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A Tax Residency Certificate proves to another country's tax authority that you or your company are tax resident in the UAE, so you can claim relief under a double tax treaty. It is issued by the Federal Tax Authority, and eligibility is tested differently for people and companies.
Cabinet Decision No. 85 of 2022 (Article 4, in force 1 March 2023) makes a natural person a UAE tax resident where any one of these is met.
It is evidence for a specific claim, not a general status document.
A certificate is issued for a defined period you nominate, not open-endedly. A treaty claim for a different year needs its own certificate.
Applications are made for a defined period. Check the period, and the evidence you can still produce for it, before applying.
Yes, it is the same certificate. But the test that matters is the tax one: you have to actually meet one of the three routes.
Very likely, under the 90-day route — if you hold a valid UAE residence permit or GCC nationality and either keep a home available to you here or run a business or job here. That is a lighter test than centre of interests, and it is the one to check first.
Article 3 excludes a branch registered in the UAE by a foreign juridical person from the incorporation test. That is a structural question worth raising before the certificate is needed.
Most people who think they fail the 183-day test are comfortably inside the 90-day one. Tell us your days, your permit and where you keep a home, and we will tell you which route the application should be built on.
