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Tax Residency Certificate (TRC) in the UAE
What the FTA actually requires for a UAE Tax Residency Certificate: eligibility tests, document lists, the exact fees, processing time and validity period.
tax residency certificate (trc)
A UAE Tax Residency Certificate is issued by the Federal Tax Authority through EmaraTax to prove a person is tax resident in the UAE. Individuals and companies apply online, pay an AED 50 submission fee plus a processing fee of AED 500 to AED 1,750, and receive a certificate covering one specified 12-month period.
Basis: Federal Tax Authority
- Submission fee
- AED 50 (non-refundable)
- Processing fee — registrant with a Corporate Tax TRN
- AED 500
- Processing fee — natural person, no Corporate Tax TRN
- AED 1,000
- Processing fee — juridical person, no Corporate Tax TRN
- AED 1,750
- Hard copy of the certificate
- AED 250 per copy
- Maximum period covered
- 12 months, never a future period
- Individual residency tests
- 183 days, or 90 days with conditions, or centre of interests
FTA Tax Procedures Guide TPGTR1, section 7.7, citing Cabinet Decision No. 65 of 2020
FTA Tax Procedures Guide TPGTR1, section 7.7
FTA Tax Procedures Guide TPGTR1, section 7.7
FTA Tax Procedures Guide TPGTR1, section 7.7
FTA Tax Procedures Guide TPGTR1, section 7.7
FTA Tax Procedures Guide TPGTR1, section 7.2
Article 4, Cabinet Decision No. 85 of 2022
#What a Tax Residency Certificate is and what it proves
Cabinet Decision No. 85 of 2022 defines a Tax Residency Certificate as "a certificate issued by the Authority proving that the Person is a Tax Resident in the State". It is a document, not a status: it evidences residency you already have under the statutory tests, and the Federal Tax Authority will only issue it once satisfied that you meet them.
It is also known as a tax domicile certificate, and the two terms are used interchangeably for the same FTA output. It exists for one practical purpose — proving to another country's tax authority, or to a UAE counterparty, that you are resident here. Article 5 of Cabinet Decision No. 85 of 2022 gives any person who is a tax resident under Articles 3 or 4 the right to apply for one.
The FTA can also withdraw a certificate if it later becomes aware of incorrect information, or of a change in facts that means the applicant is not a tax resident after all.
#Eligibility: how to become a tax resident of the UAE
Eligibility is decided by Cabinet Decision No. 85 of 2022, in force since 1 March 2023, and elaborated by Ministerial Decision No. 27 of 2023. You do not choose which test to use — you need to satisfy any one of them.
Natural persons — the three alternative tests
Under Article 4, a natural person is a UAE tax resident where any one of the following is met:
- Their usual or primary place of residence and the centre of their financial and personal interests are in the UAE.
- They were physically present in the UAE for 183 days or more within the relevant 12 consecutive months.
- They were physically present for 90 days or more within the relevant 12 consecutive months, and they are a UAE national, hold a valid UAE residence permit, or hold the nationality of a GCC member state, and they either have a permanent place of residence in the UAE or carry on employment or a business here.
The FTA's guide is explicit that any part of a day spent in the UAE counts towards the day totals, so arrival and departure days are both included.
What counts as a permanent place of residence
Ministerial Decision No. 27 of 2023 defines it as a furnished house, apartment, room or other dwelling that the person has arranged to have continuously available to them. It does not have to be owned — rented or otherwise occupied is fine — provided it is available at all times, continuously and on a regular basis, with some degree of permanency and stability. Somewhere occupied only occasionally or for a short stay, such as a hotel used for business travel or leisure, does not qualify.
Juridical persons — companies
Under Article 3 of Cabinet Decision No. 85 of 2022, a juridical person is a UAE tax resident if it was incorporated, formed or recognised under UAE legislation — which expressly excludes a branch registered in the UAE by a foreign juridical person — or if it is a tax resident under the applicable UAE tax law, which covers foreign-incorporated entities effectively managed and controlled in the UAE.
#Treaty purposes versus domestic purposes
The application asks you to choose one of two certificate types, and the choice changes the evidence required. Getting it wrong is the most common reason an application comes back with a request for further information.
A certificate for the purposes of a Double Taxation Agreement names the specific treaty partner country, which you select before completing the rest of the form. The FTA issues it once satisfied that you meet the residence conditions of that particular DTA. This is the version an Indian, UK or other foreign tax authority will normally want in order to apply treaty relief — the version people search for as a TRC for NRI or for India.
A certificate for purposes other than a DTA — the domestic version — proves residency under UAE domestic law alone, using the Cabinet Decision No. 85 of 2022 tests. It is used for banks, counterparties, regulators and any situation where no treaty is being invoked.
#How to apply for a Tax Residency Certificate in the UAE
The application is entirely online through the FTA's EmaraTax portal. There is no paper route and no walk-in counter. The eleven steps below follow the FTA's own published procedure.
Open EmaraTax
Go to the FTA's EmaraTax portal at eservices.tax.gov.ae.
Create or link an account
Use an existing EmaraTax account, create a new one, or link the old account from the previous tax certificate portal.
Choose Other Services
Once logged in, select the Other Services area of the dashboard.
Select Tax Residency Certificate
Pick the Tax Residency Certificate service from the list.
Select the TRN
Choose the Corporate Tax Tax Registration Number of the applicant. If there is none, choose the No TRN option — but note that a treaty partner may require a TRN, and supplying one both reduces the fee and lets the form autofill.
Choose the certificate type
Select either a certificate for the purposes of a Double Taxation Agreement, in which case you first select the other country, or a certificate for other purposes.
Complete the form and upload evidence
Fill in the remaining fields and attach the supporting documents. At this stage you can also request printed certificates and ask the FTA to attest an international form.
Pay the submission fee
Pay the AED 50 submission fee. It is non-refundable, whatever the outcome.
Submit
Submit the application for FTA review.
Pay the processing fee once approved
After approval, pay the processing fee. The FTA warns that failure to pay within 30 business days may cause the application to be cancelled, requiring a fresh application and a second submission fee.
Download the certificate
A download icon appears on the Tax Residency Certificate platform, and the certificate is also emailed to the registered address. Requested hard copies are couriered by Emirates Post to UAE addresses only.
#Documents required for a Tax Residency Certificate
The FTA will only issue a certificate where it is satisfied the applicant meets the residency criteria, and it can request any further evidence it considers necessary. The lists below are the documentation the FTA states will typically be required, and they differ by applicant type and by which residency test you are relying on.
| Applicant and basis | Documents |
|---|---|
| Natural person — 183 days or more | Emirates ID and residence visa; or passport copy plus an entry and exit report from the Federal Authority of Identity and Citizenship or a local competent government entity |
| Natural person — 90 to 182 days | The identity evidence above, plus either proof of employment or business (source of income, salary certificate, or evidence of carrying on a business) or proof of a permanent place of residence (certified tenancy contract, long-term rental contract, signed landlord statement, or title deed with a utility bill in the applicant's name) |
| Natural person — centre of financial and personal interests | Identity evidence, a written statement explaining why the applicant's financial and personal interests are in the UAE with supporting documents, proof of primary place of residence, and proof of source of income where applicable |
| Juridical person — any basis | Trade licence and lease agreement; UAE Corporate Tax TRN if applicable; certificate of incorporation; certified copy of the Memorandum of Association; authorised signatory details with Emirates ID, passport and proof of authorisation; and, where relevant, a written statement with supporting evidence that effective management and control is in the UAE |
| Natural person — DTA purposes | Identity evidence as above, proof of residence if applicable, and a source of income or salary certificate. If the treaty's residence article refers to UAE residence, supply the domestic-purpose documents as well |
#Cost, processing time and what the fee buys
Fees are set by Cabinet Decision No. 65 of 2020 and are charged in two stages: a submission fee when you file, and a processing fee only after the FTA approves. Holding a Corporate Tax TRN materially reduces the second stage, which is why the portal asks for it up front.
| Charge | Amount | When payable |
|---|---|---|
| Submission fee | AED 50, non-refundable | On filing the application |
| Processing — registrant with a Corporate Tax TRN | AED 500 | After FTA approval |
| Processing — natural person without a Corporate Tax TRN | AED 1,000 | After FTA approval |
| Processing — juridical person without a Corporate Tax TRN | AED 1,750 | After FTA approval |
| Printed hard copy | AED 250 per copy, delivery within the UAE included | Requested during the application |
#Validity, the period covered, and what the certificate looks like
There is no rolling annual validity. A Tax Residency Certificate is valid only for the specific period selected in the application, and the FTA is explicit that it cannot be obtained for a period longer than 12 months and cannot be obtained for a future period, because the FTA cannot certify residence that has not yet happened.
For a juridical person the period is the financial year — the 12-month period for which financial statements are prepared. For a natural person it is the Gregorian calendar year. If a certificate is needed for a current period rather than a completed one, the timing rules in the eligibility section apply.
On format: the certificate is issued digitally, downloaded from the platform and emailed, with printed copies available on request. The FTA does not publish a public specimen or sample TRC, so any sample circulating on a consultancy website is that firm's own client document rather than an official template. What the certificate states is the applicant's identity, the period covered, and — for a treaty certificate — the applicable Double Taxation Agreement.
Benefits of holding a TRC
The certificate is the key that unlocks treaty relief. Without it, the other contracting state generally has no basis to accept that you are UAE tax resident, and will apply its domestic withholding or residence rules instead. Holding one lets you claim reduced withholding tax rates on dividends, interest and royalties where a DTA provides them, resolve dual-residence claims, and evidence residency to banks, regulators and counterparties. It does not create an exemption by itself — it evidences a fact that a treaty then acts on.
International form stamping
Some jurisdictions will not accept the UAE certificate and insist on their own residence form being stamped by the UAE authority. The FTA will stamp such a form on request. The form must be completed, signed and stamped by the applicant first, and must cover the same 12-month period and the same jurisdiction as the applicant's Tax Residency Certificate. Where the applicant is a company, the authorised signatory's stamp is also required.
Sources and legal basis
This page relies on
- Federal Tax Authority (FTA)
- EmaraTax
- Cabinet Decision No. 85 of 2022 on the Determination of Tax Residency
- Ministerial Decision No. 27 of 2023
- Ministerial Decision No. 247 of 2023 on the Issuance of Tax Residency Certificates for the Purposes of International Agreements
- Cabinet Decision No. 65 of 2020 on Fees for Services Provided by the Federal Tax Authority
- Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
- Federal Decree-Law No. 28 of 2022 on Tax Procedures
- Cabinet Decision No. 74 of 2023 (Tax Procedures Executive Regulation)
- FTA Tax Procedures Guide TPGTR1
- Federal Authority of Identity and Citizenship
- Double Taxation Agreement (DTA)
- Tax Registration Number (TRN)
- Permanent Place of Residence
- Tax Domicile Certificate
- Wages Protection System (WPS)
- Ministry of Human Resources and Emiratisation
- Tax Resident and Tax Residency Certificate — Tax Procedures Guide TPGTR1 (18 October 2024)Federal Tax Authority
- Cabinet Decision No. 85 of 2022 on the Determination of Tax ResidencyFederal Tax Authority
- Following Cabinet Decision 85 of 2022 — tax residency guidanceUAE Ministry of Finance
- FTA legislation libraryFederal Tax Authority
- Tax Residency Certificate taxpayer user manualFederal Tax Authority
Rates, thresholds and deadlines change. Every figure above is linked to the authority that publishes it — if the two ever disagree, the authority is right and this page is out of date. Tell us and we will fix it.
Frequently asked questions
How do I get a tax residency certificate in the UAE?
Apply online through the FTA's EmaraTax portal. Log in, choose Other Services, select Tax Residency Certificate, select your Corporate Tax TRN or the no-TRN option, choose whether the certificate is for a Double Taxation Agreement or for other purposes, upload the supporting documents, pay the AED 50 submission fee and submit. Once the FTA approves, pay the processing fee and download the certificate.
How to become a tax resident of the UAE?
Meet any one of the three tests in Article 4 of Cabinet Decision No. 85 of 2022. Either your usual or primary place of residence and centre of financial and personal interests are in the UAE; or you were physically present for 183 days or more in a rolling 12 months; or you were present for 90 days or more and are a UAE or GCC national or residence permit holder with a permanent place of residence or employment or business here.
What are the benefits of having a tax residency certificate in the UAE?
It is the evidence another country's tax authority requires before applying a Double Taxation Agreement with the UAE. That can mean reduced withholding tax on dividends, interest and royalties, and a basis for resolving a dual-residence claim. It also serves as formal proof of residency for banks, regulators and counterparties. The certificate does not itself grant an exemption; it proves a fact a treaty then acts on.
What is meant by tax residency certificate?
Cabinet Decision No. 85 of 2022 defines it as a certificate issued by the Federal Tax Authority proving that a person is a tax resident in the UAE. It is also called a tax domicile certificate. It is evidentiary rather than constitutive: it confirms residency you already hold under the statutory tests, and the FTA can withdraw it if the underlying facts turn out to be wrong or change.
How much does a tax residency certificate cost in the UAE?
There is a non-refundable AED 50 submission fee, then a processing fee payable only after approval. The FTA states this is AED 500 for a registrant holding a Corporate Tax TRN, AED 1,000 for a natural person without one, and AED 1,750 for a juridical person without one. A printed hard copy costs an extra AED 250 each, including delivery within the UAE. Fees are set by Cabinet Decision No. 65 of 2020.
Is there an official sample of the UAE tax residency certificate?
The FTA does not publish a public specimen certificate, so any sample or format you find on a consultancy website is that firm's own client document rather than an official template. The certificate is issued digitally, downloaded from the FTA platform and emailed to the registered address. It identifies the applicant, states the exact period covered, and for a treaty certificate names the applicable Double Taxation Agreement.
Can an individual get a tax residency certificate in the UAE?
Yes. Natural persons apply through the same EmaraTax service as companies and can apply as soon as they meet one of the residency tests, without waiting into the period. The evidence required depends on the test relied on: identity and entry and exit records for the 183-day route, plus proof of employment, business or a permanent place of residence for the 90-day route. The processing fee is AED 1,000 without a Corporate Tax TRN.
How long is a UAE tax residency certificate valid for?
It is valid only for the period stated on it. The FTA states a certificate cannot cover a period longer than 12 months and cannot be issued for a future period. For companies the period is the financial year; for individuals it is the Gregorian calendar year. Renewal means submitting a fresh application for the next period, with fees payable again.