ITIN for UAE residents: how to get a U.S. ITIN from the United Arab Emirates

Do people in the United Arab Emirates need an ITIN?

Only if there is a U.S. tax reason. An ITIN is a nine-digit IRS number for people who need a U.S. taxpayer ID for federal tax purposes but cannot get an SSN. Living in the United Arab Emirates is not a reason by itself.IRS

These are the situations that usually create a reason, in any country:

• You rent out or sell a U.S. property. Foreign sellers often need an ITIN to claim FIRPTA withholding back.IRS
• You have U.S. income that needs a U.S. return, or tax was withheld that you want back.IRS
• You want a treaty rate on U.S. income and the payer needs a taxpayer ID.IRS
• You are the spouse or dependent of a U.S. citizen or resident and are claimed for an allowable tax benefit.IRS
• You are a non-resident student, professor or researcher with a return or an exception to claim.IRS

An ITIN does not give you work authorization or eligibility for Social Security benefits.IRS Our what is an ITIN guide has the basics.

What is specific to the United Arab Emirates

The OECD says the UAE does not issue TINs to individuals. It issues tax residency certificates, which do not carry a TIN.OECD

• Nothing to enter on line 6b. The W-7 asks for the tax ID your country of tax residence issued to you. If you have none, the IRS says to write N/A in any part that does not apply and not to leave a section blank.IRSOECD
• No treaty rate to claim. The IRS list has no treaty with the UAE, so a W-8BEN cannot claim a reduced treaty rate for a UAE resident.IRS

The U.S.–United Arab Emirates tax treaty

The IRS list of United States income tax treaties does not include the United Arab Emirates.IRS The IRS says that if there is no treaty, you must pay tax on the income in the same way and at the same rates shown in the instructions for the applicable U.S. return.IRS

For U.S. income that is not connected with a U.S. business, Form 1040-NR taxes it at 30% unless a treaty sets a lower rate, and with no treaty there is no lower treaty rate to claim.IRS You may still be asked for a Form W-8BEN to show you are a foreign person.IRS

Your W-8BEN guide shows each line. The IRS publishes the full list on its treaties A to Z page. This is general information, not tax advice.

How to get an ITIN from the United Arab Emirates, step by step

Five steps, in order. You can do all of them from home.

1. 1

   Confirm your U.S. tax reason

   Most first-time applicants attach a U.S. return (Form 1040-NR). A few reasons qualify for an exception that lets you apply without one.IRS The reason you tick on the form has to match your paperwork.

   Form W-7, reason box
2. 2

   Check your passport

   A current passport is the only stand-alone document, so you need nothing else. It must not be expired when you submit.IRS

   Valid passport
3. 3

   Fill in Form W-7

   Put your address in the United Arab Emirates on line 3 and your date of birth on line 4. If you have no tax ID from your country, write N/A on line 6b.IRSOECD

   Line 3, line 6b
4. 4

   Join the video interview

   You interview with a Certifying Acceptance Agent by video from the United Arab Emirates. The IRS allows acceptance agents to do the interview by video call.IRS Your interview is on a live video call. No mailing your original passport to the IRS. We'll tell you exactly how to get your documents to us.

   Live video call
5. 5

   We file with the IRS

   We prepare your Form W-7, review it and your documents before they go to the IRS, and file it with your return if one is required.IRS The IRS says to allow about 9 to 11 weeks when you apply from overseas or during tax season. Timing depends on the IRS.IRS

   About 9 to 11 weeks

Ways to apply from the United Arab Emirates

What Nolly.com charges

One flat fee, in U.S. dollars, paid to Nolly.com. The IRS charges nothing for an ITIN, and agents set their own fees.IRS The IRS says to allow about 9 to 11 weeks when you apply from overseas or during tax season. Timing depends on the IRS.IRS

How we checked this

Every IRS fact on this page comes from IRS.gov or the other official pages listed below and was checked on October 2, 2026. Nolly.com's own prices are the only exception. Nolly.com is a private company and is not part of the IRS.

Proof Nolly.com is on the IRS list

Nolly Services Inc, d/b/a Nolly.com, appears on the IRS page Acceptance agents – Canada. Nolly.com is a private company and isn't part of the IRS.

Pages used

1. Instructions for Form W-7 (Rev. 12-2024)https://www.irs.gov/instructions/iw7
2. Individual Taxpayer Identification Number (ITIN)https://www.irs.gov/individuals/individual-taxpayer-identification-number
3. How do I apply for an ITIN?https://www.irs.gov/individuals/how-do-i-apply-for-an-itin
4. Instructions for Form 1040-NR (2025)https://www.irs.gov/instructions/i1040nr
5. ITIN guidance for foreign property buyers/sellershttps://www.irs.gov/individuals/international-taxpayers/itin-guidance-for-foreign-property-buyers-sellers
6. ITIN Acceptance Agent Programhttps://www.irs.gov/individuals/itin-acceptance-agent-program
7. United States income tax treaties - A to Zhttps://www.irs.gov/businesses/international-businesses/united-states-income-tax-treaties-a-to-z
8. Instructions for Form W-8BEN (Rev. October 2021)https://www.irs.gov/instructions/iw8ben
9. Acceptance agent program (compare agent types, agents abroad)https://www.irs.gov/individuals/international-taxpayers/acceptance-agent-program
10. OECD: United Arab Emirates, Information on Tax Identification Numbershttps://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/uae-tin.pdf