# India Tax Desk for NRIs in the UAE

> The UAE doesn't tax most individuals' income, so NRIs in the UAE mainly deal with Indian tax on Indian income — rent, NRO interest, capital gains. UAE salary isn't taxed in India while you are non-resident. Watch the deemed-residency rule: an Indian citizen with Indian income above ₹15 lakh who isn't liable to tax in any country can be treated as resident but not ordinarily resident. A UAE Tax Residency Certificate supports treaty claims.

Practice: Country Tax Desks for NRIs — https://www.industax.com/services/country-tax/

Day counts matter for Gulf NRIs who visit India often: the 120-day test applies if Indian income exceeds ₹15 lakh. We track days, residency and the TRC so treaty benefits can be claimed.

We file the Indian return, claim TDS refunds, obtain lower deduction certificates for property sales, and advise on NRE/NRO and FEMA matters.

## Key facts

| Item | Detail |
| --- | --- |
| UAE personal income tax | None for most individuals |
| India | NRI taxed on Indian income only |
| Deemed residency | Indian income > ₹15 lakh and not taxable elsewhere → RNOR |
| UAE TRC | Issued by UAE tax authority (typically 183 days' presence) |
| Visit test | 120 days if Indian income > ₹15 lakh |

## Who needs this

- NRIs working in Dubai, Abu Dhabi and Sharjah
- UAE residents with Indian property
- Gulf NRIs planning to return

## What's included

- Residency analysis
- Indian ITR and refunds
- TRC guidance
- Property sale support

## Documents

- Passport with travel dates
- AIS/26AS
- NRO/NRE statements
- UAE TRC (if any)

## Process

1. **Status** — Residency determined by days and income.
2. **File** — Indian ITR with claims.
3. **Plan** — Visits, returns and investments.

## FAQs

### Is my Dubai salary taxable in India?

No, as long as you are a non-resident (or RNOR) for the year and the salary is earned and received outside India.

### Does the deemed-resident rule tax my UAE income?

No. A deemed resident is treated as resident but not ordinarily resident, so foreign income (including UAE salary) isn't taxed in India unless it comes from an Indian business or profession.

### How do I get a UAE tax residency certificate?

Through the UAE tax authority's online portal, generally on meeting the presence test (commonly 183 days) or the other criteria under UAE rules, with supporting documents.

## Official sources

- UAE Federal Tax Authority / Ministry of Finance: https://tax.gov.ae/
- Income Tax Department — DTAAs: https://www.incometaxindia.gov.in/

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Canonical page: https://www.industax.com/services/country-tax/nri-tax-uae
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.