Tax Residency & Special Tax Regimes

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The UAE remains one of the world’s most attractive tax jurisdictions, with no personal income tax, no inheritance tax, and no capital gains tax on most asset classes.

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Tax Residency Certificate

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• Trigger: 183-day rule or proving center of vital interests in the UAE
  
• Benefit: Allows treaty access under the UAE’s 137+ double taxation agreements
  
• Application: Via Ministry of Finance; requires Emirates ID, local bank statements, tenancy contract, and utility bills
  
  

Corporate Tax Developments

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While a 9% corporate tax was introduced in June 2023 for profits exceeding AED 375,000, individuals with passive income or offshore earnings remain unaffected unless operating a UAE-registered business entity.

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Strategic Tax Planning

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High-net-worth individuals can use the UAE’s non-domiciled structure for:

• Shielding global income from taxation
  
• Estate planning (e.g., DIFC Wills Registry)
  
• Tax-efficient crypto operations or holding companies

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