A UAE Tax Residency Certificate (TRC) is an official certificate issued by the Federal Tax Authority (FTA) confirming that a company or an individual is resident in the UAE for tax purposes. It is mainly used to claim relief under the UAE’s double tax agreements and to evidence UAE residence to foreign tax authorities, banks and counterparties. Applications are made through the FTA’s EmaraTax portal.
Who Can Apply for a Tax Residency Certificate?
Individuals
Eligibility for natural persons follows the residence tests in Cabinet Decision No. 85 of 2022, read with Ministerial Decision No. 27 of 2023. An individual can qualify under any one of three cases:
- 183-day test: physically present in the UAE for 183 days or more in the relevant 12-month period.
- 90-day test: present in the UAE for 90 to 182 days and able to show a permanent place of residence, or employment or a business, in the UAE, subject to the conditions in the decision.
- Centre of interests: the UAE is the individual’s primary place of residence and the centre of their financial and personal interests.
Companies and Other Juridical Persons
- Incorporated or established in the UAE for at least 12 months.
- Meets the residence criteria in Cabinet Decision No. 85 of 2022 for the relevant 12-month period.
- Branches of foreign companies and offshore companies are not eligible.
A company can apply once three months of the selected period have passed, or after the period has ended.
Documents Required for a Tax Residency Certificate
For Companies
- Valid trade licence and lease agreement
- Certificate of incorporation and certified memorandum of association
- Corporate Tax registration number (TRN), where available
- Emirates ID and passport of the authorised signatory, with proof of authorisation
- Evidence of effective management and control in the UAE, where requested
For Individuals
- Emirates ID and/or passport with an entry and exit report
- For a certificate under a double tax agreement: proof of UAE income or salary where applicable, and any evidence the treaty requires (a passport is mandatory)
The FTA may request further documents depending on the facts of the application.
Validity, Fees and Processing Time
- Validity: a TRC covers a tax period or another 12-month period selected by the applicant. It cannot cover a future period or a period longer than 12 months.
- Fees: AED 500 for an applicant with a Corporate Tax TRN, AED 1,000 for a natural person without one and AED 1,750 for a juridical person without one, plus a non-refundable AED 50 submission fee and AED 250 for each hard copy.
- Processing time: the electronic certificate is generally issued within 10 business days of a complete application.
Fees and service conditions are set by the FTA and can change. Check the current FTA service card before applying.
How to Get a Tax Residency Certificate in Dubai
- Log in to EmaraTax, or create an account.
- Select Other Services, then Tax Residency Certificate.
- Select your Corporate Tax TRN, if you have one.
- Choose a certificate for a double tax agreement (and select the treaty country) or for other purposes.
- Complete the application and upload the supporting documents.
- Pay the fee and submit the application.
- Download the approved certificate from EmaraTax. A copy is also sent to your registered email.
How KGRN Helps
KGRN’s FTA-registered tax agents confirm eligibility, prepare the documents and evidence of residence, submit the application through EmaraTax and respond to FTA queries. Where the certificate supports a treaty claim, we align it with your Corporate Tax position and audited financial statements.
For enquiries, call +971 4 557 0204 or email support@kgrnaudit.com.
Frequently Asked Questions
Who issues the Tax Residency Certificate in the UAE?
The Federal Tax Authority issues Tax Residency Certificates. Applications are submitted and certificates are downloaded through the EmaraTax portal.
How long is a UAE Tax Residency Certificate valid?
A certificate covers the tax period or 12-month period selected in the application. A new application is needed for each further period.
Can a newly incorporated company get a Tax Residency Certificate?
A juridical person must generally have been incorporated or established in the UAE for at least 12 months before a certificate can be issued for that period.
Can an offshore company or a foreign branch get a Tax Residency Certificate?
No. The FTA states that branches of foreign companies and offshore companies are not eligible for a Tax Residency Certificate.
How many days must an individual spend in the UAE?
An individual qualifies with 183 days or more in the UAE in the relevant 12-month period, with 90 to 182 days where the additional conditions are met, or where the UAE is their primary place of residence and centre of interests.
