A UAE visa makes you a resident. Tax residency is a separate legal test, and your home country will ask you to prove it. GenZone sets up the company, visa and home that qualify you, and the paperwork that proves it.
The Legal Test
Cabinet Decision No. 85 of 2022 sets the rules for individuals, and Ministerial Decision No. 27 of 2023 explains how they apply. Both have been in force since 1 March 2023.
Your usual or main place of residence and your center of financial and personal interests are in the UAE.
You are physically in the UAE for 183 days or more in a consecutive 12-month period.
You are in the UAE for 90 days or more in a 12-month period, hold a UAE residence permit, and have either a permanent home or a job or business here.
You only need one. Meet any single route and you are a UAE tax resident for that period.
Know the Difference
Three different things that people often mix up. Your home country cares about the last two.
Proves you are a UAE tax resident under UAE law. Available on the 90-day route, so most founders apply for this one.
Works with the 90-day routeUsed to claim benefits under a double tax treaty between the UAE and another country.
The FTA generally expects 183 daysFounder Profiles
Find the profile closest to you. We set up the company, visa and home that match it.
Runs a free zone company and holds a residence visa through it, so the business condition is met. Travels for part of the year.
Holds a Golden or investor visa through a Dubai property, so the home condition is met.
Lives, works and keeps family and assets in the UAE. The strongest position, often meeting more than one route.
Owns a UAE company but spends little time here. The company exists, but the owner is not a UAE tax resident.
Tax Residency Certificate
Four steps, from checking your route to holding the certificate your home country will ask for.
Confirm which of the three routes you meet, and whether you need a domestic or a treaty certificate.
Passport, residence visa, Emirates ID, tenancy contract or title deed, entry and exit report and bank statements. The FTA may ask for more depending on your case.
Submit the application through the Federal Tax Authority's EmaraTax portal and pay the FTA fee.
The FTA reviews your application and issues your Tax Residency Certificate electronically.
GenZone's tax team can prepare and file your TRC application for you.
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Avoid These
Most problems come from one of these four assumptions. Each one can cost you a tax bill at home.
A visa makes you a resident. Tax residency is a separate test: you still need to meet one of the three routes.
The 90-day route also needs a UAE residence permit and a home, job or business here. A tourist can't use it.
No. A permanent home can be rented. A tenancy contract in your name counts.
UAE tax residency does not end your home-country tax by itself. You also have to break residency under your home country's rules. Read the guide for yours:
Company Tax Residency
UAE corporate tax applies to the company, not to you personally. Here is what it pays.
A company incorporated in the UAE, in a free zone or on the mainland, is a UAE tax resident.
A foreign company, such as a US LLC, can become a UAE tax resident if it is effectively managed and controlled from the UAE.
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Everything else your Dubai company needs, handled by the same team. Starting out? Visit our business setup in Dubai page for the full process.
Full foreign ownership and a UAE trade license, set up in weeks.
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Trade directly with UAE customers and access government contracts.
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Bookkeeping, VAT and corporate tax filings to keep you compliant.
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Registration, annual returns and 0% Qualifying Free Zone planning.
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A bank-ready file and the right UAE bank for your business.
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A 10-year renewable residency route, if you qualify.
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A freelance permit or your own company, set up the right way.
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Live in Dubai and sell to the US, managed in one platform.
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Recruitment, contracts, staff visas and payroll when you hire.
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A Business Bay address, with every item logged for you.
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Property selection and paperwork handled from start to finish.
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Off-ramp through ADGM and VARA regulated exchanges.
ExploreGot Questions?
Either, depending on your route. 183 days in a 12-month period qualifies on its own. 90 days qualifies only if you also hold a UAE residence permit and have a permanent home or a job or business in the UAE.
No. The 90-day route requires a UAE residence permit, so a visitor without one can only qualify through 183 days or the center of life route.
It covers part of the test. A free zone company gives you a residence visa and a business in the UAE, which meets the permit and business conditions of the 90-day route. You still need to spend 90 or more days here in a 12-month period.
No. A rented home counts as a permanent home if it is available to you. A tenancy contract in your name is the usual proof.
Tax residency is your status under UAE law; the Tax Residency Certificate is the document that proves it. You become a tax resident by meeting a route, then apply to the FTA for the certificate when you need to show it.
No, not by itself. Your home country applies its own residency rules, so you also need to break tax residency there. Check the exit rules for your country before you move.
Yes. The UAE does not tax individuals on salary or personal investment income. Business profits are separate: companies pay corporate tax of 0% up to AED 375,000 and 9% above, and qualifying free zone income can be taxed at 0%.
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General information, not tax advice. Rules can change; speak to a qualified tax advisor about your own situation.
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Book a free 30-minute call with our team. We will check which route fits you, what you need to set up and how to prove it to your home country.