A Tax Residency Certificate (TRC) is an official document from the Federal Tax Authority (FTA) confirming that an individual or company is a tax resident of the UAE. It is most often used to claim benefits under a double taxation agreement, such as reduced withholding tax on income from another country, or to prove residence to a foreign bank or tax authority.
This guide covers the types of certificate, who qualifies, the FTA fees, the documents you need and how to apply.
Types of Tax Certificates
The FTA issues:
- Tax Residency Certificates for double taxation agreement (DTA) purposes, used to claim treaty benefits with a specific country.
- Tax Residency Certificates for other purposes, sometimes called domestic certificates.
- FTA-stamped international forms confirming UAE tax residency, where a foreign authority requires its own form.
- Commercial Activity Certificates, for entities that hold an active VAT TRN.
Who Qualifies for a UAE Tax Residency Certificate?
Individuals
An individual can qualify as a UAE tax resident in any of these three ways:
- Spending 183 days or more in the UAE in the relevant 12-month period.
- Spending 90 to 182 days in the UAE and having UAE employment, a UAE business, or a permanent residence in the UAE.
- Having their primary residence and centre of financial and personal interests in the UAE.
Companies
A company must have been incorporated or established for at least 12 months. Branches of foreign companies and offshore companies are not eligible. The FTA may also ask for proof that the company is effectively managed and controlled in the UAE.
FTA Fees for a Tax Residency Certificate
- Submission fee: AED 50 (non-refundable, even if the application is rejected).
- Electronic TRC for a business registered for Corporate Tax: AED 500.
- Electronic TRC for an individual without a Corporate Tax TRN: AED 1,000.
- Electronic TRC for a company without a Corporate Tax TRN: AED 1,750.
- Electronic Commercial Activity Certificate: AED 500.
- Printed copy: AED 250 per copy, couriered to UAE addresses only.
The full fees must be paid before the application can be submitted. Linking your Corporate Tax TRN to the application lowers the fee and fills in your details automatically.
Documents Required
For individuals
- Emirates ID or passport, with an official entry and exit report.
- Depending on how you qualify: proof of UAE employment or business, proof of residence, or proof of your financial and personal interests in the UAE.
- For DTA certificates: proof of UAE income or salary where relevant, and any evidence the treaty requires.
For companies
- Valid trade licence and lease agreement.
- Certificate of incorporation and memorandum of association (certified, for DTA certificates).
- Corporate Tax TRN, if available.
- Emirates ID and passport of the authorised signatory, with proof of authority.
How to Apply on EmaraTax
- Log in to EmaraTax and create or link your account.
- Open the service. Select "Other services", then "Tax Residency Certificate".
- Link your Corporate Tax TRN if you have one, to reduce the fee.
- Choose the certificate type: for a DTA or for other purposes.
- Complete the form and upload documents. Request a printed copy or international form attestation if you need one.
- Pay and submit. Once approved, download the certificate from EmaraTax. It is also emailed to you.
Processing Time, Validity and Timing
- Processing: 10 business days for an electronic certificate, from receipt of a complete application. Printed copies take 5 business days after payment.
- Period covered: a certificate covers a tax period or another 12-month period you choose. It cannot cover a future period or more than 12 months.
- When to apply: companies can apply three months into the period or after it ends. Individuals can apply once they meet the residency criteria.
For other Corporate Tax topics, see our Corporate Tax guide for business owners.
Frequently Asked Questions
How much does a UAE Tax Residency Certificate cost?
From AED 500 for a business registered for Corporate Tax, AED 1,000 for an individual and AED 1,750 for a company without a Corporate Tax TRN, plus an AED 50 submission fee.
How long does it take to get a Tax Residency Certificate?
About 10 business days for an electronic certificate, once the FTA receives a complete application.
Can an offshore company get a UAE Tax Residency Certificate?
No. Offshore companies and branches of foreign companies are not eligible.
Do I need to spend 183 days in the UAE?
Not always. You can also qualify with 90 to 182 days plus UAE employment, business or permanent residence, or if your primary residence and centre of interests are in the UAE.
Note: This article provides general information only and is not tax advice. FTA fees and requirements can change. Confirm the current rules with the Federal Tax Authority or a qualified tax professional.