« Back to Glossary IndexDomicile
Domicile refers to the legal residence or principal place of business of an individual or company for legal and tax purposes. In the UAE, individuals are considered tax residents if they reside in the country for at least 183 days per year, while businesses must have a permanent establishment or registered entity in the UAE to claim local residency benefits. Companies operating in free zones or under UAE mainland jurisdiction may have different tax treatment depending on their domicile status. With the introduction of UAE Corporate Tax (Federal Decree-Law No. 47 of 2022), domicile status has become crucial in determining tax liability and treaty benefits under UAE double tax agreements (DTAs) with other countries.
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ATB Legal is a full-service legal consultancy in the UAE providing services in dispute resolution (DIFC Courts, ADGM Courts, mainland litigation management and Arbitrations), corporate and commercial matters, IP, business set up and UAE taxation. We also have a personal law department providing advice on marriage, divorce and wills & estate planning for expats.
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