Welcome to the United Arab Emirates! As a digital nomad, expat, or location-independent worker, obtaining tax residency in this vibrant and dynamic country can open doors to new opportunities. Follow this comprehensive guide to navigate the process smoothly and legally.
Step 1: Entry Visa
To begin the process, ensure you have a valid entry visa. Depending on your nationality, you may be eligible for a visa-on-arrival or you might need to apply for a visa in advance. Make sure to check the specific requirements for your country of origin.
Step 2: Establish a Physical Presence
You must establish a physical presence in the UAE. This typically means spending at least 183 days in the country within a 12-month period. Keep records of your entry and exit dates to demonstrate your physical presence if required.
Step 3: Secure a Residency Visa
Apply for a residency visa. This can be obtained through various means such as employment, business setup, or property investment. Ensure that your residency visa is valid and renewed as necessary.
Step 4: Obtain an Emirates ID
Once you have your residency visa, apply for an Emirates ID. This identification card is mandatory for all residents and is used for various official purposes. Follow the application process through the Federal Authority for Identity and Citizenship.
Step 5: Open a Local Bank Account
To further solidify your tax residency, open a local bank account. This demonstrates financial ties to the UAE and will be useful for managing your finances while living in the country.
Step 6: Lease or Purchase Property
Consider leasing or purchasing property in the UAE. This not only provides a place to live but also strengthens your ties to the country, supporting your claim for tax residency.
Step 7: Register with Local Authorities
Ensure you are registered with the local authorities and comply with any additional requirements they may have. This could include registering your address or obtaining any necessary permits or licenses.
Step 8: Maintain Continuous Presence
To maintain your tax residency status, ensure you continue to meet the physical presence requirement and keep your residency visa and Emirates ID up to date. Regularly review the legal requirements to stay compliant.
Legal References
- Federal Law No. 6 of 1973 on Entry and Residence of Foreigners
- Cabinet Decision No. 56 of 2018 Regarding the Organization of Residence Permits for Investors, Entrepreneurs and Special Talents
- Federal Authority for Identity and Citizenship regulations
Useful Links
