Recent updates to the UAE's tax residency criteria affect both individuals and businesses seeking to establish or confirm their tax residency status.
Updated Residency Criteria For Individuals
Individuals can now qualify as UAE tax residents based on physical presence, permanent home or centre of financial and personal interests, depending on specific conditions.
Residency Rules For Legal Entities
Companies incorporated in the UAE or effectively managed and controlled from the UAE are generally considered tax residents under the updated framework.
Applying For A Tax Residency Certificate
Businesses and individuals seeking a Tax Residency Certificate should ensure they meet the documented requirements before submitting their application to the FTA.
