Do I need to physically stay in the UAE for 6 months to get the Tax Residency Certificate?

[babaorum]

In order to maintain residency once one has a visa, they have to visit the UAE at least once every 180 days.

However, the conditions to maintain tax residency are unclear. The Ministry of Finance website lists the following:

Conditions & Required Documents:

For individuals:

To apply for a tax domicile certificate individuals must have been a resident in the UAE for at least 180 days. The certificate is not granted to non-residents.

The following documents must be attached:

• A copy of the passport + valid permit of residence
• A copy of ID card
• A certified copy of (residential) lease agreement
• Validated 6-month bank statement from a local bank
• Source of income/Salary certificate
• A report from the General Directorate of Residency and Foreigners Affairs specifying the number of days the resident has stayed in the UAE
• Tax forms (if any) from the country in which the certificate is to be submitted

It is unclear whether one has to spend any time in the UAE - apart from the visit every 180 days - in order to qualify.
I called the Federal Tax Authority and they said the customer representative said that in the guidelines visible to him, he sees a condition of physical presence in the UAE for 183 days per year - which is surprising, because such information should be published somewhere! I couldn't find it on any government website.

However, several incorporation/immigration websites say that there is no physical residence requirement. I called one of them and he said that in his 25 years of experience, he saw that in practice, if one visits the UAE 3-4 a year and stays a week each time, the tax residency certificate will be issued.

I was wondering if anyone spent less than 183 days in the UAE, yet was able to obtain said certificate.

 

[Gediminas]

Based on our experience, I can confirm that in practice you don't need to spend half year in UAE to obtain a tax residency certificate.

 

[babaorum]

Based on our experience, I can confirm that in practice you don't need to spend half year in UAE to obtain a tax residency certificate.

Thank you for your response. Is there some rough guideline regarding how long one has to stay?

 

[rowena]

Of course, you need to stay at least 180 days and you need to provide evidence about it.

https://www.mof.gov.ae/en/mservices/Documents/TaxDomicile.docx

Conditions & Required Documents:
For individuals:
To apply for a tax domicile certificate individuals must have been a resident in the UAE for at least 180 days. The certificate is not granted to non-residents.

The following documents must be attached:
A copy of the passport + valid permit of residence
A copy of ID card
A certified copy of (residential) lease agreement
Validated 6-month bank statement from a local bank
Source of income/Salary certificate
A report from the General Directorate of Residency and Foreigners Affairs specifying the number of days the resident has stayed in the UAE
Tax forms (if any) from the country in which the certificate is to be submitted

 

[babaorum]

My understanding is that being "resident" just means having a valid residency card. The language used support that interpretation - because it says being resident for at least 180 days which implies that once residence starts, it is not discontinued. Otherwise, it would have been 180 days per calendar year or something of the sort. Here's how the UAE defines "resident" with the OCDE:

"Resident Person" in the United Arab Emirates means: A. AnIndividual:

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

The last thing suggests that they might take into account the number of days spent, however, there doesn't seem to be a hard requirement.

 

[rowena]

Residency and Tax Residency are different things. You can keep your residency as long as you visit the country every 180 days(2 times a year) but the tax residency is something different. You need to stay in UAE for least half of the year.

 

[Gediminas]

Residency and Tax Residency are different things. You can keep your residency as long as you visit the country every 180 days(2 times a year) but the tax residency is something different. You need to stay in UAE for least half of the year.

In reality - you don't. I have many examples.

 

[JackAlabama]

In reality - you don't. I have many examples.

That is again the thing with what places say and what they do.
Posting this here will then increase the pressure on UAE by the oecd- and eurotaxnazi crowd.

 

[CaptK]

6 months after getting your ID card you can apply for your tax certificate regardless of whether you are in the UAE or not.
Ideally make the application in country but it's tried and tested from my end.

 

[nomad999]

In reality - you don't. I have many examples.

Thats a big risk though, if they deny you a certificate you could get fucked hard ...
I am guessing this work after many years of requesting that certificate ?

 

[rowena]

If there is some kind of loophole, it is better to hurry. I don't think it will last longer.

 

[rey skywalker]

is changing very fast , if you want tax resident certificate , i suggest some here at least every 2 mounths that should be enough

 

[rey skywalker]

if you go to police in airport they have full logs of your entry there is not much escape if they decide to enforce it strictly