UAE Tax Residency Certificate Guide

What is a UAE Tax Residency Certificate and when do you need one?

A Tax Residency Certificate is an official document confirming that an individual or a legal entity is a tax resident of the UAE. It is issued by the Federal Tax Authority (FTA) and applied for through the EmaraTax portal, provided you meet the eligibility and documentation requirements.

There are two formats of TRC in the UAE:

• Treaty TRC (for Double Tax Treaty purposes)
• Domestic TRC (for local/compliance purposes)

Why you need a treaty TRC

• Avoiding double taxation under a UAE Double Taxation Agreement (DTA) with your home or source country.
• Reducing withholding tax on cross-border income (e.g., dividends, interest, royalties).
• Claiming capital gains relief where the relevant DTA allocates taxing rights to the UAE.

When you need a domestic TRC

• Opening a UAE bank account or when your bank runs KYC/CRS checks.
• Signing up for payment apps or e-wallets, when they ask to confirm your tax status.
• Providing proof to auditors or for head-office/group compliance files.
• Free-zone or corporate paperwork, e.g., registrar requests.
• Working with countries that have no tax treaty with the UAE—some institutions may still grant relief under their own rules if you can prove UAE tax residency.

How to apply for a Tax Residency Certificate UAE

To obtain a TRC, you gather the required documents (they vary slightly by case) and submit an application via the EmaraTax portal of the Federal Tax Authority. Our consultants handle the document prep, EmaraTax filing, and status follow-up while you focus on running the business.

Typical route:

1. Determine the TRC type you need (Treaty TRC vs Domestic TRC).
2. Compile evidence (identity, residency, lease, bank statements, audited financials—for companies, etc.).
3. Submit the application through EmaraTax and pay the government fee.
4. Respond to FTA clarification requests (if any).
5. Download the electronic certificate (PDF) and submit it where necessary.

Tax Residency Certificate eligibility criteria

Step one is to identify your applicant category—legal person (company) or natural person (individual).

For legal persons (companies)

• Your UAE company has been registered for more than 1 year (active and licensed).
• You have audited financial statements for the financial year for which you’re seeking the certificate.
• You’ll also be expected to show standard UAE presence ties—e.g., a valid trade licence and office lease/Ejari—when applicable.

For natural persons (individuals)

• You hold a UAE residence visa.
• Physical presence in the UAE during the relevant year: typically from 183 days for a treaty TRC. For domestic TRC, a minimum of 90 days may be accepted.
• You have a registered residential lease (e.g., Ejari in Dubai).
• Need a UAE residence visa? We’ll find the best visa solution for you!

Required documents

For all applicants:

• Proof of UAE residency: passport, UAE residence visa, Emirates ID.
• Proof of accommodation: registered lease (e.g., Ejari in Dubai) or title deed; utility bill if available.
• Proof of income / activity as relevant: salary certificate (employees) or trade licence/company docs (business owners).
• Entry/exit report (where needed to evidence 183+ days for treaty TRC, or 90+ days for domestic TRC).

For companies:

• Trade licence, certificate of incorporation, MOA/AOA, and authorised signatory ID/POA.
• Audited financial statements for the year you’re certifying.
• Office lease/Ejari (or other premises evidence).
• Corporate Tax TRN (if registered).
• Bank statements or other activity proofs if requested by FTA.

Tax residency certificate cost in UAE

Submission fee: AED 50 (non-refundable).

Processing fee (after approval):

• AED 500 — applicant registered with FTA for Corporate Tax.
• AED 1,000 — natural person not registered with FTA.
• AED 1,750 — juridical person not registered with FTA.

Hard copy (optional): AED 250 per printed certificate.

Timing

Once a completed application is received, FTA’s stated timeline is ~5 business days to issue the digital TRC (printed copies, if requested, also target ~5 business days after fee payment).

TRC validity in UAE

This certificate is issued only for the specific financial year you apply for. If you need proof for the next year, you must submit a fresh application.

If you require coverage for multiple years—e.g., 2023 and 2024—you file one certificate of tax residency per year so the certificate matches the income period the institution is assessing.

Benefits of a tax residency certificate

You avoid double taxation. You are not taxed twice on the same income. Provide your UAE TRC and optimize taxes.

You can reduce withholding taxes. Pay lower taxes on cross-border income from dividends, interest, royalties, and certain service fees.

You’ll meet compliance requirements. Hand in your TRC to banks, payment apps/fintechs, auditors, free-zone registrars, and other institutions so that they set your tax profile correctly and comply with CRS/FATCA reporting. Your TRC helps them classify you as UAE tax resident and report to the right jurisdiction under global information-exchange rules.

Double Taxation Avoidance Agreements (DTAA)

As of 2025, the UAE has double taxation agreements with 140+ countries across Europe, Asia, Africa, North and South America—including China, India, Pakistan, the United Kingdom, France, Italy, and Russia.

If you’re seeking a specific relief (e.g., lower dividend WHT or capital-gains relief), we’ll match your case to the relevant treaty article, prepare the Treaty TRC, and package the supporting documents the recipient typically expects.

If your counterparty’s country doesn’t have a DTA with the UAE, a domestic TRC can still satisfy banks, auditors, registrars, or foreign compliance teams—and in some cases foreign relief may be granted under domestic law if you evidence UAE tax residency status.

You can find the full list of eligible countries on the official website.