Tax Residency Certificate (TRC) in the UAE is an official document issued by the Ministry of Finance that confirms an individual or company’s tax residency status in the country.

It enables eligibility for benefits under the UAE’s Double Taxation Avoidance Agreements (DTAAs) with other nations, helping avoid being taxed twice on the same income. Individuals must have legally resided in the UAE for at least 183 days, while companies must be active in the UAE for at least one year.

A TRC is valid for one year and is essential for freelancers, business owners, and expats looking to optimize their global tax obligations through the UAE’s favorable tax framework.

Benefits of Holding a Tax Residency Certificate

• Access to the UAE’s Double Taxation Avoidance Agreements (DTAAs)
• Avoidance of double taxation on global income
• Proof of UAE residency for tax and legal purposes
• Enhanced credibility for individuals and businesses
• Easier international banking and financial transactions
• Eligibility for tax exemptions in other jurisdictions
• Support for visa, immigration, or relocation applications
• Helps in global tax planning and compliance
• Required by many foreign tax authorities to claim treaty benefits
• Useful for offshore income declaration and asset protection

Eligibility Requirements for Tax Residency Certificate UAE

Category	Criteria
Individuals (Natural Persons)	Under Domestic Law: Physical presence of 183+ days in a consecutive 12-month period OR Physical presence of 90–182 days with: UAE/GCC citizenship/residency AND Permanent residence OR employment/business in the UAE Under the Double Taxation Agreement (DTA): Meet the specific residency criteria outlined in the applicable tax treaty (typically 183+ days in 12 months)
Companies (Juridical Persons)	Registered and operational in the UAE Established for at least 12 months (newly incorporated companies) Managed and controlled from the UAE Government entities: Eligible after 1 day into the tax period
General Restrictions	Cannot apply for future periods Offshore companies are ineligible TRC validity: 1 year (reapplication required annually)

Required Documents Checklist

Here is a comprehensive checklist of required documents for obtaining a Tax Residency Certificate (TRC) in the UAE, according to applicant type:

Individuals (Natural Persons)

• Passport copy (valid for the period of application)
• UAE residence visa copy (must be valid)
• Emirates ID copy (must match the name on the application)
• Certified copy of residential lease agreement (such as Ejari or similar) or proof of home ownership (title deed)
• Latest salary certificate or proof of source of income (if employed or self-employed)
• Bank statements for the last 6 months from a local UAE bank (stamped and validated; requirement may vary by purpose)
• Entry and exit report from the Federal Authority for Identity and Citizenship (ICA) or General Directorate of Residency and Foreigners Affairs (GDRFA), showing the number of days resided in the UAE
• Tax forms (if required by the country where the certificate will be submitted)

Note: For individuals staying less than 183 days but at least 90 days, additional proof of permanent residency or business activity may be required.

Legal Persons (Companies and Entities)

• Valid trade license copy
• Establishment contract or Memorandum of Association (certified by official authorities, if not a sole proprietorship)
• Passport, residence visa, and Emirates ID copies of owners/partners/directors
• Certified copy of the latest audited financial statements (stamped and signed by the auditing firm)
• Certified copy of the company lease agreement or tenancy contract
• Bank statements for the last 6 months from a local UAE bank (stamped and validated)
• Tax forms (if required by the country where the certificate will be submitted)

Government Entities

• Copy of the decree, governmental decision, or trade license
• Request letter issued by the government body

This checklist ensures you are prepared with all necessary documents for a successful TRC application in the UAE. Always check with the Federal Tax Authority (FTA) or your tax consultant for any updates specific to your case.

Ready to Apply for Your UAE Tax Residency Certificate?

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Let our expert team provide you with personalized assistance and step-by-step guidance to secure your Tax Residency Certificate quickly and stress-free!

How to Apply for A Tax Residency Certificate UAE

Step 1: Check Eligibility

• Individuals: You must have lived in the UAE for at least 183 days in the last 12 months, or at least 90 days with a UAE/GCC visa and permanent residence or employment/business in the UAE.
• Companies: Must be registered and operational in the UAE for at least 12 months.

Step 2: Prepare Required Documents

• Individuals: Passport copy, UAE residence visa, Emirates ID, certified lease agreement (or proof of home ownership), latest salary certificate, 6 months’ bank statements, entry/exit report from GDRFA or ICA.
• Companies: Trade license, Memorandum of Association, audited financial statements, lease agreement, bank statements, passports/residence visas of managers/shareholders.

Step 3: Create or Log In to Your Account

Register or sign in to the Federal Tax Authority (FTA) EmaraTax portal or the Ministry of Finance (MoF) portal.

Step 4: Fill Out the Application Form

• Select “Tax Residency Certificate” as the service.
• Enter all required details (personal company information, tax registration number if applicable, financial year, etc.)

Step 5: Upload Documents

Attach all required documents in PDF or JPEG format.

Step 6: Submit and Pay Fees

• Review your application and submit it.
• Pay the applicable fees online (fees vary for individuals and companies).

Step 8: Wait for Approval and Download the Certificate

• The FTA will review your application (usually takes 3–7 business days).
• Once approved and fees are paid, download your Tax Residency Certificate from the portal.

Tip: The entire process is online and typically takes about a week after submission if all documents are in order

Common Mistakes to Avoid

• Incomplete or inaccurate documentation: Failing to provide all required documents or submitting incorrect information leads to delays or rejections.
• Not meeting the residency requirement: Not staying the required 183 days (or 90 days with additional criteria) in the UAE.
• Lack of proof of genuine residency: Insufficient evidence of permanent home, employment, or business activity in the UAE.
• Inconsistent or conflicting information: Discrepancies between utility bills, lease agreements, and bank statements regarding residency dates and financial activity.
• Using a flexi-desk or virtual office address: Authorities require a physical office for companies, not virtual or shared space.
• Missing audited financial statements (for companies): Businesses must provide audited financial statements for the relevant period.
• Delayed or late application: Waiting too close to deadlines, risking rejection, or missing out on tax treaty benefits.
• “Tax residency shopping” behavior: Frequent short visits to meet the minimum days, which raises red flags with authorities.
• Ignoring professional guidance: Not consulting experts can lead to avoidable errors and application rejection.

Summing It Up

Applying for a UAE Tax Residency Certificate is a straightforward process if you meet the eligibility criteria and gather all necessary documents.

By avoiding common mistakes, you can ensure a smooth and successful application. Taking the time to prepare thoroughly and seek expert guidance when needed will help you maximize your chances of approval and enjoy the full benefits of UAE tax residency.

Ready to get started? Contact our team today for personalized support and make your application process stress-free!