UAE Tax Residency Determination has been updated as per latest UAE Cabinet Decision no 85 of 2022. The decision will be effective from 1st March 2023. The significant changes are as follows:
Greater flexibility for UAE Nationals and Residents to be considered as Tax Resident by lowered physical stay in UAE. They are required to stay only 90 days or more provided they have UAE Resident Visa and permanent residence/business or employment in UAE.
Legal Persons have one more eligibility criteria for Tax Residency – Considered as Tax Resident as per UAE Tax laws
The changes hold great significance considering the expected Corporate Tax implementation starting mid-2023. This and other legislations seems to be paving the road for the UAE Corporate Tax implementation.
Please find our detailed summary on the UAE Cabinet Decision 85 relating to the Tax Residency Criteria.
Please feel free to seek any clarification or help in organising the Tax Residency Certificate as required. MCA facilitates the process of obtaining Tax Residency Certificates for Legal and Natural Persons.
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