Question
Is a golden visa the same as tax residency?
The short answer
No. A golden residence is a five to ten year immigration permit from ICP, while UAE tax residency is a separate finding by the Federal Tax Authority (FTA) under Cabinet Decision No. 85 of 2022. An individual is tax resident with 183 days or more in the UAE within 12 consecutive months, or with 90 days or more plus a valid residence permit and a UAE home or job, or where the usual home and the centre of financial and personal interests are both in the UAE. A golden residence can supply the permit for the 90-day test but never replaces the days. Becoming UAE tax resident also does not end another country's claim on you: its own rules and any treaty between the two decide that, not your Emirates ID.
Two questions, two authorities, two documents
Golden residency is granted by ICP for five to ten years, and the residence permit and Emirates ID are the evidence. It answers one question: may this person live here.
Tax residency is decided under Cabinet Decision No. 85 of 2022, in force since 1 March 2023, and proved by a tax residency certificate (TRC) from the FTA. It answers a different question: is this person UAE tax resident. The FTA looks at days present and centre of life. It does not ask what permit you hold. For an individual who is not tax registered, the published TRC fee is AED 1,000, and the FTA's stated processing time is 3 business days from a complete application.
A golden residence holder with a Dubai tenancy who spends fewer than 90 days in the UAE in 12 months cannot use the 90-day test. That person must rely on the usual home and centre of interests test. Someone on an ordinary residence permit who spends 183 days here passes the day test with no golden residence at all.
Three tests and the paperwork behind them
- 183 days or more in the UAE within 12 consecutive months. The days need not be consecutive, and part of a day counts. The evidence is the ICP entry and exit report, not your plans.
- 90 days or more in 12 months, if you hold a valid residence permit (a golden residence is one) or are a UAE or GCC national, and you also have a permanent place of residence or work or run a business in the UAE. The home can be rented but must be available to you at all times.
- Usual home and centre of interests both in the UAE, whatever the day count. The usual home is where you spend most of your time in a settled routine. The centre of interests is where your occupation, family and social ties, place of business and property administration are closest.
- The FTA's TRC checklist for individuals asks for your passport, valid residence permit, Emirates ID, a certified lease, proof of income, six months of UAE bank statements and an entry and exit report. These records have to agree with one another.
The other country has not gone away
Your previous country applies its own residency tests and may keep you in scope whatever the UAE decides. Some countries apply trailing rules for a period after departure. Where both states claim you, the tie-breaker rules of a double tax treaty decide, if one exists, and Article 6 of Cabinet Decision No. 85 of 2022 applies the treaty's residency conditions for that treaty's purposes. The FTA's TRC service can also attest a tax form, within 5 working days of receiving the completed form.
Obtaining a UAE residence settles none of this. The other state's tax authority applies its own rules to decide whether you have left its residence, and a UAE certificate does not bind it.
Where this stops
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Sources
Where this comes from
- ICP: UAE Golden Residency guide
- The Official Portal of the UAE Government: golden visa
- Federal Tax Authority: corporate tax legislationArabic original
- Cabinet Decision No. 85 of 2022 on the Determination of Tax Residency, Ministerial Decision No. 27 of 2023, and the Federal Tax Authority's tax residency certificate service
General information drawn from the CBUAE Rulebook, including the Retail Payment Services and Card Schemes Regulation (C 15/2021), and Cabinet Resolution No. (134) of 2025 as published, not legal or tax advice. Rules and guidance change, so confirm the current text and each institution's own requirements before you submit.