TAX Services in UAE

Issuing Tax Domicile Certificate

Definition of Service:

A certificate issued for eligible government entities, companies and individuals to take advantage of agreements of double taxation avoidance on income signed by the UAE.

General information:

This service is provided to government entities, companies registered and individuals resident in UAE. It does not apply to subsidiaries as they are not included in double taxation avoidance agreements. The service is provided via the website or smartphone application within three working days, and it requires the creation of an account on the system (MoF website).

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

Note:

For investors:

The company license including partners’ names should be attached + previously mentioned documents.

For housewives:

The application should be attached to a copy of Marriage Certificate + a copy of passports and permits of residence for the married couple + salary certificate and employment contract of the husband + the other documents related to the husband as referred to earlier.

For companies:

To apply for tax domicile certificates, the company must have exercised its activity in the UAE for at least one year:

• A copy of the trade licence and partners’ attachment
• Establishment contract certified by official authorities (if it is not a Sole Company)
• A copy of the company’s owners/partners/directors’ passports
• A copy of the company’s owners/partners/directors’ IDs
• A copy of the company’s owners/partners/directors’ permits of residence
• A certified copy of the audited financial accounts
• A validated 6-month bank statement
• A certified copy of the lease agreement
• The organisational structure of the company (if it is not a Sole Company)
• Tax forms (if any) of the country in which the certificate to be submitted

Service implementation procedures/steps:

• Create an account in the system
• Complete certificate application form
• Attach required documents in digital format (PDF or JPEG)
• Verification of application and attached documents. If they meet the criteria, you will receive an e-mail to inform you of the approval and to pay the rest of the fees via the system
• After the payment is complete, a certificate will be issued and sent to your address by express courier