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A UAE tax residency certificate (TRC) is an official letter from the Federal Tax Authority (FTA) that confirms a person or company is tax resident in the UAE, usually to claim the benefit of a double tax treaty abroad. You apply online through EmaraTax on the FTA's Tax Residency Certificates platform. It costs AED 50 to submit plus a review fee of AED 500 to AED 1,750, and the FTA decides within 10 business days. Source: Federal Tax Authority, issuance of tax certificates for tax residency, checked .
Who can get a tax residency certificate in the UAE?
Two groups can apply:
- Individuals who are UAE tax resident under UAE tax law. The residency tests are in Cabinet Decision No. 85 of 2022, and they apply to the 12-month period you ask the certificate to cover.
- Companies and other legal persons that have been incorporated or established in the UAE for at least 12 months.
Branches of foreign companies and offshore companies are not eligible. Source: Federal Tax Authority, issuance of tax certificates for tax residency, checked .
A new company therefore cannot get a certificate in its first year. If a foreign bank or tax office asks for one before then, ask them what other proof they accept.
How much does a tax residency certificate cost?
| Fee | Amount |
|---|---|
| Submission fee, every application | AED 50 |
| Review and issue, applicant with a Corporate Tax TRN | AED 500 |
| Review and issue, individual not registered with the FTA | AED 1,000 |
| Review and issue, company not registered with the FTA | AED 1,750 |
| Printed copy, each | AED 250 |
Source: Federal Tax Authority, issuance of tax certificates for tax residency, under Cabinet Decision No. 65 of 2020 as amended, checked .
The electronic certificate is the normal output. Pay for a printed copy only if the foreign authority insists on paper. The FTA does not refund fees when it rejects an application, which is the main reason to check the documents first.
What documents do I need?
For an individual, the FTA lists an Emirates ID, or a passport with an entry and exit report showing your days in the UAE.
For a company, have these ready as clear PDFs:
- a valid trade licence
- the lease agreement for the office
- the certificate of incorporation and the memorandum of association
- the Emirates ID and passport of the authorised signatory, with proof that they may sign
- the Corporate Tax TRN, if the company has one
Source: Federal Tax Authority, issuance of tax certificates for tax residency, checked . The FTA notes that its latest service card takes priority over the older procedures manual, so if the portal asks for something extra, follow the portal.
How do I apply for a tax residency certificate?
- Log in to EmaraTax with UAE Pass and open the Tax Residency Certificates service.
- Choose the tax residency certificate and the 12-month period it should cover.
- Upload the documents and pay the fees the portal shows.
- Wait for the review. The FTA may ask for more information.
- Download the electronic certificate from your account once it is issued.
The service runs online 24 hours a day. If your company has not yet registered for corporate tax, look at corporate tax registration first: a Corporate Tax TRN lowers the review fee from AED 1,750 to AED 500.
How long does it take and how long is it valid?
The FTA gives 10 business days from the date it receives a complete application. A printed copy takes 5 more business days after you pay for it. The certificate covers the tax period, or the 12-month period, you select, so a treaty claim for another year needs a new application. Source: Federal Tax Authority, issuance of tax certificates for tax residency, checked .
Do I need an accountant for a TRC?
Many owners file it themselves. A firm earns its fee when the residency test is borderline, when a company is close to the 12-month mark, or when the certificate is wanted for a treaty claim with real money at stake. A corporate tax consultant can check the period and the treaty before you pay a fee you cannot get back.
DubaiAccountingFirms.com is an independent directory, not the FTA. We do not issue certificates. Use the quote form below to ask firms in our directory for help with the application.
