United Arab Emirates

Information on Residency for tax purposes

Criteria for Individuals to be considered a tax resident

"Resident Person" in the United Arab Emirates means:

  1. An Individual:
    1. Any United Arab Emirates National
    2. An individual who is a resident in United Arab Emirates with:
      1. a valid Emirates ID and
      2. a valid Residency Visa.

Criteria for Entities to be considered a tax resident

"Resident Person" in the United Arab Emirates means:

  1. An Entity:
    1. An entity which is incorporated, registered, managed and controlled within the territory of the United Arab Emirates.

Entity types that are as a rule not considered tax residents

In accordance with the above "Resident" definition, all entities that are incorporated under the laws of the United Arab Emirates are considered as resident for tax purposes.

Contact for further information

Ministry of Finance
1565 Dubai
United Arab Emirates

E-Mail: taxinfo@mof.gov.ae

Response date 2017-03-02 (yyyy-mm-dd)