A tax residency certificate (TRC) is the official proof that you or your company is tax resident in the UAE. It is what you show a foreign tax authority to use a double taxation agreement.
Why people need one
If you live in the UAE but earn income or own a company in another country, both countries may want to tax the same income. A TRC supports a claim for relief under the UAE's double taxation agreements. Our article on the tax domicile certificate explains how the two documents relate.
Who qualifies
Individuals. Under the current rules, a person is generally a UAE tax resident if they:
- stay in the UAE for 183 days or more in a 12-month period, or
- stay for 90 days or more, hold a UAE residence permit and have a permanent home, job or business in the UAE.
Companies. A UAE-incorporated company that is managed in the UAE can apply. The FTA may ask for financial statements, sometimes audited.
Rules and thresholds change, so confirm the current criteria on the FTA website.
Documents
Individuals: passport copy, residence visa, Emirates ID, proof of income source, six months of UAE bank statements, an immigration report of entries and exits, a certified tenancy contract and any form required by the foreign tax authority.
Companies: trade licence, director and shareholder documents, certified establishment contract, residence permits, certified lease, owners' and directors' passports, visas and Emirates IDs, six months of bank statements, audited financials and any tax form the foreign authority requires.
Gather everything digitally before you start.
Fees and time
Indicative FTA fees are a one-time registration fee of AED 50, then AED 500 for individuals or AED 1,750 for companies. Processing usually takes three to five working days once documents are complete and payment is made. Missing documents or manual checks cause delays. Fees can change, so check the portal.
The certificate
The FTA issues a digital certificate valid for one year. It carries the holder's name, tax status, validity dates, FTA seal and a QR code for verification.
How to apply
1. Create an account on the FTA portal and log in. 2. Choose "Create Tax Residency Certificate". Registered taxpayers verify using their TRN and e-services email. 3. Select natural person or legal person. 4. Choose the country and the financial year start date, which sets the validity. 5. Upload documents, then submit or save as a draft. 6. Confirm the declaration and pay by card. 7. Download the certificate. A copy is also emailed.
See our corporate tax services if you need help preparing the application.
Key takeaways
- Individuals qualify through the 183-day test or a 90-day test with a permanent home, job or business.
- Fees are indicative: AED 500 for individuals and AED 1,750 for companies after a small registration fee.
- Processing is usually three to five working days once documents are complete.
Frequently asked questions
Who issues the certificate?
The Federal Tax Authority.
How long is it valid?
One year, matched to the financial year you choose.
Do I need audited accounts?
Companies are often asked for financial statements, sometimes audited. Check the FTA list.
Talk to a chartered accountant
Questions about your own situation? Reach us directly and we will reply with clear next steps.
This article is general information and not advice for your specific circumstances. Rules and thresholds change, so confirm the current position before you act.
