Obtainment of Tax Residence Certificate

Tax certificate may be obtained for free zone companies and mainland companies.

Requirements for Tax Residence Certificate

To obtain Tax Residence Certificate, the company should meet certain criteria:

• The company should be in the Registrar not less then for 1 year;
• The company’s shareholder/manager should have UAE residence visa;
• The company’s financial statements should be audited;
• The company should prove that it has a real office inside UAE.

Documents for Submission to Apply for Certificate

• Valid Trade License
• Certified Articles of Association or Memorandum
• Copy of identity card for the Company Owners or partners or directors
• Copy of passport for the Company Owners or partners or directors
• Copy of Residential Visa for the company owners or partners or directors
• Certified audited report
• Certified bank statement for at least 6 months during the required year
• Certified Tenancy Contract / Title Deed

Double Taxation Avoidance Agreements

Double taxation is defined when similar taxes are imposed in two countries on the same tax payer on the same tax base, which harmfully affects the exchange of goods, services and capital and technology transfer and trade across the border.

Public and private companies, investment firms, air transport firms and other companies operating in the UAE, as well as residents, benefit from Avoidance of Double Taxation Agreements (DTA). With the purpose of promoting its development goals, the UAE concluded 115 DTA to with most of its trade partners.

Purpose of Double Taxation Avoidance Agreements

• Promote the development goals of the UAE and diversify its sources of national income
• Eliminating double taxation, additional taxes and indirect taxes and fiscal evasion
• Remove the difficulties relating to cross-border trade and investment flows
• Offer full protection to tax payers from double taxation, whether direct or indirect and avoid obstructing the free flow of trade and investment and promoting the development goals, in addition to diversify sources of national income and increase the size of investments inflows
• Take into consideration the taxation issues and the global changes in the economic, financial sectors, and the new financial instruments and the mechanisms of transfer pricing
• Encourage the exchange of goods, services and capital movements

Execution Period

7 days

List of Countries with Double Taxation Avoidance Agreements

1. This DTT includes a ‘favoured nation’ clause. If this jurisdiction ever concludes a more favourable treaty WHT rate with a country other than the United Arab Emirates, then the more favourable treaty WHT rate will automatically apply to the UAE treaty as well. Note that the above-mentioned rates do not reflect the more favourable DTT rates but only the rates presented in the DTT between the United Arab Emirates and the relevant jurisdiction. The more favourable rates will need to be confirmed separately.
2. The UAE-Malaysia DTT provides for a reduced rate of 10% where dividend payments are made from a UAE entity to a Malaysian entity. The DTT, however, provides for a lower rate of 0% where payments are made from a Malaysian entity to a UAE entity.
3. Government institutions only.