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Quick answer: an Indian living in the UAE can apply to the UAE Federal Tax Authority for a tax residency certificate, online through EmaraTax. The UAE issues one certificate for use under a tax treaty and another for other purposes. Eligibility turns on days in the UAE or on where your usual residence and financial and personal interests are. The certificate proves UAE residence. It does not by itself give you any relief in India.
This is general information, not tax advice. The FTA’s service pages, fees and processing times change, so check the FTA service page and EmaraTax before you apply. Some details below come from law firm summaries. This guide is independent and has not been reviewed by a tax adviser.
Two kinds of certificate
| Type | Use |
|---|---|
| Tax residency certificate for treaty purposes | Issued for use under a tax agreement that is in force, such as the India UAE agreement. |
| Tax residency certificate for other purposes | A domestic certificate, not for treaty relief. |
The FTA’s service page also lists attestation of a foreign form (see the FTA service page). For a treaty certificate you must satisfy the treaty’s own residence condition. Where the treaty defers to UAE law, the UAE residence criteria apply. Do not assume that a person with fewer than 183 days can only get the domestic version. Check the FTA page for your case.
Who is eligible
The FTA lists natural persons who meet the UAE’s residence conditions, which a law firm summary of the FTA guide describes as three alternatives (see CMS summary):
- You were in the UAE for 183 days or more in a period of 12 consecutive months.
- You were in the UAE for 90 days or more in 12 months, you are a UAE or GCC national or hold a valid UAE residence permit, and you have a permanent place of residence in the UAE or work or run a business there.
- Your usual or primary place of residence and your centre of financial and personal interests are in the UAE.
Any day or part of a day counts as a day, and exceptional circumstances may allow some days to be disregarded. The exact decisions behind these tests are set by the UAE, so read the FTA page.
Documents
The FTA page groups documents into cases. For a certificate that is not for treaty use:
| Case | Documents named |
|---|---|
| 183 days or more | Emirates ID, or a passport with an official entry and exit report |
| 90 to 182 days | Emirates ID and a passport with an entry and exit report, plus proof of UAE employment or business, or a permanent residence |
| Primary residence and centre of interests | Emirates ID, passport, entry and exit report, proof of financial and personal interests, proof of usual residence, and proof of income source where relevant |
For a treaty certificate, the FTA names an Emirates ID or a passport with an official entry and exit report, proof of UAE income or salary where applicable, and any evidence the treaty requires. Many practitioners also list tenancy or ownership documents, bank statements and an employment contract as evidence of residence. Names must match across documents.
How to apply, fees and timing
- Apply through EmaraTax. You choose the certificate type and the period, upload the documents and pay.
- The FTA page lists a submission fee of AED 50, which is not refunded if the application is rejected, and a certificate fee of AED 1,000 for a natural person without a corporate tax registration number or AED 500 with one, and AED 250 for each hard copy. Fees can change, so say “at the time of writing” and check EmaraTax. Blogs quote other figures, and you should not rely on them.
- The FTA page describes ten business days for the electronic certificate from a complete application, and five business days for a hard copy after fee payment. It says to pay within 30 business days or the request lapses.
- A certificate covers a tax period, a calendar year for individuals, or any 12 month period you choose, and it cannot cover a future period or exceed 12 months. Apply for the period you need. For Indian purposes that may mean a 12 month period that matches the Indian financial year, so ask your accountant.
Using it in India
- To claim treaty benefit in India, a non resident files Form 41, formerly Form 10F, with the payer and holds a valid residency certificate. See the guide to Form 41 (formerly Form 10F) and the department’s FAQ.
- The India UAE agreement was signed in 1993 and entered into force the same year, and has been amended since (see the department’s page and the synthesised text). Article 13 deals with gains. Gains on immovable property are generally taxable where the property is, so India taxes the sale of an Indian flat. Do not expect the certificate to remove that tax.
- The certificate shows UAE residence. Your Indian status is a separate test. See the guide to RNOR status for returning NRIs and the NRI income tax return guide.
- There is no automatic Indian tax relief from holding a certificate. Relief depends on the treaty article that applies to your income.
For rent from an Indian flat, see the guide to TDS on rent paid to an NRI landlord. For property sale tax, see the NRI property-sale TDS guide.
Why applications are refused
- The entry and exit report shows fewer days than the test you claim.
- The report period differs from the period you applied for.
- Names differ between documents.
- The presence test is not met, or the evidence for the interests test is thin.
These come from practitioner blogs (see one example). The FTA may also ask for more information before it approves or rejects. Do not rely on any statistic about refusal rates.
A checklist
| Step | Check |
|---|---|
| Pick the type | Treaty purpose or other purpose. |
| Pick the test | Days in the UAE, or residence and interests. |
| Get the entry and exit report | It must support your claimed days. |
| Match names | Same spelling across passport, Emirates ID and other proofs. |
| Choose the period | A year or 12 months that fits your Indian need. |
| After issue | Use it with Form 41 where treaty relief is claimed. |
Frequently Asked Questions
What is a UAE tax residency certificate?
A certificate from the Federal Tax Authority that confirms you are tax resident in the UAE for a period. There is one type for treaty purposes and another for other purposes.
Who can apply?
Natural persons who meet the UAE residence tests, such as 183 days in 12 months, or 90 days with a residence permit and a permanent place of residence or work, or primary residence and centre of interests in the UAE.
How do I apply?
Through EmaraTax, with the certificate type, period and documents, and with the fees the FTA lists.
Does it give me a tax break in India?
Not by itself. It proves UAE residence. Treaty relief depends on the article that applies, and the sale of Indian property is generally taxed in India.
Do I need Form 41 as well?
To claim treaty benefit in India a non resident files Form 41 and holds a valid certificate. See the Form 41 guide.
How long does it take?
The FTA page describes ten business days for the electronic certificate from a complete application. Confirm on EmaraTax.
Sources
| Point | Source |
|---|---|
| Eligibility, documents, fees, timing | UAE Federal Tax Authority and CMS law firm summary |
| India side | Income Tax Department Form 41 FAQ, India UAE agreement and synthesised text |
| Refusal reasons (blog) | Radiant Business |
Reviewed on 30 October 2026. The FTA’s service card and fees can change, and the India UAE agreement article numbers should be checked in the treaty text. This guide has not been reviewed by a tax adviser.
NaviMumbai.com is an independent information site and is not affiliated with any government body.
