Before you start

A valid residence visa and Emirates ID
For a business: a RAKEZ, RAK ICC or other licence, plus corporate tax registration
For a Tax Residency Certificate: evidence supporting whichever of the three statutory routes you rely on
An understanding of your home country's rules, which do not stop applying because the UAE taxes nothing

Step-by-step

1
Confirm there is no personal income tax, and none locally either
Salaries are untaxed federally and Ras Al Khaimah levies nothing of its own. Property here also carries no annual tax, no tax on rental income and no capital gains tax, which is part of the freehold market's appeal.
OnlineWho: You
2
Budget 5% VAT into everyday costs
VAT applies at 5% to most goods and services nationwide. Residential rent is generally outside it; almost everything else carries it, usually shown inclusive.
OnlineWho: You
3
Register your company for corporate tax and work out the qualifying-income question
Corporate tax applies at 9% on taxable profits above AED 375,000. A free-zone person may obtain 0% on qualifying income but must meet substance requirements — adequate premises, staff and operating expenditure in the zone — and must register and file regardless of the rate that applies.
OnlineWho: You, with an accountant
4
Understand gratuity instead of a pension
Expatriate employees accrue an end-of-service gratuity based on basic salary and length of service under the federal labour law, paid when employment ends. It is deferred pay, not a pension, and it is calculated on basic rather than total package.
Via employerWho: Your employer
5
Apply for a Tax Residency Certificate through whichever route fits
Cabinet Decision 85 of 2022 provides three alternative bases: 183 days or more of presence in the UAE in a twelve-month period; or 90 days plus a valid residence permit and a permanent home, job or business here; or having your usual place of residence and centre of financial and personal interests in the UAE. Applications go through the Federal Tax Authority's EmaraTax platform.
OnlineWho: You

Documents you’ll need

Emirates ID and residence permit
Passport with entry and exit records for a day-count claim
Registered tenancy contract or title deed and utility bills as evidence of a permanent home
Trade licence and corporate documents for the business limb
Bank statements covering the relevant period

Things most newcomers don’t know

A cheap RAKEZ licence is not automatically a 0% tax position.

The 9% corporate tax regime applies nationwide above AED 375,000 of taxable profit. A free-zone company can obtain 0% on qualifying income, but only if it meets substance requirements — real premises, staff and operating expenditure in the zone — and it must register and file either way. People buy the licence for the price and discover the compliance cost afterwards. Budget an accountant alongside the licence.

Source: Federal Tax Authority — corporate tax and free zone qualifying income

The Tax Residency Certificate has three routes, and most guides mention one.

Everyone quotes 183 days. Cabinet Decision 85 of 2022 also allows 90 days in a twelve-month period combined with a valid residence permit and a permanent home, job or business here, and separately allows a claim based on usual residence plus a centre of financial and personal interests in the UAE. Someone running a RAKEZ company while travelling constantly may fail the day count and still qualify — and is exactly the person whose home country will ask for the certificate.

Source: Cabinet Decision 85 of 2022; Federal Tax Authority

Property here is untaxed in every direction, which is a real part of the case for buying.

No annual property tax, no tax on rental income and no capital gains tax on disposal, combined with genuine freehold title open to all nationalities in the designated zones. That combination is what makes the RAK freehold market attractive rather than merely cheap — though it does not exempt you from tax in your home country on the same income or gain.

Source: UAE property taxation; RAK freehold zones

Zero UAE tax does not mean zero tax on you.

Your home country's rules keep running. US citizens file regardless of residence. Many other countries tax you until you have genuinely severed residence, and some levy exit or deemed-disposal charges on departure. The UAE's zero rate is something you secure by leaving the other system properly, not something that arrives with your Emirates ID.

Source: Federal Tax Authority; home-country residence rules

Common mistakes to avoid

Assuming a free-zone licence delivers 0% corporate tax without meeting the qualifying-income and substance conditions.
Failing to register for corporate tax at all because the rate you expect is zero — registration and filing are required regardless.
Believing the Tax Residency Certificate requires 183 days when two other statutory routes exist.
Assuming zero UAE income tax removes your home-country filing obligations.
Negotiating a package with a low basic salary and high allowances, which quietly shrinks your end-of-service gratuity.

Some of this may be out of date. Spotted something inaccurate? Help us keep it right for the next newcomer.

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