The Tax Residency Certificate (TRC) is a certificate issued for eligible government entities, companies, and individuals. The document proves that you pay taxes to a certain country and gives you the right to benefit from double taxation avoidance agreements. In the UAE, Federal Tax Authority (FTA) is responsible for issuing the certificate of tax residence and you can get a certificate issued to a company registered in the UAE as well as for individuals residing in the UAE.

1. What is a tax residency certificate UAE?
What is a Tax Residency Certificate?
The Tax Residency Certificate (TRC) is a certificate issued for eligible government
entities, companies, and individuals. The document proves that you pay taxes to a
certain country and gives you the right to benefit from double taxation avoidance
agreements.
In the UAE, Federal Tax Authority (FTA) is responsible for issuing the certificate of tax
residence and you can get a certificate issued to a company registered in the UAE as
well as for individuals residing in the UAE.
Who Needs a Tax Residency Certificate in UAE?
Any company operating on the mainland or in a Freezone that has been active in the
UAE for at least a year is eligible for The Tax Residency Certificate. However,
Offshore companies are ineligible for this and must receive a tax exemption
certificate instead of the Tax Residency Certificate.
Also, individuals who have resided in the UAE for at least 180 days are eligible for
The Tax Residency Certificate. This is especially beneficial for individuals whose
mother countries do not have a double taxation agreement with the UAE, the
individuals must have a valid UAE resident visa for more than 180 days to apply.

2. How to Obtain a Tax Residency Certificate in UAE
 Create an account on the payable to the UAE Federal Tax Authority portal
 Complete the application form
 Upload the required documents in PDF or JPEG format
 Your application and attached documents will be verified and if they meet the
criteria, you’ll receive a confirmation email to pay the remaining fees via the
system
 After payment confirmation, you’ll receive the certificate via an express
courier
Documents Required for Companies Obtaining Tax Residency
Certificate in UAE
 Valid UAE Trade License, active for over 1 year in (Mainland DED or Freezone)
 A copy of the Memorandum of Association of the company
 A copy of the Certificate of Incumbency for the company (normally the
Chamber of Commerce certificate)
 The company organizational structure chart
 A copy or a title deed of a certified commercial tenancy contract (valid for at
least three months prior to application) with a physical office space as virtual
office space will not be accepted
 A copy of a valid passport and a valid UAE resident visa
 A copy of Emirates ID of the company directors, shareholders, or managers
 Latest certified audited financial statement or UAE company bank statements
from the last 6 months, stamped by the UAE bank
 Tax Residency Certificate application fees are AED 10,000, payable to the UAE
Federal Tax Authority through the e-Dirham Card

3. Documents Required for Individual Obtaining Tax
Residency Certificate in UAE
 A passport copy and a valid visa copy are issued at least 180 days prior
to the application
 An Emirates ID copy
 6 months of personal UAE bank statements, stamped by the UAE bank
 Proof of income in UAE such as an employment agreement, share
certificate, or salary certificate
 A report from the General Directorate of Residency and Foreign Affairs
shows evidence of all entries into and exits from the UAE
 A copy or a title deed of the certified tenancy contract valid for at least
three months prior to application
 Tax Domicile Certificate application fees are AED 2000, payable to the
UAE Federal Tax Authority through the e-Dirham Card

4. Tax Residency Certificate Application Process in UAE
1. First and foremost, you need to ensure that you or your company meets
the eligibility criteria mentioned above.
2. In case you do qualify, you can approach the Ministry of Finance. Visit
official portal, and from the homepage, you should navigate to the
Application section.
3. From there, you must fill out the form for the Tax Residency Certificate
and submit the same after careful verification.
4. Also, you must be ready to submit all the supporting documents
required, and you can upload the same through the portal.
5. The Ministry of Finance will then conduct an extensive review of your
documents and application, which may take anywhere between 2 to 4
weeks.
6. Furthermore, you must also complete the payment of the required fees
through the payment methods listed on the website.
7. After successful verification, the Tax Residency Certificate will be made
available to you.

5. Benefits of a Tax Residency Certificate in UAE
I. Avail of tax benefits associated with Double Taxation Avoidance
Agreements.
II. Helps avoid having to pay higher taxes, enabling you to save on valuable
resources.
III. In case you are a part of the CRS group of nations, the TRC helps with
maintaining compliance.
IV. Allows you to claim excess taxes paid.
V. Protects the national economy by ensuring fairness for both taxpayers
and the government.
VI. Builds credibility and transparency for the company involved.
VII. Proves residency in the UAE, helping establish authenticity.