PAN Card UAE: How NRIs Can Apply for an Indian PAN Card?

If you are an Indian citizen or NRI living in the UAE, you can apply for an Indian PAN when you are eligible and do not already have one. The application requirements for new PAN applications changed from April 1, 2026, so UAE-based applicants should use the current PAN forms and verify the latest documentation requirements before submitting an application.

This guide explains how to apply for a PAN Card from the UAE, which documents may be required, how foreign residential details are handled, and what to do if you already have a PAN.

Can an NRI Apply for a PAN Card from the UAE?

Yes. An eligible Indian citizen living in the UAE can apply for an Indian PAN from outside India. Living in the UAE does not itself prevent an Indian citizen from obtaining PAN.

For new applications filed on or after April 1, 2026, Indian citizens use the revised Form 93 for an individual PAN application. The form specifically provides fields for residential status, passport number, country-of-residence taxpayer identification number where applicable, and contact information.

This is important for NRIs because PAN application information is not based simply on whether the applicant currently lives in India. The applicant needs to provide accurate information about their citizenship, residential status, and contact details according to the current form and instructions.

A person who is not an Indian citizen follows a different new-PAN route; Form 95 is designated for individuals who are not citizens of India.

Why Do NRIs in the UAE Need an Indian PAN?

PAN is an Indian tax identifier that can be required or useful when dealing with Indian tax and financial matters. The exact requirement depends on the transaction and the individual's circumstances.

An NRI in the UAE may encounter PAN requirements in situations involving:

• Indian income-tax compliance
• Income earned from Indian sources
• Investments or financial transactions in India
• Indian property-related transactions
• Certain banking and investment activities
• Tax-related documentation and reporting
• Registration and use of Indian income-tax services

PAN should not, however, be confused with tax residency. Holding an Indian PAN does not automatically make a UAE-based individual an Indian tax resident. Residential status for income-tax purposes is determined separately under the applicable rules. 

How to Apply for a PAN Card from UAE?

The practical process depends on the applicant's status and the current application channel, but the overall process can be approached in the following way.

1. Check whether you need a new PAN

Before starting a new application, confirm that you have never been allotted a PAN.

If you already have a PAN, you generally need the applicable change/correction or reprint process, not a second PAN application. Protean's current PAN guidance separately provides services for new PAN applications, correction of PAN data, and reprint of an existing PAN card.

2. Select the correct current application form

For applications from April 1, 2026:

• Form 93 applies to individual Indian citizens.
• Form 95 applies to individual applicants who are not Indian citizens.

The Income Tax Department confirms that the new forms apply to fresh PAN applications filed on or after April 1, 2026, while existing PAN numbers remain valid. 

For an Indian citizen living in the UAE, the relevant new PAN form is therefore Form 93, subject to the applicant's individual circumstances.

3. Enter your details carefully

Complete the application using information that is consistent with your official documents.

Pay particular attention to:

• Full name
• Date of birth
• Residential status
• Passport number
• UAE residential details
• Country of residence
• Contact information
• Taxpayer identification information, where applicable

The current Form 93 specifically asks for residential status and passport information for non-resident applicants.

4. Prepare the required supporting documents

Prepare the documents specified by the current PAN instructions for your applicant category. Check that names, dates, and other details are consistent across the application and supporting documents.

Avoid submitting documents based solely on an older PAN checklist because PAN application requirements changed with the introduction of the 2026 forms.

5. Complete the applicable verification and submission requirements

The available submission and authentication method can depend on the application route and the applicant's circumstances. Follow the instructions shown by the authorized PAN application channel rather than assuming that every UAE applicant follows the same verification process.

6. Keep your acknowledgement or reference details

After submission, retain the application acknowledgement/reference information. It can be useful when checking the application or communicating about an application issue.

7. Receive or access your PAN

Depending on the service and delivery option available to the applicant, PAN may be provided electronically and/or through a physical PAN card service. Confirm the available option and applicable delivery requirements when submitting the application.

What Address Should an NRI in UAE Provide for PAN?

The address question is one of the most important issues for UAE-based applicants.

A UAE-based Indian citizen should provide the residential and communication information required by the current PAN application form and instructions. The new Form 93 includes a residential address field and asks applicants to identify their residential status.

The applicant should not automatically substitute an Indian address simply because PAN is an Indian tax identifier. Similarly, an applicant should not assume that every UAE residence document will meet the prescribed proof requirements.

Before submitting the application, check:

1. Which address the current application requires.
2. What proof is accepted for that address.
3. Whether the address entered matches the supporting document.
4. Whether the selected communication/delivery option has additional requirements.

This is particularly important when the applicant has an Indian permanent address but currently lives in Dubai, Abu Dhabi, Sharjah, or another UAE emirate.

Document Requirements for NRIs PAN Card Living in UAE

The exact document requirements for PAN should be checked against the current PAN application instructions before submission. For an Indian citizen applying under the current Form 93 framework, the application captures information such as identity details, date of birth, residential address, residential status, and passport number for a non-resident or resident-but-not-ordinarily-resident applicant.

Protean's current PAN information also distinguishes Dation requirements for Indian citizens and foreign citizens/NRI applicants and provides separate guidance for supporting documents. 

Do not assume that every UAE document is automatically accepted as address or identity proof. The accepted documents and submission requirements should be confirmed from the current instructions before the application is finalized.

e-PAN vs Physical PAN for UAE Residents

e-PAN is a digitally issued form of PAN, while a physical PAN card is the printed card. The availability of a particular delivery or issuance option depends on the application route and the applicant's eligibility.

The Income Tax Department's Instant e-PAN facility is a separate service. It is available to eligible individuals who have not already been allotted a PAN and who satisfy its Aadhaar, mobile, and DigiLocker requirements.

Therefore, an NRI should not assume that the Instant e-PAN route automatically applies simply because they live in the UAE. Check the current eligibility conditions before using that facility.

What If You Already Have a PAN?

Do not apply for a second PAN just because you moved to the UAE or need to update your details.

If you already have a PAN and need a new card, correction, or update, use the applicable existing-PAN service. Protean currently identifies separate processes for reprint of PAN and change/correction in PAN data.

This distinction matters because a new PAN application is intended for someone who has not already been allotted a PAN. If your existing PAN information needs to change, the appropriate correction/update mechanism should be used instead.

For example, if an existing PAN holder needs to update information after moving abroad, the correct approach is to review the applicable PAN update procedure rather than automatically submitting a fresh PAN application.

Common PAN Application Mistakes for NRIs in UAE

UAE-based applicants should avoid these common mistakes:

• Using an outdated PAN form: Fresh PAN applications have used the revised forms since April 1, 2026. 
• Applying for another PAN: Having an existing PAN means you should normally use the relevant correction or reprint process.
• Entering inconsistent information: Names, dates of birth, passport information, and addresses should be carefully checked against supporting records.
• Assuming a UAE document is automatically acceptable: Verify the current document requirements before submission.
• Confusing PAN with tax residency: PAN does not by itself establish whether someone is resident or non-resident for Indian tax purposes. 
• Using the Instant e-PAN service without checking eligibility: The service has specific Aadhaar-based eligibility requirements. 
• Relying on old online guides: PAN procedures and forms changed from April 1, 2026, so older Form 49A/49AA guidance may no longer describe the current fresh-application process.

Conclusion

Getting an Indian PAN while living in the UAE is possible for eligible applicants, but the process should be based on the current 2026 PAN framework, not older application instructions. Indian citizens applying for a new PAN from April 1, 2026, use Form 93, while foreign citizens have a separate Form 95 route

For a smooth application, confirm your existing PAN status first, use accurate passport and residential information, prepare the prescribed documents, and verify the latest requirements before submission. If you already hold PAN, use the appropriate update, correction, or reprint process rather than applying for another PAN.