in the United Arab Emirates. As such, there is no domestic legislative definition of personal tax residence.

Where an active double tax treaty (DTT) is in force, it is possible for an individual to obtain a Tax Residency Certificate from the UAE Federal Tax Authority confirming that the individual meets the criteria for UAE tax residence in reference to a specific DTT.