Key Highlights:

• 0% Personal Tax: UAE Golden Visa holders will pay 0% on personal income, capital gains, and inheritance taxes in 2025.
• 90-Day Flexibility: You can qualify for UAE tax residency with just 90 days of presence (instead of 183) if you have a permanent residence or employment.
• Digital TRC Process: Tax Residency Certificates are now issued online through the EmaraTax portal in 3-7 working days for AED 100.
• Corporate Tax Threshold: Personal income remains tax-free, but business profits above AED 375,000 face 9% corporate tax.

The United Arab Emirates (UAE) remains one of the world’s most tax-efficient jurisdictions for mobile entrepreneurs, investors, and high-skilled professionals. 

Golden Visa residents pay 0% personal income, capital gains, and inheritance tax while enjoying streamlined tax residency rules and simple pathways to secure a UAE Tax Residency Certificate (TRC). 

This article shows exactly how these benefits work and what you must do to qualify.

Overview: Why Golden Visa Holders Look to the UAE for Tax Efficiency

Golden Visas grant renewable 10-year residency to investors, professionals, scientists, and other talent categories. By shifting personal tax residence to the UAE, holders can lawfully reduce or eliminate taxes in higher-tax nations. Key facts:

These fundamentals mean that once you meet the UAE’s statutory tax-residency tests—and crucially, remain non-resident for tax purposes elsewhere—you can ring-fence global investment returns from most direct taxes.

Also Read: Top Golden Visa Consultant in Dubai You Can Trust

UAE Tax-Residency Days Rule: 90 Days vs 183 Days Explained

Cabinet Resolution 85 of 2022 introduced the UAE’s first codified tax-residency criteria, effective 1 March 2023. You are deemed a UAE tax resident if any of the following apply during a rolling 12-month period:

Practical tips:

• Count every entry and exit day. Ministerial Decision 27 clarifies that even partial days count toward thresholds.
• Document ties. Keep Ejari (rental) contracts, utility bills, or title deeds to prove a “permanent place of residence.
• Avoid double residence. If you still meet residency rules elsewhere, a tax treaty “tie-breaker” may assign residence to one country.

Golden Visa Tax Benefits After the 2025 Corporate-Tax Launch

1 June 2023 ushered in the UAE’s federal corporate tax (CT) regime. For Golden Visa individuals, personal income remains tax-free. CT matters only if you:

• Own a UAE mainland company whose net profit exceeds AED375,000—taxed at 9% above that threshold.
• Run an unincorporated side business (e.g., e-commerce) with ≥AED1 million annual turnover—taxable as a “natural person conducting business.”
• Operate in a Qualifying Free Zone (QFZ) and meet substance requirements—QFZ income can still enjoy 0% CT.

Simplified 2025 Corporate-Tax Matrix

How to Qualify as a UAE Tax Resident (Natural Persons)

Step 1: Hold Valid Residency

Golden Visa status or any long-term residence permit satisfies this prerequisite.

Step 2: Choose Your Route

• Easiest: Maintain ≥183 days in the UAE.
• Flexible: Use the 90-day hybrid test plus permanent home or job.
• Lifestyle: Prove center-of-life even if day count is lower (common for frequent travelers).

Step 3: Maintain Evidence

• Immigration travel report from ICP.
• Housing documents (Ejari, utility bills).
• UAE employment contract or trade license.

Step 4: Apply for a TRC (optional but recommended)

A Tax Residency Certificate establishes your status when claiming treaty benefits overseas.

The TRC in 2025: Faster, Fully Digital

Ministerial Decision 247 of 2023 created a dedicated procedure for TRCs used under Double-Taxation Agreements. The Federal Tax Authority’s EmaraTax portal now issues two types:

Five-Step Online Process

1. Create/log in to EmaraTax.
2. Select “Create Tax Residency Certificate.”
3. Upload documents and pay the application fee (AED 100 for individuals).
4. FTA review (3–7 working days typical).
5. Receive a digitally signed TRC.

Pro tip: Apply after at least 183 days of physical presence in the relevant calendar/financial year for smoother approval.

Golden Visa Success Stories from JSB Incorporation

• Jishnu Roychaudhuri: 

“JSB played an instrumental role in helping me secure my golden visa. Their team demonstrated exceptional diligence and thoroughness in handling all documentation. The processes were explained comprehensively, leaving no room for confusion. I was particularly impressed by the personal commitment shown by Gaurav and Beena throughout the journey. Special recognition goes to Gaurav, who personally intervened when the process experienced a temporary slowdown, resolving issues with remarkable efficiency. Their professional expertise and dedication make them a standout choice for golden visa services.”

• parikshit jawa: 

“Highly recommend anyone looking for services in UAE, such as – Company Creation, Golden Visa processing or other Compliance related work to reach out and give the team at JSB a chance to guide, support and assist.

Gaurav, Beena and Meenakshi (and I am sure they have an able backend support team) have been exceptional in supporting our journey in getting the golden visa for a start.

They demonstrate highest level of professionalism, integrity and create trust through their actions. The team is very attentive, empathetic and great at communicating – thus you are in control through the process.

I am looking forward to working on additional services with the JSB team.”

Frequently Asked Questions 

1. Do I owe tax on foreign dividends?

No UAE personal tax applies. If the dividend’s source country withholds tax, present your UAE DTA-TRC to claim treaty relief where available.

2. Will my offshore company pay UAE corporate tax?

Only if it is effectively managed and controlled from the UAE, creating UAE residence for the entity. Structure governance carefully.

3. Does the UAE tax crypto gains?

For individuals, crypto gains are capital gains—0% tax. If trading constitutes a business (high-frequency, licensed activity), CT could apply.

4. Can I keep TRC status with < 183 days in one year?

Yes, via the 90-day hybrid test or center-of-life test, provided you meet all qualitative criteria and maintain documentation.

5. Are estate taxes coming soon?

There is no federal inheritance tax, and no draft law has been announced as of July 2025. Succession remains governed by personal-status legislation, and DIFC/ADGM will have options.

Action Checklist for New Golden Visa Holders

1. Track travel days—use an Excel sheet or immigration report.
2. Secure housing—12-month Ejari or freehold title strengthens residency claims.
3. Open local bank accounts—mandatory for TRC; maintain monthly balances.
4. Register on EmaraTax—even before you need a TRC.
5. Apply for TRC each year you plan to invoke treaty benefits.
6. Review corporate structures—align with 2025 CT rules to preserve 0% rates.

Closing Thoughts

The UAE continues to pair world-class infrastructure with one of the simplest, lowest-rate tax systems on the planet. 

By following the statutory day-count rules, documenting your economic ties, and leveraging the updated digital TRC process, Golden Visa residents can enjoy genuine, legally solid global tax savings—all while tapping into the region’s fastest-growing business hub.

Looking ahead, stay alert for corporate-tax guidance notes and any future tweaks to residency thresholds, but rest assured: the UAE’s commitment to a 0% personal-tax framework remains firmly in place for 2025 and beyond.

Note: Always check UAE official sources for the latest tax-related information. 

Happy tax-efficient living in the Emirates!

Book your Free Consultation call today with the expert of JSB Incorporation for assistance regarding the UAE taxes.