Indian Tax Residency After Moving to UAE: Rules, Day Counts & Common Mistakes

Summary: Moving from India to the UAE does not automatically make an individual a non-resident for Indian tax purposes. Residential status must be determined separately for each relevant Indian tax year by applying the applicable statutory rules, with physical presence, the purpose and timing of departure, earlier travel history, Indian-source income and special provisions all requiring consideration. An Indian citizen leaving India for employment abroad may benefit from a special rule under which the ordinary 60-day condition does not apply, while Indian citizens or persons of Indian origin visiting India may be subject to a modified 120-day rule where the prescribed income and historical presence conditions are satisfied. Certain Indian citizens may also be deemed residents where Indian income excluding foreign-source income exceeds ₹15 lakh and they are not liable to tax elsewhere by reason of residence, domicile or a similar criterion. A resident may be ordinarily resident or RNOR, with materially different consequences for foreign income. UAE domestic tax residence is separate from Indian residence and from treaty residence under the India–UAE DTAA. The treaty contains its own residence requirement and tie-breaker framework where dual residence arises. A UAE Tax Residency Certificate can support a treaty claim but does not override the treaty conditions. After relocation, Indian-source income may continue to be taxable, and banking, FEMA, foreign-asset reporting, UAE business-management and documentation issues must also be reviewed. Reliable travel, employment, accommodation, financial and tax-residency records should be maintained, and the analysis should be repeated for each year.

Introduction

Moving from India to the United Arab Emirates can change an individual’s tax position significantly, but the change does not occur merely because a UAE residence visa has been issued.

Indian tax residence is determined mainly by physical presence and specific statutory conditions. The purpose of leaving India, income earned from Indian sources, travel during the year and earlier residence history can all influence the result. In certain cases, an Indian citizen living abroad may even be treated as a deemed resident of India.

The position becomes more complicated because India and the UAE use different tax years and maintain separate domestic residency rules. The India–UAE Double Taxation Avoidance Agreement adds another layer, particularly where both countries could regard the individual as a resident.

Anyone relocating to the UAE should therefore distinguish among four different matters:

• UAE immigration residence;
• Residence under UAE domestic tax law;
• Residence under Indian income-tax law; and
• Treaty residence under the India–UAE DTAA.

These concepts are related, but they are not interchangeable.

A UAE Residence Visa Does Not Automatically Make a Person Non-Resident in India

A UAE residence visa permits an individual to live in the Emirates subject to immigration requirements. It does not determine the individual’s residential status under Indian tax law.

Similarly, the following documents do not independently establish non-resident status in India:

• Emirates ID;
• UAE employment contract;
• UAE trade licence;
• Tenancy contract;
• UAE bank account; or
• Family residence visa.

These documents may support the wider factual position, but Indian residence is decided by applying the relevant statutory rules to the individual’s actual circumstances.

A person who obtains a UAE residence visa but continues to spend substantial time in India may remain an Indian tax resident. Conversely, an Indian citizen who genuinely relocates for employment and spends comparatively few days in India may become non-resident even though some Indian financial connections continue.

The Applicable Indian Residency Framework

For income earned up to 31 March 2026, residential status is governed by Section 6 of the Income-tax Act, 1961.

The Income-tax Act, 2025 applies from 1 April 2026. Section 6 of the new Act continues the central residence framework using the concept of a “tax year.”

Although the basic day-count rules remain familiar, taxpayers must use the legislation applicable to the relevant period. Residential status is determined separately for every Indian tax year. Becoming non-resident in one year does not permanently establish the same status for future years.

The Basic Tests for Indian Residence

Under Section 6 of the Income-tax Act, 2025, an individual will generally be resident in India for a tax year if either of the following conditions is satisfied:

1. The individual is present in India for at least 182 days during that tax year; or

2. The individual is present in India for at least 60 days during that tax year and for at least 365 days in aggregate during the four preceding tax years.

The Indian tax year runs from 1 April to 31 March.

These tests require a precise physical-presence calculation. The individual’s intention to settle abroad does not replace the statutory day count. The location of citizenship, family, employment or investments may be relevant to other parts of the analysis, but the basic domestic residence test begins with days of presence.

Special Rule When an Indian Citizen Leaves for Employment Abroad

An important exception applies to an Indian citizen who leaves India during the tax year for the purpose of employment outside India.

For such an individual, the 60-day condition under the second basic test does not apply. Residence for the departure year will generally arise only if the individual remains in India for at least 182 days.

This rule can assist a person who leaves India to take up employment in the UAE partway through the year. However, the purpose and timing of departure must be supported by the facts.

Relevant evidence may include:

• UAE employment agreement;
• Offer and joining letters;
• Work permit;
• Residence visa;
• Emirates ID;
• Travel records;
• UAE payroll documents; and
• Proof of accommodation in the UAE.

The phrase “for the purpose of employment outside India” should not be restricted to an ordinary employer-employee arrangement without reviewing the applicable law and judicial interpretation. Nevertheless, a person relocating as a shareholder, investor, independent consultant or passive company owner should not automatically assume that the employment-departure exception applies.

The exact reason for leaving India must be examined.

Why the Date of Departure Matters

Consider an Indian citizen who leaves India for UAE employment on 1 October. By then, the individual may already have spent approximately 183 days in India during the relevant tax year. Leaving India permanently in October will not reverse the days already accumulated.

That person may remain resident in India for that tax year even if the UAE employment is genuine.

A departure closer to the beginning of the Indian tax year can produce a different result. This is why tax-residency planning should be undertaken before booking the relocation date, not after the year has ended.

The correct calculation should use the person’s actual entry and exit dates. Passport stamps may not always provide a complete record, particularly where electronic immigration gates have been used. Official travel history, airline records, boarding passes and calendar entries should therefore be retained.

Rules for Indian Citizens and Persons of Indian Origin Visiting India

Different rules apply when an Indian citizen or person of Indian origin is living outside India and visits India during the tax year.

An individual is generally treated as a person of Indian origin if the individual, either parent or any grandparent was born in undivided India, subject to the applicable statutory definition.

For an Indian citizen or person of Indian origin who is outside India and comes on a visit, the 60-day limb of the ordinary residence test generally does not apply.

However, a special 120-day rule can apply where:

• The person is an Indian citizen or person of Indian origin;
• The person is outside India and visits India;
• Total income, excluding income from foreign sources, exceeds ₹15 lakh during the tax year; and
• The person remains in India for at least 120 days but less than 182 days.

The individual’s earlier presence must also be considered because the modified test continues to refer to an aggregate presence of at least 365 days during the four preceding tax years.

A high-income individual who spends 120 days in India is therefore not automatically resident. The 365-day historical condition must also be tested.

Where the modified 120-day rule causes residence, the individual is generally classified as resident but not ordinarily resident rather than ordinarily resident.

What Does the ₹15 Lakh Threshold Include?

For the special 120-day rule and deemed-residence provision, the legislation refers to total income exceeding ₹15 lakh, excluding income from foreign sources.

The statutory definition of income from foreign sources requires care. It generally concerns income accruing or arising outside India, but excludes income derived from a business controlled in India or a profession set up in India. Income deemed to accrue or arise in India is also not treated as foreign-source income for this purpose.

Accordingly, the calculation should not be made by simply adding amounts received in an Indian bank account. The legal source and character of each item must be identified.

Indian-source items that may require examination include:

• Rent from property in India;
• Interest from Indian deposits;
• Capital gains from Indian securities or property;
• Dividends from Indian companies;
• Business income connected with India;
• Professional income attributable to an Indian setup; and
• Income deemed to accrue or arise in India.

Applicable deductions and computational provisions must also be considered when determining whether the threshold is crossed.

Deemed Residence of Certain Indian Citizens

An Indian citizen may be deemed resident in India even without satisfying the ordinary physical-presence tests if:

• The individual’s total income, excluding income from foreign sources, exceeds ₹15 lakh during the tax year; and
• The individual is not liable to tax in any other country or territory by reason of domicile, residence or another criterion of a similar nature.

A person treated as resident under this provision is generally classified as resident but not ordinarily resident.

This rule was introduced to address certain cases involving Indian citizens with substantial Indian income who were not liable to tax as residents in any jurisdiction. It is not a general rule making every Indian citizen in a tax-free country resident in India.

The expression “liable to tax” is crucial. It does not necessarily mean that the individual must have paid income tax. A country may possess the legal right to tax a resident even where no tax is ultimately payable because of an exemption, threshold, deduction or applicable rate.

The UAE now has a formal domestic tax-residency framework, and natural persons may also fall within UAE Corporate Tax when conducting a business or business activity above the prescribed turnover threshold. Nevertheless, the effect of the Indian deemed-residence rule must be examined on the particular facts. A person should not conclude that the rule applies—or does not apply—merely because the UAE does not impose a general tax on salaries.

Resident, Resident but Not Ordinarily Resident and Non-Resident

Indian tax law does not divide individuals only into residents and non-residents. A resident may be either:

• Resident and ordinarily resident; or
• Resident but not ordinarily resident.

The distinction can materially affect the taxation of foreign income.

Under the Income-tax Act, 2025, an individual may be resident but not ordinarily resident if the person:

• Was non-resident in India in nine out of the ten preceding tax years; or
• Was present in India for 729 days or less during the seven preceding tax years; or
• Becomes resident under the special 120-day visiting rule; or
• Is treated as a deemed resident.

A person who has only recently moved from India to the UAE may remain ordinarily resident in the year of departure if the basic residence test is satisfied and the historical RNOR conditions are not met.

Equally, a returning expatriate may qualify as RNOR for a transitional period depending on earlier residence history and physical presence. The status must be calculated, not assumed.

How Residential Status Changes the Scope of Indian Taxation

The practical importance of residential status lies in the scope of income taxable in India.

Resident and Ordinarily Resident

A resident and ordinarily resident individual is generally taxable in India on worldwide income, subject to applicable exemptions, deductions and treaty relief.

This can include:

• UAE salary;
• Income from a UAE business;
• Foreign interest;
• Overseas dividends;
• Rent from property outside India;
• Capital gains on foreign investments; and
• Other foreign income.

If foreign tax has been paid, relief may be available under the applicable treaty and Indian foreign-tax-credit rules.

Resident but Not Ordinarily Resident

An RNOR is generally taxable in India on:

• Income received or deemed to be received in India;
• Income accruing, arising or deemed to accrue or arise in India; and
• Foreign income derived from a business controlled in India or a profession set up in India.

Other foreign income may ordinarily remain outside the Indian tax base, subject to the precise facts and statutory provisions.

The place where a business is controlled is a substantive question. An individual should not assume that income is foreign merely because invoices are issued by a UAE establishment.

Non-Resident

A non-resident is generally taxable in India on:

• Income received or deemed to be received in India; and
• Income accruing, arising or deemed to accrue or arise in India.

Becoming non-resident does not make Indian income tax disappear. Rental income from Indian property, taxable gains on Indian assets, Indian interest and other India-connected income may remain taxable.

Receipt in India Is Not the Same as Remitting Money to India

A common concern is whether transferring UAE earnings to an Indian bank account makes the amount taxable in India.

The legal distinction between first receipt and a subsequent remittance is important.

If income is first received outside India and is later transferred to India, the later transfer does not ordinarily become taxable merely because the funds have been remitted. It represents movement of money already received abroad.

However, the result may differ where:

• India is the place of first receipt;
• The income accrues or arises in India;
• The income is deemed to accrue or arise in India;
• The individual is resident and ordinarily resident and therefore taxable on worldwide income; or
• The purported remittance is not supported by evidence.

Bank statements, payslips, employment agreements and transfer records should demonstrate when and where the income was first received.

UAE Domestic Tax Residence

The UAE’s domestic framework for natural-person tax residence is contained in Cabinet Decision No. 85 of 2022 and the related ministerial decision.

Broadly, a natural person may qualify as a UAE tax resident where one of the prescribed conditions is satisfied, including circumstances involving:

• The individual’s usual or principal place of residence and centre of financial and personal interests in the UAE;
• Physical presence in the UAE for at least 183 days during a relevant consecutive 12-month period; or
• Physical presence for at least 90 days during a relevant consecutive 12-month period, combined with specified UAE nationality, residence-permit, residential-place, employment or business conditions.

These are UAE domestic rules. They do not amend India’s domestic residency tests.

They should also not be confused with the definition of a UAE-resident individual under the India–UAE DTAA.

Treaty Residence Under the India–UAE DTAA

Article 4 of the India–UAE DTAA provides a treaty-specific definition of residence.

For an individual to qualify as a UAE resident under Article 4, the treaty text requires presence in the UAE for periods aggregating at least 183 days in the calendar year concerned.

This produces two important practical differences:

• The treaty refers to the calendar year, while India applies a tax year running from April to March; and
• An individual may satisfy a UAE domestic 90-day residence test but not satisfy the treaty’s 183-day UAE presence requirement.

Obtaining a UAE Tax Residency Certificate under domestic rules should therefore not be treated as conclusive proof that every condition of the India–UAE treaty has been fulfilled.

The relevant calendar-year presence, treaty wording, certificate period and Indian tax year must be reconciled carefully.

What Happens If Both India and the UAE Treat the Individual as Resident?

An individual may qualify as resident under Indian domestic law while also satisfying the UAE treaty-residence requirement. Article 4 then provides tie-breaker rules.

The analysis generally follows this sequence:

1. Permanent home;

2. Centre of vital interests;

3. Habitual abode;

4. Nationality; and

5. Mutual agreement between the competent authorities if the earlier tests do not resolve the position.

A permanent home is not limited to property owned by the taxpayer. A rented home may qualify if it is continuously available. Conversely, owning a property does not always mean that it is available as a permanent home.

The centre of vital interests looks at the individual’s closer personal and economic relations. Relevant considerations may include:

• Location of spouse and dependent children;
• Nature and duration of accommodation;
• Place of employment;
• Location of active businesses;
• Management responsibilities;
• Banking and investment relationships;
• Social and personal connections;
• Location of professional activities; and
• Evidence of an established life in the UAE.

No single fact should be treated as universally decisive.

For example, an individual may work in Dubai and spend more days in the UAE, while the spouse, children, family home and actively managed business remain in India. The centre-of-vital-interests analysis may then require close examination.

If the individual is an Indian citizen and not a UAE national, the nationality test may favour India if the preceding tests do not settle treaty residence. However, the tests must be applied in their proper order; nationality is not the starting point.

UAE Tax Residency Certificate

A UAE Tax Residency Certificate can be important when claiming treaty benefits in India. Applications are generally made through the Federal Tax Authority’s EmaraTax system.

Depending on the application and period, an individual may be asked to provide:

• Passport;
• UAE residence visa;
• Emirates ID;
• Entry and exit report;
• Proof of UAE accommodation;
• Employment or business evidence;
• Source-of-income information; and
• Other documents supporting UAE residence.

The certificate is valuable evidence, but it does not override the treaty. Indian authorities may still examine actual physical presence, residence under domestic law, consistency of documentation and eligibility for the benefit being claimed.

Where treaty relief is claimed in India, Form 10F and other prescribed information may also be required if the Tax Residency Certificate does not contain all the necessary particulars.

The Year of Moving Requires Special Attention

The departure year is often the most difficult period because the individual may:

• Spend part of the year working in India;
• Receive salary from an Indian employer;
• Start UAE employment during the same year;
• Remain resident in India because of accumulated days;
• Become resident in the UAE under its domestic rules;
• Fail to reach 183 UAE days in the relevant calendar year; and
• Receive relocation payments, bonuses or stock-based compensation.

Each income component should be analysed separately.

Salary is generally linked to where employment services are performed, subject to the treaty and applicable domestic rules. A payment made after relocation may still relate to duties performed earlier in India. Similarly, a bonus received from an Indian employer after departure does not automatically become foreign income.

Equity compensation can be more complex because the vesting period may span employment exercised in both countries.

Managing a UAE Business From India

Relocating to the UAE frequently involves establishing a UAE company. Personal non-resident status, however, does not by itself determine the company’s tax residence or permanent-establishment exposure.

If important management and commercial decisions for a UAE company are made from India, the company may face Indian tax risks, including the place-of-effective-management rules or an Indian permanent establishment, depending on the facts.

The individual should document:

• Where board and strategic decisions are made;
• Who controls company bank accounts;
• Where contracts are negotiated and approved;
• Where employees perform services;
• Location of management personnel;
• Place where commercial risks are controlled; and
• Operational substance maintained in the UAE.

An individual may be non-resident while a UAE business still has an Indian tax exposure. The two questions must be examined independently.

Indian Income After Becoming Non-Resident

A person who becomes non-resident should review continuing Indian income and assets rather than assuming that no Indian return is required.

Common items include:

• Rent from Indian property;
• Interest on deposits;
• Dividends;
• Capital gains from shares, securities or property;
• Partnership income;
• Business receipts;
• Pension;
• Employee stock compensation;
• Sale of virtual digital assets;
• Fees for services; and
• Payments subject to Indian withholding tax.

The applicable tax rate, deduction, withholding obligation and treaty treatment will depend on the nature of the income.

Excess tax deduction at source does not by itself mean that no return should be filed. Filing may be necessary to report taxable income, claim a refund, carry forward an eligible loss or comply with another statutory condition.

Bank Accounts and Financial Arrangements

After becoming non-resident under the applicable foreign-exchange framework, an individual should review the designation and permitted use of Indian bank accounts.

Ordinary resident savings accounts are generally not intended to continue unchanged after a person becomes non-resident under FEMA. Depending on the circumstances, existing accounts may need to be redesignated, and NRO, NRE or FCNR arrangements may be considered.

Tax residence under income-tax law and residential status under FEMA serve different purposes and may not always produce the same result. Compliance with one does not automatically establish compliance with the other.

The individual should also update KYC information with banks, brokers, mutual funds and other financial institutions.

Foreign-Asset Reporting

A resident and ordinarily resident individual may have Indian reporting obligations relating to foreign assets and income, including appropriate disclosures in the income-tax return.

Depending on the applicable return and circumstances, reportable matters may include:

• UAE bank accounts;
• Shares in a UAE company;
• Foreign brokerage accounts;
• Overseas property;
• Signing authority in foreign accounts;
• Financial interests in foreign entities;
• Foreign custodial accounts; and
• Foreign-source income.

RNORs and non-residents generally have different foreign-asset reporting positions under the income-tax return, subject to the applicable form and instructions.

An individual should not select an ITR form solely because there is no tax payable. The form must match the person’s residential status, income sources and reporting obligations.

Practical Examples

Example 1: Departure for UAE Employment Before Completing 182 Days

An Indian citizen leaves India on 15 August to commence full-time employment with a UAE company. The person’s stay in India during the tax year is below 182 days, and the departure is genuinely for overseas employment.

Subject to the exact day count and facts, the special departure rule may prevent the ordinary 60-day test from applying. The individual may qualify as non-resident in India for that tax year.

Indian-source income can nevertheless remain taxable.

Example 2: Relocation After Spending 182 Days in India

An individual moves to Dubai in October after spending at least 182 days in India during the tax year.

The person will generally remain resident in India for that year under the basic domestic test. Obtaining a UAE visa or employment contract later in the year does not erase the period already spent in India.

The scope of Indian taxation and any available treaty relief must then be examined.

Example 3: UAE Resident Visiting India for 135 Days

An Indian citizen living in the UAE visits India for 135 days. Indian income, excluding foreign-source income, exceeds ₹15 lakh, and the individual was present in India for more than 365 days during the preceding four tax years.

The special 120-day test may make the person resident but not ordinarily resident in India, subject to the exact statutory conditions.

Example 4: UAE Domestic Resident but Not Treaty Resident

An individual satisfies a UAE domestic tax-residence condition based on 90 days of presence, a valid residence permit and permanent accommodation. However, the individual does not spend 183 days in the UAE during the calendar year.

The person may qualify as a UAE tax resident under domestic UAE rules but may not satisfy the 183-day individual-residence requirement in Article 4 of the India–UAE DTAA.

Example 5: UAE Salary Remitted to India

A non-resident employee performs employment duties in the UAE, receives salary first in a UAE bank account and later transfers part of the savings to an Indian NRE or NRO account.

The transfer itself does not ordinarily create taxable income in India merely because the funds enter India. The residence status, source of salary, place of first receipt and employment facts must still be verified.

Common Mistakes After Relocating

Individuals frequently create avoidable tax risks by:

• Treating a UAE visa as proof of Indian non-residence;
• Estimating travel days instead of calculating them;
• Ignoring the departure-year 182-day threshold;
• Confusing an overseas-employment departure with a visit to India;
• Applying the 120-day rule without testing the preceding 365 days;
• Assuming the ₹15 lakh rule applies to worldwide gross receipts;
• Believing that living in a low-tax country automatically triggers deemed residence;
• Treating UAE domestic residence as identical to treaty residence;
• Ignoring the treaty’s calendar-year requirement;
• Assuming all foreign income is exempt for an RNOR;
• Believing that all money transferred to India becomes taxable;
• Continuing to operate an ordinary resident bank account;
• Failing to update KYC and residential status;
• Omitting taxable Indian income from the return;
• Failing to disclose foreign assets when ordinarily resident;
• Ignoring salary, bonuses or stock compensation linked to Indian duties; and
• Managing a UAE company substantially from India without considering corporate tax exposure.

Records That Should Be Maintained

A person relocating between India and the UAE should preserve a contemporaneous residence file containing:

• Passport copies;
• Complete immigration movement report;
• Flight tickets and boarding passes;
• UAE visa and Emirates ID;
• Employment or consultancy agreement;
• Joining and termination letters;
• UAE payslips;
• UAE tenancy agreement or title deed;
• Utility bills;
• UAE bank statements;
• Indian and UAE tax-residency certificates, where relevant;
• Calendar of work locations;
• Details of Indian visits;
• Computation of Indian-source income;
• Evidence showing first receipt of foreign income;
• Company-management records, where the person owns a UAE business; and
• Copies of filed returns, Form 10F and treaty-related documents.

The day-count calculation should be reconciled with independent evidence. A spreadsheet prepared several years later may be difficult to defend if immigration records show different dates.

A Practical Year-End Review

Before filing an Indian return, an individual who has moved to the UAE should answer the following questions:

1. On what date did the person leave India?

2. Was the departure genuinely for employment outside India?

3. How many days were spent in India during the tax year?

4. How many days were spent in India during the four and seven preceding tax years?

5. Does the special visiting rule apply?

6. Does Indian income excluding foreign-source income exceed ₹15 lakh?

7. Could the deemed-residence provision apply?

8. Is the person resident, RNOR or non-resident?

9. Does the person satisfy UAE domestic residence requirements?

10. Was the person present in the UAE for at least 183 days in the relevant calendar year for treaty purposes?

11. If dual resident, how do the treaty tie-breaker tests apply?

12. What Indian-source income remains taxable?

13. Was any foreign income derived from a business controlled in India or profession set up in India?

14. Are foreign assets or income reportable in the Indian return?

15. Have Indian bank accounts and investment records been updated?

16. Does the individual manage a UAE company from India?

17. Are a UAE Tax Residency Certificate, Form 10F or other treaty documents required?

This review should be completed separately for each year because travel patterns, income and legal status can change.

Conclusion

Moving to the UAE can result in non-resident status in India, but the outcome depends on law and facts rather than immigration paperwork alone.

The departure date, reason for leaving, days spent in India, earlier travel history, level of Indian income and potential deemed-residence rule must all be considered. Even after becoming non-resident, the individual may remain taxable in India on rent, interest, capital gains and other Indian-source income.

UAE domestic tax residence and treaty residence also require separate attention. An individual who qualifies under a UAE domestic 90-day condition may still fail to satisfy the 183-day requirement stated in Article 4 of the India–UAE DTAA.

The safest approach is to prepare the residency analysis before the relocation date, maintain reliable evidence throughout the year and repeat the calculation before filing the Indian return. A carefully documented position is considerably easier to defend than a residence claim reconstructed after receiving a tax notice.

References

1. Income-tax Act, 2025, Section 6 — Residence in India: [https://www.incometax.gov.in/](https://www.incometax.gov.in/)

2. Income-tax Act, 1961, Section 6 — Residence in India, applicable to relevant periods governed by that Act: [https://www.incometaxindia.gov.in/](https://www.incometaxindia.gov.in/)

3. Income Tax Department, Government of India — Synthesised Text of the Multilateral Instrument and India–UAE DTAA: [https://taxguru.in/income-tax/synthesized-text-mli-india-uae-dtaa.html](https://taxguru.in/income-tax/synthesized-text-mli-india-uae-dtaa.html)

4. Federal Tax Authority, United Arab Emirates — Cabinet Decision No. 85 of 2022 on Determination of Tax Residency: [https://tax.gov.ae/en/content/cabinet.decision.no.85.of.2022.on.determination.of.tax.residency.home.aspx](https://tax.gov.ae/en/content/cabinet.decision.no.85.of.2022.on.determination.of.tax.residency.home.aspx)

5. UAE Ministry of Finance — Ministerial Decision No. 27 of 2023 on Implementation of Certain Provisions of Cabinet Decision No. 85 of 2022: [https://mof.gov.ae/](https://mof.gov.ae/)

6. Federal Tax Authority, United Arab Emirates — Tax Residency Certificate service and guidance: [https://tax.gov.ae/](https://tax.gov.ae/)

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Disclaimer: This article is intended solely for general educational and informational purposes. It does not constitute legal, tax, investment, immigration or professional advice. Residential status and the taxation of income depend on the applicable legislation, treaty provisions and individual facts for the relevant period. Readers should verify current law and obtain professional advice before taking or refraining from any action.