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UAE: Corporate tax guide on tax residency and tax residency certificate

A comprehensive corporate tax guide 

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November 5, 2024

The Federal Tax Authority (FTA) released a guide on tax residence rules and the procedures for obtaining tax residency certificates (TRC), effective immediately.

The guide outlines the conditions for individuals and entities to be considered tax residents under domestic rules and explains the interaction with existing tax treaties.

In light of the guide, being a “resident person” for the purposes of corporate tax is distinct from being a “tax resident” of the UAE under domestic laws or under the applicable double tax agreement (DTA).

The guide addresses the following topics:

  • Resident person under the UAE corporate tax law
  • Tax residency under the UAE domestic law
  • Tax residency under income tax treaties
  • Obtaining a tax residency certificate

Read a November 2024 report prepared by the KPMG member firm in the UAE
 

For more information, contact a KPMG tax professional in the UAE:

Koen Valeer R. Desloover | kdesloover@kpmg.com

Nadia Batiukova | nbatiukova1@kpmg.com

Neha Jain | njain13@kpmg.com

Joseph Halim | josephhalim@kpmg.com

Arturo González Torrero | agonzaleztorrero@kpmg.com

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