The UAE has one national identity card, the Emirates ID, and it does the job that Aadhaar does in India. There is no PAN card for individuals, because there is no personal income tax, and there is no Social Security number for expats. If you are moving from India, the US or the UK, that is the whole answer in three lines. The rest of this guide explains which UAE number you need for which purpose.
The equivalents at a glance
| In your home country | What it is for | UAE equivalent |
|---|---|---|
| Aadhaar (India) | Biometric proof of identity and residence | Emirates ID |
| PAN (India) | Personal tax identification | None for individuals. Businesses get a Tax Registration Number (TRN) |
| Social Security number (US) | Identity, tax and social insurance | None. The Emirates ID number is used for identity. There is no social security system for expats |
| National Insurance number (UK) | Social insurance contributions | None for expats |
| Tax file or taxpayer number | Filing personal tax returns | Not needed. Individuals do not file income tax returns |
The Emirates ID: the UAE’s Aadhaar
The Emirates ID is issued by the Federal Authority for Identity, Citizenship, Customs and Port Security (ICP). Every UAE citizen and every resident, including children, must have one.
- The number has 15 digits and starts with 784, the UAE’s country code, followed by your year of birth.
- The card holds your photo and biometric data (fingerprints, and for many applicants an iris or face scan) on a chip.
- For residents, it is tied to your residence visa. It is issued when the visa is granted and expires with it. Since 2022 the card has replaced the visa sticker in the passport as proof of residence.
What you use it for: opening a bank account, getting a mobile number, signing a tenancy contract and registering it on Ejari, connecting DEWA, registering a car, getting a driving licence, health insurance and hospital visits, using airport e-gates, and buying or selling property as a resident.
UAE Pass is the digital version. It is an app linked to your Emirates ID that lets you log in to government services and sign documents digitally, including some property transactions.
How it differs from Aadhaar: Aadhaar is issued to residents of India for life and has no expiry. The Emirates ID of an expat lasts only as long as the residence visa, and must be renewed or cancelled with it.
You do not need an Emirates ID to buy property. Non-residents buy with a passport. See can foreigners buy property in Dubai.
Is there a PAN card in the UAE?
No, not for individuals. India’s PAN exists so that the tax department can track personal income and tax. The UAE charges no personal income tax on salaries, rent or investment income, so individuals do not register with the tax authority or file a return. See are salaries in Dubai tax-free.
The closest thing is the Tax Registration Number (TRN), a 15-digit number issued by the Federal Tax Authority to:
- businesses registered for VAT, which is mandatory once taxable supplies pass AED 375,000 a year
- companies registered for corporate tax
- individuals who run a business in their own name with turnover above AED 1 million, who must register for corporate tax. See UAE corporate tax for natural persons
An employee or a property investor in their personal capacity does not get or need a TRN.
If your home country asks for a UAE tax number. Banks and tax authorities abroad sometimes ask for a “tax identification number”. For an individual UAE resident there usually is none, and the accepted answer is that the UAE does not issue one to individuals. What you can get is a Tax Residency Certificate from the Federal Tax Authority, which proves you are a UAE tax resident for treaty purposes. Indian NRIs use it, together with Form 10F, to claim benefits under the India-UAE treaty. See Form 10F for UAE residents.
Keep your Indian PAN if you still have income, investments or property in India. Becoming an NRI does not cancel it. See NRI tax rules for Indians in Dubai.
Is there a Social Security number in the UAE?
No. The UAE has no social security number and no state pension for expatriates.
| UAE and GCC nationals | Expatriates | |
|---|---|---|
| State pension | Yes, through the national pension authority, with employer and employee contributions | No |
| End of service | Pension | Gratuity paid by the employer, based on basic salary and years of service |
| Unemployment insurance | Yes | Yes. The Involuntary Loss of Employment scheme is mandatory for most private and federal employees |
| Health insurance | Provided | Employer-provided, mandatory |
For an expat, the end-of-service gratuity takes the place of a pension. Work out yours with our UAE gratuity calculator. Some employers, and the DIFC free zone, run workplace savings schemes in place of gratuity.
Because nothing is deducted from your salary for a pension, saving for retirement is your own responsibility. Americans remain in the US Social Security system only if they or their employer continue to pay into it, and US citizens must still file US tax returns.
Other UAE numbers you will meet
| Number | What it is |
|---|---|
| Unified Number (UID) | An immigration file number printed on your visa, which stays with you across visas |
| Visa file number | Identifies a specific residence permit |
| Labour card or MOHRE number | Identifies your work permit |
| Traffic file number | Your driving licence and vehicle record |
| TRN | Tax registration for businesses |
| IBAN | Your 23-character UAE bank account number |
Frequently Asked Questions
Is the Emirates ID the same as Aadhaar?
It plays the same role: a biometric national identity card used for almost every service. The difference is that an expat’s Emirates ID expires with the residence visa.
Do I need a PAN card in Dubai?
No. The UAE has no personal income tax and issues no personal tax number. Keep your Indian PAN for your Indian income and investments.
What is the UAE equivalent of a Social Security number?
There is none. The Emirates ID number is your identity number, and there is no social security system for expatriates.
What is a TRN in the UAE?
A Tax Registration Number issued by the Federal Tax Authority to businesses registered for VAT or corporate tax.
Can I get an Emirates ID without a residence visa?
No. For expatriates it is issued with a residence visa. Visitors do not get one.
Do expats get a pension in the UAE?
Not from the state. They receive an end-of-service gratuity from their employer.
This article is general information. Identity, visa and tax rules change, so check the current requirements with the ICP and the Federal Tax Authority.
