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TAX RESIDENCY CERTIFICATES … Latest Guidelines from March 2023

Chapter Fifty Seven: Tax Residency Certificates ..

On February 22, 2023, the UAE MoF issued Ministerial Decision No. 27 of 2023 on Implementation of Certain Provisions of Cabinet Decision No. 85 of 2022 on Determination of Tax Residency. This latest Decision ascertains the latest, and final, requirements for what constitutes a natural person’s eligibility to be a tax resident in the UAE starting from March 2023.

The most significant change in this revision is on Day-counting. The days on which the natural person has been physically present in the UAE, do not need to be consecutive in determining whether the (183) one hundred and eighty-three day or (90) ninety day period has been met during the relevant consecutive ­­(12) twelve-month period. Additionally, any days, or parts of a day, on which a natural person is physically present in the State count towards the (183) one hundred and eighty-three day or (90) ninety day threshold. This includes entry and exit dates.

Usual or Primary Place of Residence and Centre of Financial & Personal Interests


  1. A natural person’s usual or primary place of residence is in the State if the State is the jurisdiction where the natural person habitually or normally resides.


  1. The place where the natural person habitually or normally resides is the jurisdiction where he spends most of his time when compared to any other jurisdiction as part of his settled routine in a way that is more than transient.


  1. A natural person’s center of financial and personal interests is in the State if the State is the jurisdiction where the natural person’s personal and economic interests are the closest or of the greatest significance to the natural person.


  1. The place of the natural person’s occupation, familial and social relations, cultural or other activities, place of business, place from which the property of the natural person is administered.


Exceptional Circumstances

An event or situation beyond the natural person’s control, occurring while they are already in the State, of which they could not reasonably have predicted or prevented, and prevents him from leaving the State as originally planned. Thus, may be disregarded by the Authority in determining whether the (183) one hundred and eighty-three day or (90) ninety-day period has been met during the relevant (12) twelve-month period.


Permanent Place of Residence

A furnished house, apartment, or room made continuously available to the individual to reside, either owned, rented, or otherwise occupied by them as a dwelling. The Permanent Place of Residence is considered to be available to the natural person if the natural person has the continuous right of occupation therein at all times and on a regular basis with some degree of permanence and stability, rather than just occasionally or for the purposes of a short-term stay.



An individual shall be considered to hold employment in the UAE if they have either of the following:

  1. an employment contract with a UAE based company/employee for a promised remuneration paid by the employer in the State.
  2. a continuing relationship where all or substantially all of the income for their labor is derived from one party whereby the income received by him constitutes remuneration for his labor performed in the State.

The nature of the employment can be limited or unlimited and the work may be carried out on a full time or part time basis. Finally, a voluntary role for which the individual does not enter into a contract does not constitute employment.


At Turnkey Family Office, we can assist you with:

  1. Determining eligibility for accessing TRC.
  2. Filing TRC Application.
  3. Liaising with the FTA and acquiring the TRC.


You can reach out to us through WhatsApp to freely discuss your needs.


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