Tax residency requires physical presence: To obtain a UAE Tax Residency Certificate (TRC), you need either 90+ days per year with qualifying ties (UAE residence, business, property) or 183+ days standard.
2-3 year validity: Initial visa typically 2-3 years depending on free zone. Renewable as long as company remains active.
Company must stay active: Trade license must remain valid. Annual renewal required.
Corporate tax: 9% on profits above AED 375,000 (~$102,000). Some free zones offer 0% under Qualifying Free Zone Person (QFZP) status.
Annual audit required: UAE companies need annual financial audit.
One-time trip required: Medical exam, biometrics, visa stamping require physical presence in UAE. Plan 3-5 days.
Banking compliance: UAE banks have strict due diligence. Expect detailed questions about business activity and source of funds.