A UAE Tax Residency Certificate (TRC) is a certificate from the Federal Tax Authority (FTA) proving that an individual or company is tax resident in the UAE, for double taxation agreement claims and other purposes. You apply online through EmaraTax, and the FTA's fees total AED 550 to AED 1,800 before printed copies.
What is a UAE Tax Residency Certificate and who needs one?
A TRC is an FTA certificate proving a person is tax resident in the UAE. Individuals and companies use it to claim relief under a double taxation agreement (DTA), such as a reduced withholding tax rate or a withholding tax refund abroad. The FTA also issues certificates for other purposes, such as proving tax residence to a bank.
The service covers three things:
- Treaty certificates, for claiming benefits under a DTA in effect with a country you select.
- Certificates for other purposes, called domestic certificates in the portal and based on the UAE's own rules.
- Stamped international forms, where another country wants its own residency form stamped by the FTA to confirm the residency shown in a related certificate.
For a treaty certificate, the treaty's own residence rules apply, and they can differ from the UAE's domestic rules.
A UAE residence visa does not by itself make you tax resident, and you can be tax resident without one. Nor does tax residency, on its own, make you liable to Corporate Tax.
How do I become a tax resident of the UAE?
An individual is UAE tax resident if, within 12 consecutive months, they spend at least 183 days in the UAE, or at least 90 days as a UAE or GCC national or residence permit holder with a permanent place of residence, employment or business here; or if their usual residence and centre of financial and personal interests are here.
Individuals
Cabinet Decision No. 85 of 2022 sets three alternative tests:
- 183 days: physically present in the UAE for 183 days or more within the relevant 12 consecutive months.
- 90 days: present for 90 days or more within the relevant 12 consecutive months, as a UAE or GCC national or a valid UAE Residence Permit holder, and with a Permanent Place of Residence, employment or a business in the UAE.
- Centre of interests: your usual or primary place of residence and the centre of your financial and personal interests are in the UAE.
Under Ministerial Decision No. 27 of 2023, any day or part of a day in the UAE counts, and the days need not be consecutive. The FTA may disregard days when exceptional circumstances, such as a sudden illness, stopped you leaving as planned. A Permanent Place of Residence is a furnished dwelling continuously available to you, and it can be rented. Your centre of interests is where your personal and economic interests are closest or most significant, judged by factors such as your occupation, family and social ties and place of business.
Companies
A company is tax resident if it was incorporated, formed or recognised under UAE legislation, including in a free zone, or if it is tax resident under a UAE tax law. This covers a foreign-incorporated company effectively managed and controlled in the UAE, which the Corporate Tax Law treats as a Resident Person. A branch registered in the UAE by a foreign company is not tax resident in its own right; see how Corporate Tax applies to branches of foreign companies.
How do I get a tax residency certificate?
Apply online through EmaraTax: under Other Services, choose Tax Residency Certificate, pick a treaty or non-treaty certificate, upload documents showing you meet a residency test, and pay the fees in full before submitting. Once the FTA approves it, you download the digital certificate, which is also emailed to you.
The FTA's service card sets out these steps:
- Log in to EmaraTax and choose Other Services, then Tax Residency Certificate.
- Select the applicant's Corporate Tax TRN, or "No Tax Registration Number". A Corporate Tax TRN lowers the fee and pre-fills the form.
- Choose a certificate for a DTA, selecting the other country first, or for other purposes.
- Complete the form, upload documents and request any printed copies or international form stamping.
- Pay the full application and review fees, then submit.
For a treaty certificate, the other country may require you to be registered for Corporate Tax in the UAE; see Corporate Tax registration deadlines and penalties.
Documents for individuals
For a non-treaty certificate, the documents depend on the test. Entry and exit reports come from the Federal Authority for Identity, Citizenship, Customs and Port Security (ICP) or a local government authority.
- 183 days or more: Emirates ID, or a passport with an entry and exit report.
- 90 to 182 days: Emirates ID and passport with an entry and exit report, plus proof of UAE employment or business or of a permanent place of residence here.
- Centre of interests: Emirates ID and passport with an entry and exit report, plus proof of your financial and personal interests, of your usual or primary residence in the UAE and, if applicable, of your source of income.
For a treaty certificate, you need your Emirates ID and/or passport with an entry and exit report (the passport is always mandatory), proof of UAE income or salary if applicable, and any evidence the treaty requires, including proof you meet the UAE tests where the treaty relies on them.
Documents for companies
A company provides its valid licence and lease agreement, certificate of incorporation, Memorandum of Association (certified, for a treaty certificate), Corporate Tax TRN if any, and its authorised signatory's Emirates ID and passport with proof of authority, plus proof of effective management and control in the UAE where relevant. A Corporate Tax Group is not itself tax resident, so members apply individually. The FTA can ask for further evidence.
How much does a tax residency certificate cost?
The FTA charges an AED 50 submission fee plus a review and issuance fee: AED 500 with a Corporate Tax TRN, AED 1,000 for an individual without one, or AED 1,750 for a company without one. Each printed copy costs AED 250. Submission and review fees are paid upfront and are not refunded if the application is rejected.
The fees are set by Cabinet Decision No. 65 of 2020, as amended. Before printed copies, the totals are AED 550, AED 1,050 and AED 1,800 respectively.
A VAT TRN can be used to complete the form but does not reduce the fee, and nor do a Corporate Tax Group's credentials. Stamping an international form is included in the certificate fee, though you pay the courier costs of a paper form. Printed certificates are delivered only within the UAE.
How long does it take, and how long is it valid?
The FTA's estimated processing time is 10 business days from receiving a complete application. A certificate is valid for the period it covers, which you choose when applying: the current or a past Tax Period, or another 12-month period. It cannot cover more than 12 months or a period that has not yet started.
Printed copies take 5 business days from payment of their fee, and stamping an international form takes 10 business days from receipt of the completed form and fees.
Period covered
The treaty certificate form set by Ministerial Decision No. 247 of 2023 states the dates it is valid from and to. A company's Tax Period is its financial year; an individual's is the calendar year. As no certificate can cover a future period, each later period needs a new application. The FTA can withdraw a certificate if it learns of incorrect information or a change in facts that ends your tax residency.
When you can apply
An individual can apply for a period that has not yet ended once they meet a residency test, and a company once three months of that period have passed. Cabinet Decision No. 85 of 2022 sets no minimum time since a company's incorporation, but the FTA's service card requires a company to have been incorporated or established for at least 12 months before applying. Older FTA documents word this condition more narrowly; the card says its requirements prevail until the FTA updates its procedures manual.
Getting help
As the fees are not refunded on rejection, confirm which residency test you meet, and what a treaty country expects, before applying. Read about our Corporate Tax services or contact us to discuss your situation.
