What is a Tax Residency Certificate and how do I get one?

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.

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.

Article 6 – Publishing and Coming into Effect1 This Decision shall be published in the Official Gazette, and shall enter into effect after 30 days from the date of its publishing. 1 The amendments contained in Cabinet Decision No. 7 of 2023 shall come into effect as of 1 June 2023; the amendments contained in Cabinet Decision No. 111 of 2023 shall come into effect as of 1 December 2023. Cabinet Decision No. 65 of 2020, and its amendments - Unofficial translation 3 Table of Fees for the Services Provided by the Federal Tax Authority Appendix to the Cabinet Decision No. 65 of 2020, and its Amendments No. Service description Fee (in AED) 1 Issuance of an attested paper tax registration certificate (new/replacement). Issuance of an attested paper warehouse keeper registration certificate (new/replacement). Registration of a designated zone, pursuant to the provisions of the Federal Decree-Law No. 7 of 2017 on Excise Tax. Registration and renewal of registration of a natural person as a tax agent in the register of tax agents.2 Registration and renewal of registration of a juridical person as a tax agent in the register of tax agents.3 Registration of an accounting software vendor with the Authority. Renewal of the registration of an accounting software vendor with the Authority. Submission of an application for the issuance of a Tax Residency Certificate. Review of the application and issuance of an electronic Tax Residency Certificate to a registrant with the Authority. Review of the application and issuance of an electronic Tax Residency Certificate to a legal person not registered with the Authority. Review of the application and issuance of an electronic Tax Residency Certificate to a natural person not registered with the Authority. 250 for each certificate. 250 for each certificate. 2,000 for every year. 2 3 4 5 6 7 8 9 10 11 3,000 for every 3 years. 10,000 for each year. 10,000 for each year. 10,000 for each year. 50 for each application. 500 for each application. 1,750 for each application. 1,000 for each application. 2 Amended in accordance with Cabinet Decision No. 111 of 2023. 3 Amended in accordance with Cabinet Decision No. 111 of 2023. Cabinet Decision No. 65 of 2020, and its amendments - Unofficial translation 4 No. Service description Fee (in AED) 12 Printing of a paper copy of the electronic Tax Residency Certificate issued under items no. 9, 10, and 11 of this table (new/replacement). Submission of application for the issuance of a Certificate of Commercial Activities. Review of the application and issuance of an electronic Certificate of Commercial Activities. Printing of a paper copy of the electronic Certificate of Commercial Activities issued under item no. 14 of this table (new/replacement). A private clarification request relating to one tax.4,5,6 250 for each certificate. 13 14 15 16 17 50 for each application. 500 for each application. 250 for each certificate. 1,500 for each application. A private clarification request relating to more than one 2,250 for each tax.4,5,6 application. 4 Added in accordance with Cabinet Decision No. 7 of 2023 and effective from 1 June 2023. 5 Article 2 of Cabinet Decision No. 7 of 2023 states that “For the purposes of this Decision, a private clarification means the clarification issued by the Authority in the form of a document stamped and signed by the Director General of the Federal Tax Authority or his delegate or his representative, in relation to specific tax technical matters and for a specific taxpayer, according to a private clarification request that he submits through the form prepared for that purpose on the Authority’s website and the documents attached to that form”. 6 Article 3 of Cabinet Decision No. 7 of 2023 states that “The Authority may refund the fees stated in Article 1 of this Decision for a private clarification request relating to one tax or a private clarification request relating to more than one tax, to the applicant in the cases where the Authority does not issue the private clarification required”. Cabinet Decision No. 65 of 2020, and its amendments - Unofficial translation 5

7. Obtaining a Tax Residency Certificate 7.1. Tax Residency Certificate A Tax Residency Certificate is a certificate issued by the FTA proving that the Person is a Tax Resident in the UAE. A Tax Residency Certificate can be obtained for DTA purposes and for purposes other than the application of a DTA. The relevant criteria for obtaining a Tax Residency Certificate and the relevant procedure are further detailed below. 7.2. Periods covered by the Tax Residency Certificate Applicants must include which Tax Period or other 12-month period to be covered by the Tax Residency Certificate, depending on the specific situation. If a Tax Period is selected, it can only be the current Tax Period or a prior Tax Period. For juridical persons, the Tax Period is the Financial Year. Generally, this is the 12month period for which the Taxable Person prepares Financial Statements. For natural persons, the Tax Period is the Gregorian calendar year. Where a Tax Residency Certificate is required for the current period, the application will only be considered by the FTA as follows: Juridical person After three (3) months into the period. Natural person As soon as the criteria to be Tax Resident are met. Government Entities and Government Controlled Entities One day into the period. A Tax Residency Certificate cannot be obtained for a future period (i.e. for a Tax Period or a 12-month period that has not commenced), as the FTA cannot certify that a Person will continue to be UAE Tax Resident for a future period. Tax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 53