If you are living in the United Arab Emirates and need to prove your tax residency status, you may apply for a Tax Residency Certificate through the Federal Tax Authority (FTA).

This document is particularly useful for individuals seeking to benefit from international tax treaties, such as the Double Taxation Agreement between the UAE and Spain, helping to prevent the same income from being taxed in both jurisdictions.

Who Can Apply?

Both individuals and companies may apply for a Tax Residency Certificate, provided they meet the applicable requirements.

For individuals, one of the key requirements is having spent at least 183 days in the UAE during the relevant tax year.

Basic Requirements for Individuals

• Have resided in the United Arab Emirates for at least 183 days during the tax year.
• Valid passport.
• Valid UAE residence visa.
• Emirates ID.
• Immigration report (which can be obtained from the General Directorate of Residency and Foreigners Affairs).
• Proof of accommodation, such as a tenancy contract (registered with Ejari if you reside in Dubai).
• Local bank statements covering the previous six months.
• In certain cases, a Tax Identification Number (TIN) from the individual’s home country (for example, Spain), if the certificate will be used abroad.

What Is It Used For?

A Tax Residency Certificate serves as proof to foreign tax authorities—such as the Spanish Tax Agency—that the holder is a tax resident of the United Arab Emirates.

Thanks to the tax treaty currently in force between the UAE and Spain, this certificate may help prevent unnecessary withholding taxes or double taxation on income such as dividends, rental income, or capital gains.

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