Federal Tax Authority Publishes Tax Resident and Tax Residency Certificate procedures guide

The Federal Tax Authority (“FTA”) has released a comprehensive Tax Resident and Tax Residency Certificate procedures guide outlining the rules for tax residency and the steps for obtaining tax residency certificates. 

This guide details the criteria that individuals and legal entities must meet to be recognised as tax residents of the United Arab Emirates (“UAE”) under domestic regulations. It also explains the interaction between UAE domestic rules and the provisions of the country's tax treaties. 

In addition, the guide specifies the procedures and required documentation for obtaining a Tax Residency Certificate, including cases where the other country requires a specific form to be signed and stamped. The UAE’s domestic tax residency rules are established under Cabinet Decision 85 of 2022.pdf on the Determination of Tax Residency.