Cabinet Resolution No. (85) of 2022 Concerning Determining the Tax Residence (tax law)

Article (1)  
Definitions  
In application of the provisions of this Resolution, the following words and phrases shall have the 
meanings assigned to each of them, unless the context otherwise requires:  
State  : United Arab Emirates.  
Minister  : Minister of Finance.  
FTA  : The Federal Tax Authority.  
Person  : Natural or legal person.  
Tax Resident  : The person residing in the State as specified in Articles (3) and (4) of this 
Resolution.  
Business  : Any activity that is practised regularly, continuously, and independently by 
any person, such as industrial, commercial, agricultural, professional, craft 
or service activity, excavation activities, or activities related to the use of 
tangible or intangible property.  Cabinet Resolution of 20 22 Determining the Tax Residence  2 
 Residence 
Permit  : The permit or authorisation issued by the competent authorities in the 
State to grant a natural person the right to reside or work within the 
territory of the State, and it does not include any temporary permit to enter 
the State for a specified period of time for the purposes of temporary travel, 
tourism, sports, treatment or any other purpose.  
Permanent 
Residence  : The place located in the State and available to the natural person at all 
times.  
International 
Agreement  : Any bilateral or multilateral agreement or any other agreement to which 
the State is a party, and which has been ratified by the parties.  
Tax 
Residence 
Certificate  : A certificate issued by the FTA proving that the person is a Tax Resident in 
the State.  
Tax  : Every feder al tax imposed under the Tax Law of which management, 
collection and implementation is entrusted to the FTA.  
Tax Law  : Any federal law under which a tax is imposed.

Article (2)  
Objectives of the Resolution  
This Resolution aims to define the requirements and conditions for determining a person as a Tax 
Resident in the State.

Article (3)  
Legal Person  
A legal person is considered a Tax Resident in the State in any of the following two cases:  
1. If it was established, formed,  or recognised in accor dance with the legislation in force in the 
State, not including the branch that is registered by a foreign legal person in the State.  
2. If it is considered a Tax Resident under the applicable Tax Law in the State.  
  Cabinet Resolution of 20 22 Determining the Tax Residence  3

Article (4)  
Natural Person  
A natural perso n is considered a Tax Resident in the State if any of the following conditions are 
met:  
1. If his usual or main place of residence and the centre of his financial and personal interests 
are in the State or if it fulfils the conditions and criteria specified b y a decision issued by the 
Minister.  
2. If he has been physically present in the State for a period of one hundred and eighty -three 
days (183) or more, during the relevant twelve (12) consecutive month period.  
3. If he has been physically present in the State fo r a period of ninety (90) days or more, during 
the relevant twelve (12) consecutive months, and holds the nationality of the State, a valid 
residence permit in the State or the nationality of any of the member states of the Gulf 
Cooperation Council, and me ets any of the following:  
a. Having a permanent place of residence in the State.  
b. Practising a job or business in the State.

Article (5)  
Tax Residence Certificate  
1. The person who is considered as a Tax Resident in the State in accordance with the provisions 
of Articles (3) or (4) of this Resolution may submit an application to the FTA, for the purpose 
of issuing his Tax Residence Certificate.  
2. The application referred to in Clause (1) of this Article shall be submitted in accordance with 
the form and manner dete rmined by the FTA.  
3. If the FTA is satisfied that the applicant meets the conditions specified in Articles (3) or (4) of 
this Resolution and that the application is submitted in accordance with Clause (2) of this 
Article, it may approve the application and issue a Tax Residence Certificate.  
 
  Cabinet Resolution of 20 22 Determining the Tax Residence  4

Article (6)  
International Agreements  
1. If any international agreement specifies certain conditions for determining Tax Residence, the 
provisions of that international agreement regarding the determination of Tax Residence 
shall apply for the purposes of that international agreement.  
2. The Minister shall issue a decision specifying the form and method of issuing certificates to 
determine the Tax Residence for the purposes of the international agr eement.

Article (7)  
FTA's Powers and Cooperation Therewith  
1. The FTA may request all information, data and documents related to any person from all 
government agencies in the State for the purposes of implementing the provisions of this 
Resolution.  
2. All gove rnment agencies in the State must fully cooperate with the FTA for the purposes of 
implementing the provisions of this Resolution, including providing the FTA with all 
information, data and documents related to any person as required by the FTA.

Article (8) 
Executive Resolutions  
1. The Minister shall issue the necessary decisions to determine the conditions, controls,  and 
criteria for the implementation of any of the provisions of this Resolution.  
2. The FTA shall be responsible for issuing clarifications and directives for the implementation 
of any of the provisions of this Resolution.  
 
  Cabinet Resolution of 20 22 Determining the Tax Residence  5

Article (9)  
Resolution Publication and Entry into Force  
This Resolution shall be published in the Official Gazette and shall enter into force as of 01 Marc h 
2023.  
 
 
 
 
 
 
Mohammed bin Rashid Al -Maktoum  
Prime Minister  
 
Issued by Us:  
On:  06 Safar 1444 AH 
Corresponding to:  02 September 2022 AD