(TRC) Tax Residency Certificate UAE: Benefits, Eligibility & How to Get it

If you live, work, invest or run a business in the UAE and have financial interests in another country, you may need official proof that you are a UAE tax resident. 

This is where a tax residency certificate UAE comes in. A UAE Tax Residency Certificate (TRC), issued by the Federal Tax Authority (FTA), is an official document confirming an applicant’s UAE tax residency for a specified period. It is particularly useful when claiming benefits under a Double Taxation Agreement (DTA) between the UAE and another country. 

For individuals, the rules are not simply about having a UAE residence visa or spending 183 days in the country. Depending on your circumstances, UAE tax residency can also be established through other tests involving your residence, employment or business, and personal and financial interests. 

Here is everything you need to know about the UAE tax residency certificate, including eligibility, TRC requirements, costs, benefits and how to apply in 2026. 

What Is a Tax Residency Certificate (TRC) in the UAE? 

A Tax Residency Certificate (TRC), also called a Tax Domicile Certificate, is an official document issued by the UAE Federal Tax Authority (FTA) that confirms an individual or a company is a tax resident of the UAE for a specific financial year. Foreign tax authorities and banks accept it as proof that you’re genuinely based in the UAE, not just registered there on paper. 

The FTA issues two types of TRCs, and it matters which one you apply for: 

• Domestic-purpose TRC: confirms UAE tax residency under UAE domestic law. Used for local banking, regulatory filings, and general proof of residence. 

• DTA-purpose (treaty) TRC: issued for a specific treaty partner country. Used to claim reduced or zero withholding tax under a Double Taxation Avoidance Agreement (DTAA) with that country. 

The UAE has signed DTAAs with over 130 countries, so most applicants, especially individuals with income from India, the UK, or elsewhere, will need the treaty version rather than the domestic one. 

Is a UAE TRC the Same as a UAE Residence Visa? 

No. A UAE residence visa establishes your immigration status. A TRC establishes your tax residency for the relevant period. Having a UAE residence visa does not automatically mean you qualify for a Tax Residency Certificate. The FTA assesses whether you meet the applicable UAE tax residency criteria and may request supporting evidence. 

Why Do You Need a UAE Tax Residency Certificate? 

A TRC is particularly important for people with international income, investments, businesses or financial connections. 

1. Claim benefits under Double Taxation Agreements 

One of the main reasons people apply for a tax residency certificate UAE is to access benefits under the UAE’s network of Double Taxation Agreements. 

The UAE has entered into DTAs with numerous countries to help prevent the same income from being taxed twice and to provide greater certainty for cross-border taxpayers. 

The FTA specifically states that Tax Residency Certificates can enable UAE tax residents to take advantage of provisions under applicable DTAs. 

2. Support your tax residency status 

If a foreign tax authority, bank, financial institution or other organisation asks you to prove that you are tax resident in the UAE, the TRC provides official evidence issued by the FTA. 

3. Help with international investments and income 

A TRC can be useful when dealing with:

• Foreign dividends 
• Interest income 
• Investments 
• International business activities 
• Cross-border payments 
• Withholding tax claims 
• Overseas financial institutions 
• International tax reporting 

The exact tax benefit depends on the applicable country’s domestic law and DTA. 

4. Useful for UAE residents moving from another country 

For someone relocating to the UAE, obtaining a TRC can form part of establishing a documented tax-residency position. 

However, getting a UAE TRC does not automatically make you non-resident for tax purposes in your previous country. You must also satisfy that country’s residency rules and any applicable treaty provisions. This is particularly important for Indians relocating to the UAE. 

Tax Residency Certificate UAE Individual: Eligibility Criteria 

Individuals can qualify under one of two physical-presence tests set out in UAE tax residency law. 

1. The 183-Day Test 

You’re automatically considered a UAE tax resident if you were physically present in the UAE for 183 days or more during the relevant 12-month period. This is the most straightforward route and requires the least additional proof of ties to the UAE. 

2. The 90-Day Test 

You may still qualify with fewer days in the country if you meet all of the following: 

• You spent at least 90 days in the UAE during the relevant 12-month period. 
• You hold UAE or GCC nationality, or a valid UAE residence permit. 
• You have a permanent place of residence in the UAE (a long-term tenancy contract registered with Ejari qualifies, you don’t need to own property) or a job/business based in the UAE. 
• For either test, you’ll need a valid UAE residence visa and Emirates ID at the time of application. UAE and GCC nationals can apply without a residence visa, using their national ID instead. 
• TRC Eligibility for Companies 
• Mainland and free zone companies can apply for a TRC once they’ve been operational in the UAE for at least one year and can produce audited financial statements for that period. The company also needs to show it’s genuinely managed and controlled from the UAE – board meetings, decision-making, and a real office presence, not just a licence on paper. 
• Offshore companies (such as those registered with RAK ICC or JAFZA Offshore) generally cannot obtain a TRC, since they typically lack the physical presence and substance the FTA looks for. If your business operates through an offshore entity, a tax exemption certificate is usually the alternative route worth exploring instead. 
• Tax Residency Certificate UAE Requirements 
• Here’s what the FTA typically asks for, depending on whether you’re applying as an individual or through a company. Having these ready before you start the online application will save you a back-and-forth with the FTA. 

For Individuals: 

• Valid passport and Emirates ID 
• Valid UAE residence visa (or national ID for UAE/GCC nationals) 
• Certified tenancy contract or Ejari, valid at least 3 months prior to application 
• GDRFA entry-exit report showing UAE travel history 
• Source-of-income proof (salary certificate, trade licence, or share certificate) 
• Bank statements (not mandatory, but useful if the FTA requests further proof) 

For Companies: 

• Valid trade licence 
• Certificate of incorporation/commercial registration 
• Memorandum of Association (MOA) or Articles of Association 
• UAE Corporate Tax Registration Number (TRN), if registered 
• Audited financial statements for the relevant period 
• Emirates ID and passport of the authorised signatory, plus a power of attorney or board resolution 

How to Get Tax Residency Certificate in UAE 

The application is made online through the FTA’s EmaraTax platform. 

Step 1: Create or access your EmaraTax account 

Log in to EmaraTax using your existing account or create a new account. 

Step 2: Select Tax Residency Certificate 

From the available services, select Other Services → Tax Residency Certificate. 

Step 3: Select your Corporate Tax TRN, if applicable 

If you have a UAE Corporate Tax Tax Registration Number (TRN), you can select it. If you do not have one, the FTA allows applicants to select the “No TRN” option. 

The FTA notes that providing a Corporate Tax TRN can reduce the applicable application fee and allow certain details to be automatically populated. 

Step 4: Choose the purpose of the certificate

You will need to specify whether you are applying for:

• A TRC for Double Taxation Agreement purposes, or 
• A TRC for purposes other than a DTA 

For a DTA application, you will also select the relevant country. 

Step 5: Upload your documents 

Provide the relevant supporting documents based on your residency situation. Make sure your documents cover the same period for which you are requesting the certificate. 

Step 6: Pay the applicable fees 

The FTA requires the applicable submission and review fees to be paid before completing the application.  

Step 7: Submit the application 

Once the information and documents have been checked, submit the application for FTA review. 

Step 8: Download your TRC 

Once approved, your digital Tax Residency Certificate can be downloaded through the Tax Residency Certificate service on EmaraTax. The certificate is also sent to your registered email address. 

Tax Residency Certificate UAE Cost 

The FTA charges a flat AED 50 submission fee, plus an issuance fee that depends on whether you already hold a Corporate Tax TRN. Here’s the current breakdown: 

Applicant Type	Estimated Fee (2026)
Individual or Company with a Corporate Tax TRN	AED 550 (AED 50 submission + AED 500 issuance)
Individual Without a Corporate Tax TRN	AED 1,050 (AED 50 submission + AED 1,000 issuance)
Company/Legal Person Without a Corporate Tax TRN	AED 1,800 (AED 50 submission + AED 1,750 issuance)
Optional Hard Copy (Stamped, Couriered)	AED 250 per certificate

A Corporate Tax TRN isn’t a strict legal requirement to apply, but registering for one before you submit your TRC application is worth doing anyway as it cuts the fee roughly in half and tends to reduce FTA scrutiny on the application. 

Processing Time and Validity 

• Digital certificate: typically 5 business days once your application and documents are complete. 
• Hard copy: add roughly 5 more business days for printing, stamping, and courier. 
• Peak season (January to March, when many companies renew after year-end): processing can stretch to 7–10 business days. 
• Applications needing extra documentation: budget 2–4 weeks in total. 
• Validity: every TRC is valid for one year and covers a specific financial period, so you’ll need to reapply annually if you continue to need it. 

Can an Indian Get a UAE Tax Residency Certificate? 

Yes. An Indian citizen who qualifies as a UAE tax resident can apply for a UAE TRC. This is particularly relevant for Indian entrepreneurs, investors, professionals and NRIs living in the UAE. 

The UAE and India have a Double Taxation Avoidance Agreement, and the FTA provides TRCs for DTA purposes. 

However, there is an important distinction: A UAE TRC does not automatically make you a non-resident of India for Indian tax purposes. 

India determines individual tax residency under its own rules. The Income Tax Department states that, under the Income-tax Act, 2025, an individual’s residential status continues to depend primarily on their period of stay in India, subject to the applicable rules and exceptions. 

Therefore, an Indian citizen moving to Dubai should assess both UAE and Indian residency rules, as well as the India-UAE DTAA, rather than relying on a TRC alone. 

Common Mistakes That Delay TRC Approval 

• Applying with an expired or soon-to-expire residence visa. 
• Submitting a tenancy contract that isn’t Ejari-registered or doesn’t cover the required period. 
• Choosing the wrong certificate type (domestic instead of DTA-purpose, or vice versa) for what the foreign authority actually needs. 
• Missing the GDRFA entry-exit report, which the FTA increasingly cross-checks against the 183-day or 90-day claim. 
• Applying through a company without a full year of audited financials on file. 

Get Help With Your UAE Tax Residency Certificate 

Applying for a UAE Tax Residency Certificate can look straightforward, but the difficult part is often determining which eligibility route applies to you and what evidence best supports your application. 

If you are an individual, entrepreneur, investor or business owner in the UAE, Shuraa Business Setup can help you understand the TRC requirements, prepare the relevant documentation and navigate the application process. 

For cross-border situations, particularly where India or another country is involved, it is also important to consider the tax laws and treaty rules of the other jurisdiction. 

Want to establish your UAE tax residency? Speak to Shuraa Business Setup today and get guidance on the TRC application process. 

Other Professional Services Shuraa Offers 

Along with Business Setup in Dubai, if you need support with your taxation, compliance, or legal related documentation, Shuraa Business Setup offers a range of professional services to help you manage your business requirements efficiently. 

• VAT & Tax Accounting – Get professional support with UAE tax compliance, accounting, and financial requirements.  
• Company Auditing – Ensure your company’s financial records and reporting are properly prepared and maintained.  
• PRO Services in Dubai – Get assistance with government documentation, attestations, licensing, visa processing, and other administrative requirements.  
• Business Bank Account in UAE – Learn about the requirements and process for opening a corporate bank account in the UAE. 

Frequently Asked Questions (FAQs)

1. What is a tax residency certificate in UAE? 

It’s an official document issued by the Federal Tax Authority that confirms an individual or company is a UAE tax resident for a given financial year, typically used to claim relief under a Double Taxation Avoidance Agreement. 

2. How long does it take to get a TRC in UAE? 

Around 5 business days for the digital certificate once your application is complete, with an additional 5 business days if you also need a stamped hard copy. 

3. How much does a tax residency certificate cost in UAE? 

Fees start at AED 550 for applicants with a Corporate Tax TRN, rising to AED 1,050 for individuals and AED 1,800 for companies without one, plus AED 250 for an optional hard copy. 

4. Can I get a TRC if I spend less than 183 days in the UAE? 

Yes. Under the 90-day test, you can still qualify if you’re a UAE/GCC national or hold a valid residence permit, and you have a permanent home or job/business in the UAE. 

5. Is a TRC different from an Emirates ID or residence visa? 

Yes. The Emirates ID and residence visa prove your legal right to live in the UAE, while a TRC is a separate tax document that specifically confirms your tax residency status to foreign authorities. 

6. How long is a UAE tax residency certificate valid? 

One year, covering a specific financial period. You’ll need to apply again each year you require it. 

7. Can offshore companies apply for a TRC in the UAE? 

Generally no. Offshore entities such as RAK ICC or JAFZA Offshore companies usually lack the physical presence the FTA requires, so a tax exemption certificate is the more common route for them. 

8. Do individuals need a Corporate Tax TRN to apply for a TRC? 

No, it’s not mandatory for individuals unless they also have corporate tax obligations, but having one lowers the application fee.