UAE Tax Domicile Certificate

Posted on 16 Jul 2019, by Alexia Rosgovas

Issued by the Ministry of Finance in the United Arab Emirates (‘UAE’), the Tax Domicile Certificate (also referred to as the Tax Residency Certificate) enables eligible government entities, companies and individuals to take advantage of double taxation avoidance agreements on income signed by the UAE.

The Tax Domicile Certificate, as the official certificate that can be used in support of an application to seek the benefits of the UAE’s double tax treaties (‘DTT’), is issued to individuals residing in the UAE or resident companies operating within the UAE. Thus, this certificate cannot be issued to international business companies (also referred to as offshore companies), whereby such companies can only be granted a tax exemption certificate.

The validity of a Tax Residency Certificate is one year, commencing from the date on which it is issued.

As per the UAE Ministry of Finance, the required documents so as to obtain a Tax Domicile Certificate, are as indicated below.

Individuals:

  • Copy of valid passport;
  • UAE Residence visa/permit;
  • Emirates ID;
  • Certified UAE bank statement covering at least six months;
  • Source of income within the UAE (for example, salary certificate);
  • Immigration report of residency (subject to the sole discretion of the Ministry of Finance); and
  • Certified tenancy agreement or title deed.

Companies:

  • Copy of the company's valid trade license;
  • Certified Tenancy agreement or title deed;
  • Passport, residence visa/permit and Emirates ID copies of the company’s owner/manager/director;
  • Audited financial statement; and  
  • Certified UAE bank statement covering at least six months .

The team of Michael Kyprianou in our office in Dubai has the required experience so as to be able to assist in, inter alia, registering companies within the UAE (mainland, free zones and offshore), issuing residence permits and obtaining Tax Domicile Certificates, all in a cost efficient manner.

For any queries regarding Taxation contact us on dubai@kyprianou.com.