UAE tax residency: 90 and 183 days, how to get a TRC

UAE tax residency does not come automatically with a visa. Under Cabinet Decision No. 85 of 2022, an individual is a tax resident if they spent 183 days or more in the country within 12 consecutive months, or 90 days or more if they hold a residence visa and have a permanent home or a job or business in the UAE. The status is confirmed by a Tax Residency Certificate (TRC) issued by the Federal Tax Authority (FTA).

You need the certificate to apply a double tax treaty, or to show your status to a bank or another country's tax authority. For an individual not registered with the FTA, the TRC fee is AED 1,000.

Below we look at the residency tests, the day-counting rules, how to obtain a TRC and the typical mistakes.

Three tax residency tests

Cabinet Decision No. 85 of 2022 sets three alternative criteria for individuals. Meeting any one of them is enough.

The first test, the centre of vital interests, is not linked to a number of days. It is assessed on the overall circumstances: where your permanent home is, where your family is, where you work and hold your main assets. This test is harder to prove with documents, so in practice it is used less often.

For most of our clients the tests that matter are 183 and 90 days. The 90-day test suits people who travel a lot: a residence visa plus a tenancy contract or your own company lets you obtain the status while spending about three months a year in the country.

How days are counted

According to the UAE Ministry of Finance guidance:

• any day or part of a day of physical presence in the country counts;
• the days do not have to be consecutive;
• the FTA may disregard days spent in the country because of exceptional circumstances.

Counting examples:

The period is any 12 consecutive months, not only the calendar year. The evidence is an entry and exit report issued by ICP or GDRFA Dubai. We recommend requesting it before applying for a TRC and checking it against your own count.

Tax Residency Certificate: fees and timelines

The TRC is applied for online through the FTA EmaraTax portal.

How to apply:

1. Create an EmaraTax account (UAE Pass is the easiest way).
2. Select the Tax Residency Certificate service and the applicant type: individual.
3. State the period and, if the certificate is needed for a treaty, the country it is requested for.
4. Upload the documents and pay the fee.
5. Respond to any FTA queries and download the electronic certificate.

Processing times differ across FTA pages, so allow up to two weeks. You state the period the certificate covers in the application; as of September 2026, check the validity rules in the FTA guide.

Documents for an individual TRC

The list depends on which test you apply under. A typical set according to the FTA guide:

1. Passport, residence visa and Emirates ID.
2. ICP or GDRFA entry and exit report for the relevant period.
3. Tenancy contract or title deed for a home in the UAE.
4. UAE bank statement for recent months.
5. Salary certificate or employment contract; for a business owner, the company licence.

If you apply under the 90-day test, proof of a permanent home or a job or business in the UAE is especially important. Without it the certificate will not be issued under this test. If you apply under the 183-day test, the key document is the entry and exit report: it must cover the whole period requested. Check that no trips are missing from the report, because a mismatch with your application will trigger a request for explanations. Our accounting team helps assemble the file, check the day count against the entry and exit report and submit the application through EmaraTax.

A company can also obtain a TRC. For a legal entity not registered with the FTA the fee is also AED 1,000, and the document set includes the licence, constitutional documents and financial statements. If the company needs a certificate to work with a foreign counterparty, the accountants file it through the same EmaraTax portal.

Why you need a TRC

• Double tax treaties. The UAE has signed such treaties with a large number of countries. To claim treaty relief, you need a TRC.
• Confirming status to banks. Banks and brokers ask for a TRC when completing forms under the international standard for exchanging tax information.
• Confirmation for another country's tax authority. A TRC shows that you were a UAE tax resident for a specific period.

Important: a UAE TRC does not automatically end your tax residency in another country. Each country applies its own rules, often a 183-day presence test, sometimes combined with ties such as a home, family or economic interests. We discuss how to reconcile the two sets of rules case by case; notes for specific audiences are on our country pages.

Typical mistakes

If you live mainly in Europe, see our page on the UAE for people based in Europe.

What changed in 2026

• The criteria in Cabinet Decision No. 85 of 2022 and Ministerial Decision No. 27 of 2023 had not changed as of September 2026: 183 days, or 90 days with additional conditions.
• The FTA service page splits the fees: AED 500 for FTA registrants and AED 1,000 for unregistered individuals and legal entities.
• Processing times are stated differently on different FTA pages (3 and 10 working days), so plan your application with a margin.

FAQ

Can I get a TRC without a residence visa?

Yes, under the 183-day test a visa is not formally required; presence is enough. The 90-day test, however, requires a valid residence visa (or UAE or GCC citizenship).

Do individuals pay income tax in the UAE?

There is no personal income tax in the UAE. Business activity may fall under corporate tax, which is a separate topic.

Do I need a TRC every year?

The certificate is issued for a specific period. If a bank or another country's tax authority requires it, you usually apply again for the next period.

Do the days of arrival and departure count?

Yes. According to the UAE Ministry of Finance guidance, any day or part of a day of presence in the country counts.

Does a Golden Visa give tax residency?

No. The Golden Visa allows long periods outside the UAE, but tax residency is determined by days of presence and other criteria. An overview of visas is in UAE residence visa types.

Sources

• Federal Tax Authority, Issuance of Tax Residency Certificate: tax.gov.ae/en/services/issuance.of.tax.residency.certificate.aspx
• Federal Tax Authority, Tax Resident and Tax Residency Certificate: Tax Procedures Guide: tax.gov.ae
• Cabinet Decision No. 85 of 2022 on Determining Tax Residency: tax.gov.ae
• Ministerial Decision No. 27 of 2023: mof.gov.ae
• Ministry of Finance, guidance on Decision No. 85 of 2022: mof.gov.ae