Tax residency

UAE tax residency

Program requirements

Main requirement	183 days in the UAE within 12 months
Alternative requirement	90 days with a home, job or business in the UAE
Certificate processing time	from 2 to 6 weeks
Personal income tax	0%
Certificate validity	1 year, renewed annually

Availability by applicant citizenship

Russia Available The tax authority of the former country of residence must be notified

Belarus Available No restrictions

Kazakhstan Available No restrictions

Uzbekistan Available No restrictions

Pros

• No income tax on personal income
• The certificate is accepted for applying double taxation treaties
• The status is confirmed by a document, not by self-assessment

Cons

• Requires real presence in the country
• Your former country of residence may challenge the change of status
• The certificate has to be renewed every year

Common reasons for refusal

• Not enough days based on entry stamps
• No lease agreement or title to a home
• No proof of a source of income in the UAE

FAQ

Is a golden visa enough for tax residency?

No. The visa gives the right to live in the country, while tax residency is confirmed by a separate certificate based on actual presence

Do I need to notify the tax authority in my home country?

It depends on the country. Losing tax residency at home usually changes your tax rate and filing obligations, and some countries keep requiring you to report foreign accounts and holdings in foreign companies

Other programs in the UAE

Residency by investment UAE golden visa through property investment Residency through a business UAE residence visa through a free zone company