Can I get a tax clearance certificate?
It depends which certificate you mean. If you want proof you're a UAE tax resident, you can apply for a Tax Residency Certificate online, and the FTA will approve it if you meet the residency conditions. If you mean a VAT clearance certificate, you apply through the FTA portal, but the sources don't say what conditions earn approval.
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The detail
There is no single 'tax clearance certificate' regime described in the sources; two distinct certificates are covered. A Tax Residency Certificate is issued under Article 5 of Cabinet Decision No. 85 of 2022 (or Article 2 of Ministerial Decision No. 247 of 2023 for treaty purposes) where the Authority is satisfied the applicant meets the tax residency conditions and the application is properly submitted. A separate VAT Clearance Certificate can be initiated via the FTA portal, but the sources only describe the portal steps, not the approval criteria.123
What the law says
- A person considered a UAE Tax Resident under Articles 3 or 4 of Cabinet Decision No. 85 of 2022 may apply for a Tax Residency Certificate, which the Authority may issue if satisfied the conditions are met.1
- For treaty purposes, a person meeting the tax residency conditions under the relevant International Agreement may apply under Article 2 of Ministerial Decision No. 247 of 2023, and the Authority may issue the certificate if satisfied.2
- A VAT Clearance Certificate application is initiated by selecting the Clearance Certificate tile on the FTA portal, per the FTA's user guidance.3 Based on FTA guidance
What it depends on
Check before you rely on it
- Confirm which certificate you actually need (tax residency vs VAT clearance)
- If seeking tax residency, check you meet the residency day-count or domicile conditions in your own facts
- Check the FTA portal for the specific document checklist for a VAT clearance certificate
Sources (3) — read the official text
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Article 5 – Tax Residency Certificate
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Article 5 – Tax Residency Certificate 1. The Person who is considered a Tax Resident in the State in accordance with the provisions of Articles 3 or 4 of this Decision, may make an application to the Authority for the purpose of issuing a Tax Residency Certificate to that Person. 2. The application referred to in Clause 1 of this Article shall be submitted in accordance with the form and manner specified by the Authority. 3. If the Authority is satisfied that the applicant meets the requirements set out in Articles 3 or 4 of this Decision and that the application was submitted in accordance with Clause 2 of this Article, the Authority may approve the application and issue the Tax Residency Certificate.
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Article 2 – Issuance of Tax Residency Certificate for the Purposes
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Article 2 – Issuance of Tax Residency Certificate for the Purposes of an International Agreement 1. For the purposes of Article (6) of Cabinet Decision No. (85) of 2022 referred to above, a Person who meets the conditions of tax residency in the State pursuant to the relevant International Agreement may make an application to the Authority Ministerial Decision No. 247 of 2023 – As published by Ministry of Finance 1 to obtain a Tax Residency Certificate for the purposes of that International Agreement. 2. The application referred to in Clause (1) of this Article shall be submitted in the form and manner specified by the Authority and shall include all necessary information for the Authority to issue the Tax Residency Certificate. 3. If the Authority is satisfied that the applicant meets the conditions of tax residency in the State in accordance with the provisions of the relevant International Agreement, the Authority may approve the application and issue a Tax Residency Certificate in the form attached to this Decision or in any other form acceptable to the Authority.
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Read the article
Initiate Clearance certificate Step (1) Action Go to Clearance certificate tile. Click 'View All' to initiate the clearance certificate application. Federal Tax Authority Clearence Certificate - Taxpayer User Manual Page 9
Written by AI from the FTA sources above and checked before display. Not tax advice or official FTA information - confirm with a tax adviser before you act. Full disclaimer
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