Ahmed AbodaifPartner & Co-Founder
Key takeaways
- The FTA issues TRCs on EmaraTax — for double tax agreement purposes or for other purposes.
- Individuals usually qualify with 183 days in the UAE in a 12-month period, or 90 days with a residence visa and a home or job here.
- Companies must be established in the UAE for at least 12 months; branches of foreign companies and offshore companies are not eligible.
- Fees: AED 50 to submit, plus AED 500 with a Corporate Tax TRN, AED 1,000 for an individual without one, or AED 1,750 for a company without one.
- The FTA aims to decide within 10 business days of a complete application.
What a TRC is used for
A Tax Residency Certificate (TRC) is issued by the Federal Tax Authority (FTA) to confirm that a person was tax resident in the UAE for a given 12-month period. It is most often used to claim benefits under one of the UAE's double tax agreements — for example, a lower withholding tax on dividends, interest or royalties paid from abroad — and is also asked for by banks and foreign authorities. The FTA can also stamp a foreign country's own residency form.
Who qualifies
The residency tests are in Cabinet Decision No. 85 of 2022 and Ministerial Decision No. 27 of 2023.
Individuals are tax resident if they meet one of these tests in the relevant 12-month period:
- they were physically in the UAE for 183 days or more;
- they were in the UAE for 90 days or more, are a UAE or GCC national or hold a valid UAE residence permit, and have a permanent place of residence or employment or business in the UAE; or
- their usual or primary residence and centre of financial and personal interests is in the UAE.
Companies are tax resident if they are incorporated or established in the UAE, or effectively managed and controlled here. To get a TRC, a company must have been established for at least 12 months. Branches of foreign companies and offshore companies are not eligible.
Documents the FTA asks for
| Applicant | Main documents |
|---|---|
| Individual — 183 days or more | Emirates ID or passport, and an official entry and exit report |
| Individual — 90 to 182 days | Emirates ID, passport and entry and exit report, plus proof of UAE employment or business, or a permanent home in the UAE |
| Individual — centre of interests | Emirates ID, passport and entry and exit report, plus proof of primary residence, financial and personal interests, and income |
| Company | Valid trade licence and lease, certificate of incorporation, memorandum of association, Corporate Tax TRN if any, signatory's Emirates ID and passport with proof of authority, and proof of management and control in the UAE where relevant |
For a TRC under a specific double tax agreement, the other country may require more — for example, Corporate Tax registration in the UAE or evidence of UAE income.
Fees
| Item | Fee (AED) |
|---|---|
| Submission fee (all applications) | 50 |
| Review and electronic TRC — applicant with a Corporate Tax TRN | 500 |
| Review and electronic TRC — individual without a Corporate Tax TRN | 1,000 |
| Review and electronic TRC — company without a Corporate Tax TRN | 1,750 |
| Each printed copy | 250 |
Fees are paid in full before you can submit, and are not refunded if the application is rejected. Applying with your Corporate Tax TRN lowers the fee and fills in most of the form for you.
How to apply on EmaraTax
- Log in to EmaraTax (or create an account) and open the Tax Residency Certificate service under Other Services.
- Select your Corporate Tax TRN, or "No Tax Registration Number" if you do not have one.
- Choose the certificate type: for a specific double tax agreement (and select the country), or for other purposes.
- Choose the 12-month period. It can be a current or past tax period, but not a future one.
- Upload the documents and, if needed, the foreign country's form for stamping, and request printed copies if you need them.
- Pay the fees and submit. Once approved, download the certificate from EmaraTax; it is also emailed to you.
Timing tips
- The FTA aims to decide within 10 business days of a complete application; printed copies take about five more business days.
- A company can apply for the current period once three months of it have passed; an individual can apply as soon as they meet a residency test.
- Count your days from the official entry and exit report — not from memory — before you apply.
- Most rejections come from missing documents or applying for the wrong period, so check both before paying.
How Business Future CPA helps
We check whether you or your company meet the residency tests, prepare the documents, register you for Corporate Tax where it lowers the fee or is needed for a treaty, and file the TRC application. See our tax advisory services, and read the UAE Corporate Tax guide.
Frequently asked questions
How long does a UAE Tax Residency Certificate take?
The FTA aims to decide within 10 business days of receiving a complete application. Printed copies take about five more business days.
How much does a UAE TRC cost?
AED 50 to submit, plus AED 500 if you apply 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.
Can a new company get a TRC?
Not straight away. A company must have been established in the UAE for at least 12 months. Branches of foreign companies and offshore companies are not eligible.
Can I get a TRC with fewer than 183 days in the UAE?
Yes, from 90 days, if you are a UAE or GCC national or hold a UAE residence permit and have a permanent home or job or business in the UAE. Some treaty partners may still expect 183 days.
Official sources: Federal Tax Authority (FTA) · UAE Ministry of Finance · UAE Legislation portal
This guide is general information based on UAE legislation and official announcements as at the date shown. It is not tax or legal advice for your specific situation — talk to us before you act.