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Tax Residency Certificate UAE

Q: How to get a Tax Residency Certificate from the UAE?

Apply through the EmaraTax or TRC platform, create or log in to your account, choose Other Services, select Tax Residency Certificate, choose the certificate type, upload documents, pay the fees, submit the application, then download the certificate after approval.

UAE TRC Application Support for Companies and Individuals

Credora assists UAE companies, business owners and individuals with Tax Residency Certificate application support, document review, EmaraTax submission guidance and follow-up requirements.

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Tax Residency Certificate UAE application support

UAE TRC

Tax Residence Certificate

A Tax Residency Certificate, also known as a Tax Domicile Certificate, is issued by the UAE Federal Tax Authority to confirm that an individual or company is treated as a tax resident of the United Arab Emirates.

The certificate is commonly used when applying for benefits under Double Taxation Agreements, where the applicant needs official proof of UAE tax residency for a foreign tax authority, bank, employer or business counterparty. To benefit from a Double Taxation Agreement, individuals must provide a TRC confirming their UAE tax residency and official taxation status.

Core Eligibility Criteria

Individuals

An individual may qualify based on physical presence in the UAE. In many cases, this means 183 days or more in a consecutive 12-month period. A 90 to 182 day route may also apply where the applicant has supporting ties such as UAE residency, a permanent home, employment or business activity.

Companies

A company usually needs to show that it is registered, active and effectively managed from the UAE. Trade licence, financial records, management control, office presence and supporting documents are normally reviewed before a TRC application is submitted.

UAE TRC Requirements

When Do You Need a UAE Tax Residency Certificate (TRC)?

UAE Tax Residency Certificate sample image

You may be required to provide a UAE Tax Residency Certificate when a foreign government, bank, or business partner requests formal documentation of your tax residency in the UAE.

The TRC is commonly required in the following situations:

Claiming Double Taxation Agreement benefits: To claim treaty relief or reduce withholding tax on foreign income such as dividends, interest, royalties, or business profits.
Responding to foreign tax authorities: To show official UAE tax residency when another country asks for proof under its tax rules or treaty process.
Cross-border business transactions: UAE companies may need a TRC when dealing with overseas governments, group companies, foreign clients, or treaty partner jurisdictions.
Banking and financial compliance: Banks, investment platforms, and financial institutions may request a TRC for onboarding, due diligence, or international reporting.

Important: The FTA operates separate Tax Residency Certificate (TRC) application processes depending on the certificate’s intended purpose. Applications for Double Taxation Agreement (DTA) benefits are processed under Ministerial Decision No. 247 of 2023, while TRCs required for purposes other than a DTA are assessed under Cabinet Decision No. 85 of 2022. The FTA also provides an International Form Stamping service, allowing applicants to submit a foreign tax authority’s prescribed form for certification where required.

Requirements for a Company to Obtain a UAE Tax Residency Certificate (TRC)

A company applying for a UAE Tax Residency Certificate may be required to provide:

A valid UAE trade licence, generally active for more than one year, whether mainland or free zone.
A copy of the company’s Memorandum of Association.
A Certificate of Incumbency or equivalent company registration document.
The company’s organisational structure chart.
A valid commercial tenancy contract or title deed showing physical office space.
Passport copy and valid UAE residence visa of the authorised person.
Emirates ID copies of directors, shareholders, or managers.
Latest audited financial statements or UAE company bank statements for the last six months, stamped by the bank.
Applicable TRC application fees payable to the UAE Federal Tax Authority.

Requirements for an individual to get Tax Domicile Certificate (TDC)

Passport copy and valid visa copy issued at least 180 days before the application.
Emirates ID copy.
6 months of personal UAE bank statements, stamped by the UAE bank.
Proof of income in UAE, such as an employment agreement, share certificate, or salary certificate.
Entry and exit report from the General Directorate of Residency and Foreign Affairs showing all UAE travel movements.
Copy or title deed of the certified tenancy contract, valid for at least three months before the application.
Tax Domicile Certificate application fees of AED 2,000, payable to the UAE Federal Tax Authority through the e-Dirham Card.

UAE Tax Residency Certificate timeframe

Pre-approval process: 4 to 5 working days for UAE Federal Tax Authority approval after the application form is completed and all required documents are uploaded correctly.
Certificate issue process: 5 working days after UAE Federal Tax Authority approval, confirmation, and application fees payment.
Validity of Certificate: The Tax Residency Certificate / Tax Domicile Certificate is valid for 1 year and can be renewed annually, subject to resubmission and the renewal process.

UAE TRC Application Process

The Step-by-Step Application Process

1. Create an Account / Log In

Visit the EmaraTax Portal. Log in using your existing credentials or authenticate via UAE PASS (strongly recommended for individuals).

2. Navigate to the Service

Go to “Other Services” on your dashboard and select “Tax Residency Certificate.”

3. Select TRN Status

Choose whether you hold a Corporate Tax TRN (Tax Registration Number). Selecting an active TRN can reduce the issuance fee and auto-populate your entity’s details.

4. Choose Certificate Purpose

Tax Treaty / DTAA Purpose: Select this if you intend to use the certificate internationally to claim double-taxation relief. You will need to select the specific country partner from the list. Domestic Purpose: Select this for local compliance requirements, structural setup, or local banking requests.

5. Select the 12-Month Period

Select the specific, current, or historic 12-month financial period for which you require the certification. Note that certificates cannot be issued for future periods or periods that have not yet fully concluded eligibility requirements.

6. Upload Documents & Submit

Upload all necessary supporting documents (detailed below) in PDF, JPEG, or PNG format and pay the AED 50 submission fee.

7. Approval & Issuance Fee Payment

The FTA typically reviews and processes applications within 3 to 5 business days. Once pre-approved, you will receive an email notification to pay the main issuance fee. After payment, your electronic TRC is instantly available for download.

Core Document Requirements

For Individuals (Natural Persons)

To qualify, individuals generally must meet the physical presence rules (e.g., spending 183 days or more in the UAE within a 12-month period, or 90 days under specific residency/employment exemptions).

Identity Proof: Clear copies of your Passport, valid UAE Residence Visa, and Emirates ID.
Immigration Entry/Exit Report: An official report from the ICP or GDRFA proving the number of days spent inside the UAE.
Proof of Residence: A certified tenancy contract (e.g., Ejari in Dubai), title deed, or long-term lease.
Proof of Income: A recent salary certificate, employment contract, or bank statements showing steady financial activity.

For Companies (Juridical Persons)

Companies must have been legally active and operational in the UAE for at least one full year.

Corporate Documents: A valid UAE Trade License (Mainland or Free Zone), Memorandum of Association (MOA), and Certificate of Incorporation.
Financial Verification: Strictly audited financial statements covering the requested period.
Proof of Local Management: Evidence that the entity is managed and controlled within the UAE (e.g., Board resolutions, authorized signatory details).
Physical Office Proof: A registered commercial office lease agreement (Ejari).
Signatory ID: Passport and Emirates ID copies for authorized directors or managers.

Double Taxation Avoidance Agreements (DTAA)

Double Taxation Avoidance Agreements (DTAAs) are treaties between two countries that stop the same income from being taxed twice. They set out which country gets to tax which kind of income dividends, interest, royalties, capital gains, business profitsso individuals and businesses operating across borders aren’t hit on both sides.

Without a treaty in place, income earned abroad can be taxed in the source country and again where the taxpayer is resident. That erodes the actual return and adds a second layer of filing and reporting.

Where a DTAA applies, relief usually comes in one of three forms: a credit for foreign tax paid, an exemption, or a reduced rate. The effect is to make cross-border trade and investment between the two countries cheaper and simpler to run.

UAE TRC Validity
TRC Validity in UAE

A Tax Residency Certificate (TRC) is valid only for the financial year specified in the application time. Applicants must submit a the application if they require a new TRC certificate for a different financial year, as the UAE TRC is not automatically renewed after the selected period.

Limitations on TRC Application Periods

A Tax Residency Certificate (TRC) cannot be issued for a future tax period. The Federal Tax Authority (FTA) does not allow applications claiming tax residency for completed qualifying tax periods. Applications submitted for future periods may be rejected you must wait until the relevant tax period has ended before submitting your application..

Duration for Getting Tax Residency Certificate in UAE

Standard processing is typically completed within five business days from the date the Federal Tax Authority (FTA) receives a complete application through the EmaraTax portal. The overall processing time may vary if additional information or supporting documents are requested, or due to the FTA’s application volume at the time of review.

Tax Residency Certificate Eligible Countries

The UAE has signed Double Taxation Agreements (DTAs) with numerous countries to help prevent double taxation. Individuals and businesses may use a Tax Residency Certificate (TRC) to claim treaty benefits where a DTA exists between the UAE and the relevant country. A complete list of treaty countries is available through the UAE authorities.

UAE Double Taxation Agreements (DTAAs) Countries

The UAE has signed Double Taxation Avoidance Agreements (DTAAs) with many countries around the world. These agreements help determine how income is taxed when a person or business has tax obligations in more than one country. If you plan to claim treaty benefits, you should first check whether the UAE has an active tax treaty with your country.
Check the official International Treaties Dashboard provided by the UAE Ministry of Finance.

UAE TRC Support

Need to Apply for Tax Residency Certificate?

For Tax Residency Certificate (TRC) applications, we assist with preparing the required supporting documents, including corporate tax registration details, accounting records, financial statements, trade license documents, proof of UAE tax residency, and other documents required by the Federal Tax Authority.

FAQs

Tax Residency Certificate UAE FAQs

Common questions about applying for a UAE Tax Residency Certificate through the FTA and EmaraTax platform.

Who can apply for a Tax Residency Certificate in the UAE?

Any person who is a UAE tax resident under UAE tax law, or under an applicable Double Taxation Agreement, can apply. This includes natural persons and juridical persons such as companies, subject to meeting the required conditions and documents.

How long does it take to get a Tax Residency Certificate in the UAE?

The FTA estimates 10 minutes to submit the application online. Once a completed application is received, the Tax Residency Certificate is usually processed within 5 business days. Hard-copy certificates and international form attestations are also processed within 5 business days after payment or receipt of documents.

What is the validity of a Tax Residency Certificate in the UAE?

A UAE Tax Residency Certificate covers either a tax period or another 12-month period selected by the applicant. It cannot be issued for a future period or for a period longer than 12 months.

Why is a Tax Residency Certificate important in the UAE?

A Tax Residency Certificate helps UAE tax residents claim benefits under Double Taxation Agreements signed by the UAE, where the relevant treaty is in force. It can also be issued for purposes other than applying a DTA.

How to get a Tax Residency Certificate from the UAE?

Apply through the EmaraTax/TRC platform, create or log in to your account, choose “Other Services,” select “Tax Residency Certificate,” choose the certificate type, upload documents, pay the fees, submit the application, then download the certificate after approval.