Cabinet Resolution No. (85) of 2022 regarding Determining Tax Domicile

Council of Ministers

  • After perusal of the Constitution,
  • Federal Law No. (1) of 1972 regarding the competencies of ministries and powers of ministers and its amendments,
  • Federal Decree-Law No. (13) of 2016 regarding the establishment of the Federal Tax Authority and its amendments, Federal Law No. 7 of 2017 regarding tax procedures and its amendments,
  • and based on what was presented by the Minister


Article 1


In applying the provisions of this resolution, the following words and phrases shall have the meanings indicated against each of them, unless the text stipulates otherwise.

Country: United Arab Emirates.

Minister: Minister of Finance.

Authority: Federal Tax Authority.

The Person: A Natural or Legal Person.

Tax Resident: A person residing in the country as specified in Articles 3 and 4 of this Cabinet Decision, any activity that is practiced regularly, continuously, and independently by any person, such as industrial, commercial, agricultural, professional, craft or service activities, exploration activities, or related to the use of tangible or intangible properties.

Residence Permit: Permit or permission issued by the competent authority in the country to grant a natural person the right to reside or work within the territory of the country. This does not include any temporary permit to enter the country for a specified period for the purposes of temporary travel, tourism, sports, treatment or any other purpose.

Place of residence: the state, it is available to a natural person at all times perpetual.

International Agreement:  Any bilateral or multilateral agreements or any other agreement to which the country is a party, that has been ratified by the parties.

Citizen’s Certificate:  A certificate issued by the Authority proving that the person is a tax resident in the tax country.

Tax:  Every federal tax imposed under the tax law whose administration, collection and enforcement are entrusted with the environment.

Tax Law: Any federal law imposed under a tax.

Article 2

The aims

This decision aims to specify the requirements and conditions for determining a person as a tax resident in the country.


Article 3

Legal Person

A legal Person is considered a tax resident in the country in any of the following two cases:

  1. It was established, formed, or recognized in accordance with the legislation in force in the country, and
  2. it does not include the branch that is registered by a foreign legal person in the country

It is considered a tax resident under the tax law of the country.


Article 4

Natural Person

A natural person is considered a tax resident in the country if any of the following conditions are met:

  • If his usual or principal place of residence and the center of his financial and personal interests are in the country, or if he meets the conditions and criteria specified by a decision of the Minister.
  • If he has been physically present in the State for a period of 183 eighty-three days or more during the relevant 12-month period.
  • If he is physically present in the country for 90 days or more, during a period of 12 months, and holds the nationality of the country, or holds a valid residence permit in the country, or holds the nationality of any of the member states of the Cooperation Council for the Arab States of the Gulf, and fulfills any of the following:
  1. He has a permanent place of residence in the country.
  2. Doing a job or business in the country.


Article 5

Tax citizen’s certificate

1- A person who is a tax resident in the country and in accordance with the provisions of Articles (3 or 4) of this decision may submit an application to the Authority, for the purpose of issuing a tax domicile certificate for him.

 2- The application referred to in Clause (1) of this Article shall be submitted in accordance with the form and method determined by the environment.

3- If the Authority is satisfied that the applicant meets the conditions specified in Articles (3 or 4) of this decision and that the application has been submitted in accordance with Clause 2 of this Article, the Authority may approve the application and issue a tax domicile certificate.


Article 6

International agreements

1- If any international agreement specifies specific conditions for determining the tax domicile, the provisions of that international agreement regarding determining the tax domicile must be applied for the purposes of that international agreement.

2- The tax minister issues a decision specifying the form of the job and the method of issuing certificates to determine the tax domicile for the purposes of the international agreement.


Article 7

Authority’s powers and it’s cooperation

1- The authority may request all information, data and documents related to any person from all government agencies in the country for the purposes of implementing the provisions of this resolution.

2- All government agencies in the country must cooperate fully with the authority for the purposes of implementing the provisions of this resolution, including providing the authority with all information, data and documents related to any person as required by the authority.


Article 8

Executive decisions

1- The Minister shall issue the necessary decisions to determine the conditions, controls, and standards necessary for the implementation of any of the provisions of this decision.

2- The authority is responsible for issuing clarifications and directives for the implementation of any of the provisions of this decision.


Article 9

Publish the decision and act on it

This decision shall be published in the Official Gazette and shall come into force from 01 March 2023.


  1. Mohammed bin Rashed Al-Maktoum

Prime Minister