UAE Tax Residency Certificate — for companies and individuals
A Tax Residency Certificate (TRC) proves your UAE tax residence to foreign tax authorities and banks, and is often needed to claim relief under a double tax agreement. We check eligibility, assemble the evidence and apply through the FTA.
Who can qualify
Companies incorporated or established in the UAE can apply, subject to the FTA's conditions on the period requested and the supporting documents.
Individuals may qualify under any one of three tests:
- physical presence in the UAE for 183 days or more in a relevant 12-month period;
- physical presence for 90 days or more in a 12-month period, together with UAE or GCC nationality or a valid UAE residence permit, and a permanent place of residence or employment or business in the UAE; or
- a usual or primary place of residence in the UAE, with the centre of financial and personal interests here.
A residence visa on its own does not establish tax residence.
FTA fees
| Application submission | AED 50 |
| Certificate — applicant with a Corporate Tax registration number | AED 500 |
| Certificate — individual without a Corporate Tax registration number | AED 1,000 |
| Certificate — company without a Corporate Tax registration number | AED 1,750 |
| Additional printed copy | AED 250 each |
FTA fees as published at the date of writing; they are non-refundable if an application is rejected.
Where applications fail
- Entry and exit records that do not support the days claimed.
- Missing evidence of a UAE home, employment or business for the 90-day test.
- Applying for a period that has not yet started, or a company period without the supporting documents.
How we help
- We check which test you meet before any FTA fee is paid, and choose the right period for the certificate.
- We assemble the evidence — entry and exit report, tenancy, employment or licence documents, financial statements for companies — and apply on EmaraTax.
- With experience in cross-border taxation, we look at how the certificate will be used under the relevant double tax agreement, and support you with any FTA queries during review.
Sources: Cabinet Decision No. 85 of 2022 on the Determination of Tax Residency; Ministerial Decision No. 27 of 2023; FTA Tax Residency Certificate service information and fees on EmaraTax.
Frequently asked questions
How long does a Tax Residency Certificate take?
The FTA indicates around five business days once a complete application is received. Incomplete applications take longer, which is why we check the file before submitting.
How long is the certificate valid for?
A certificate covers a specific period of up to 12 months, such as a tax period or a calendar year. A new application is needed for each period.
Is a TRC the same as a residence visa?
No. A residence visa is an immigration document. A TRC is issued by the FTA and confirms tax residence for a specific period.
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