If you live in the UAE and have Indian income, you may need to file an Indian return as a non-resident, especially after a property sale or where tax deducted exceeds your liability. Because the UAE does not tax personal income, Indian citizens with Indian income above ₹15 lakh may be deemed resident in India in some situations. To claim India-UAE treaty benefits, a UAE tax residency certificate and Form 10F are needed.
- Document route
- UAE notary, MOFA attestation, then Indian Embassy or Consulate attestation
- Time difference
- IST is 1h30 ahead of UAE time all year (no daylight saving)
- Law
- Income-tax Act 2025, from 1 April 2026
- Main test
- 182 days in the tax year
NRI Income Tax & DTAA from the UAE: how it works
We check your residential status by counting days in India and applying the deemed residency rule for Indian citizens not liable to tax elsewhere, which commonly affects higher-earning UAE residents with substantial Indian income. Deemed residents are treated as not ordinarily resident, so their foreign salary generally stays outside Indian tax, but the classification affects certain other income. We then list Indian income and tax already deducted and compute capital gains on property or share sales.
Filing a return in India lets you claim refunds of excess tax deducted by buyers, banks and tenants. For treaty benefits, a tax residency certificate issued by the UAE Ministry of Finance is used with Form 10F. We respond to any Indian tax notice on your behalf and keep your filings consistent year to year, which matters because Indian tax data now draws on bank and property registration records automatically.
What clients in the UAE should know
- The Income-tax Act 2025 took effect from 1 April 2026; forms and section numbers differ from older guides, though the residency concepts continue.
- A UAE tax residency certificate is issued on application and is needed for treaty relief; plan ahead before large Indian transactions.
- Indian tax notices arrive by email; keep your email and mobile number on the Indian tax portal current.
Step by step from the UAE
Video consultation
A call at a time that suits the UAE, after we have read your documents.
Documents signed in the UAE
UAE notary, MOFA attestation, then Indian Embassy or Consulate attestation
Work in India
Our team files, appears and follows up in India, and shares scans of everything filed.
Result and handover
Certified copies and originals are couriered to you in the UAE where needed.
The full guide
This page covers what changes when you are in the UAE. For the law, the documents and the step-by-step procedure, read our main page on NRI Income Tax & DTAA, or see all services for clients in the UAE and the Cross-Border Tax & Money practice area.
Questions from clients in the UAE
Will I be taxed in India on my UAE salary?
Generally no, if you are a non-resident or deemed resident not ordinarily resident. Your Indian income is taxed in India.
Do I need to file if I only have NRE interest?
No, NRE interest is exempt. Other Indian income may require filing.
How do I get a UAE tax residency certificate?
Apply to the UAE Ministry of Finance with the required documents. It is then used with Form 10F in India.