You need one mainly to rely on a tax treaty: to show another country's tax authority, a bank or a pension payer that you are resident in the UAE. It is issued by the Federal Tax Authority, online through EmaraTax.
Who can apply
Individuals who meet one of the UAE residence tests, and UAE companies. See How do I become tax resident in the UAE?
What an individual needs
- 183 days or more in the UAE: Emirates ID or passport, and an official entry and exit report.
- 90 to 182 days: the entry and exit report, plus proof of employment or business in the UAE or of a permanent home here.
- Main home and centre of interests: evidence that your usual residence and your financial and personal interests are in the UAE.
Fee and period
The Federal Tax Authority charges a submission fee of AED 50, plus AED 1,000 for review and issue, or AED 500 if you have a corporate tax registration number. The fees are not refunded if the application is rejected. A certificate covers a tax period or another 12-month period you choose, which must be current or past.
An example
Anil lives in Dubai and receives dividends from a company in India. To claim the treaty rate rather than India's full withholding, the company asks him for a UAE tax residence certificate for the year.
Quick questions
Does a certificate guarantee treaty benefits?
No. The other country applies the treaty's conditions, and may look at whether you are still resident there too.
How long does it take?
The Federal Tax Authority issues an electronic certificate within ten business days of a complete application.
Sources: Federal Tax Authority: Issuance of tax certificates for tax residency; Federal Tax Authority: Tax Resident and TRC procedures guide.
General information as at October 2026, not advice. The examples are fictional and simplified, and the rules have conditions and exceptions not covered here. Take advice on your own circumstances, in each country involved, before acting.