How to obtain Tax Residency Certificate (TRC) in UAE?

Obtaining a Tax Residency Certificate (TRC) in the UAE involves a systematic process facilitated by the Federal Tax Authority (FTA) or relevant authorities for individuals and businesses. Here’s a step-by-step guide:

What is the purpose of Tax Residency Certificate?

TRC for Domestic Tax Purposes
TRC for Treaty Tax Purposes

Eligibility

For Individuals: Must be a UAE resident and able to demonstrate physical presence in the UAE for at least 183 days in a year.
For Businesses: Must be registered in the UAE and operating for a minimum of one year.

Required Documents

For Individuals

Passport copy and UAE residence visa.
Emirates ID.
Proof of physical presence in the UAE (e.g., entry/exit stamps).
Lease agreement or property ownership document.
Salary certificate or bank statements.

For Companies

Trade license copy.
Memorandum of Association (MoA).
Audited financial statements.
Bank statements for at least six months.
Tenancy contract or ownership documents of premises.

Application Process

Register on the FTA Portal: Create an account if you haven’t already.
Complete the Application Form: Log in, select the TRC service, and fill in the necessary details.
Upload Documents: Attach all required documents as per your category (individual or business).
Pay the Fees: Application fees vary but are generally around AED 1,000 for individuals and AED 2,000 for businesses.
Review and Approval: The FTA reviews the application, which may take up to 2-4 weeks.
Receive the TRC: Once approved, the certificate will be issued and available for download.

Uses of a TRC

To claim benefits under the UAE’s Double Taxation Avoidance Agreements (DTAA).
To prove tax residency for tax obligations in other jurisdictions.

Important Considerations

Keep records of travel and financial transactions for smooth processing.
Ensure your documents are up-to-date and valid.
Businesses must maintain compliance with UAE regulatory requirements.

For further assistance, consulting tax professionals or an accounting firm like can simplify the process and ensure compliance.