How to Obtain a Tax Residency Certificate in the UAE?

Have you ever wondered how you can prove to foreign tax authorities that you’re a tax resident of the UAE and avoid paying taxes twice on your income? That’s exactly what a Tax Residency Certificate (TRC) helps you do.

The UAE has signed over 130 double-taxation agreements with countries worldwide. But to actually benefit from them, like reducing or eliminating taxes on foreign income, you need official proof of your UAE tax residency. And that proof comes in the form of a TRC issued by the UAE’s Federal Tax Authority (FTA).

If you’re an individual who lives in the UAE or a company genuinely operating in the UAE, understanding the specific eligibility requirements, preparing the correct documentation, and following the official application process are essential steps for obtaining a TRC in compliance with current UAE regulations, ensuring that individuals and businesses can fully benefit from the UAE’s tax treaties and avoid unnecessary tax liabilities.

What Is a Tax Residency Certificate?

The United Arab Emirates (UAE) issues Tax Residency Certificates (TRCs) to eligible individuals and businesses. A TRC is an official document that confirms your status as a tax resident in the UAE. This certificate is essential when seeking to claim benefits under the Double Taxation Avoidance Agreements (DTAAs) that the UAE maintains with many countries worldwide.

By providing proof of UAE tax residency, a TRC allows individuals and companies to access reduced or exempted tax rates on certain types of foreign income, helping to avoid the risk of paying tax twice on the same income—once in the UAE and again in another jurisdiction.

In the UAE, there are two main types of Tax Residency Certificates:

• Domestic TRC: Issued for purposes within the UAE, such as to comply with local tax requirements or other regulatory obligations.

• DTA TRC: Issued specifically for cross-border transactions involving countries that have a signed DTAA with the UAE. This certificate is presented to foreign tax authorities to claim tax treaty benefits, such as reduced withholding tax rates on dividends, interest, or royalties.

Having the appropriate type of TRC is essential to ensure that the document serves its intended purpose and is accepted by relevant authorities, whether within the UAE or internationally.

Eligibility Requirements

For Individuals:

• The applicant must have resided physically in the UAE for at least 183 days during the 12 months preceding the TRC application.

• The applicant must hold a valid UAE residency visa.

• The applicant must demonstrate actual residency in the UAE, such as living in rented or owned accommodation.

For Companies:

• The entity must be incorporated and actively operating in the UAE mainland or in a free zone eligible for TRC issuance.

• The entity must demonstrate economic substance, i.e., conduct genuine business activities from within the UAE.

• The company must maintain proper financial records reflecting UAE-based operations.

Required Documents

The FTA requires the following documents, which must be complete, clear, and up-to-date:

Individuals

• Passport copy.

• UAE residency visa copy.

• Emirates ID copy.

• Certified tenancy contract or title deed.

• Immigration report (entry/exit certificate) from UAE authorities showing at least 183 days of stay.

• Six months of UAE personal bank statements.

• Salary certificate or alternative proof of income issued by the UAE employer or relevant authority.

Companies

• Valid UAE trade license.

• Memorandum of Association (MoA).

• Audited financial statements for the relevant year.

• Six months of UAE corporate bank statements.

• Certified tenancy contract or title deed for the company’s office premises.

• Company organizational chart indicating ownership and shareholding structure.

All documents must match the names, addresses, and other details exactly. Discrepancies such as inconsistent spelling of names can result in the FTA requesting clarification or rejecting the application.

How to Apply for a TRC

1. Access the EMARATAX portal and navigate to the Tax Residency Certificate application section.
2. You may log in using your existing EMARATAX account, create a new account if needed, or link an old account that was used on the previous TRC system.
3. Once logged in, go to the “Other Services” section.
4. Select the Tax Registration Number (TRN) for which you are applying for the TRC. If you do not have a TRN, choose the “No TRN” option. (Selecting a TRN will allow the system to autofill your details automatically based on the TRN information.)
5. Choose the type of certificate you are requesting.
6. Complete the application form, pay the submission fee, and submit your application through the portal.
7. After the Federal Tax Authority (FTA) approves your application, pay the certificate processing fee.
8. If you are applying for a TRC for treaty purposes and a special tax form requires FTA attestation:

• For electronic forms, you can upload the form along with your application through the TRC portal. The signed form will be returned via the portal.

• Alternatively, you can send the form by mail or by courier (with return service).

• The applicant is responsible for all courier or mailing costs for sending and returning the documents.

• The form must be completed by the taxpayer and must align with the details in the TRC application, including the specified financial year.

Validity and Renewal

A TRC is valid for one year. To maintain continuous eligibility for tax treaty benefits, applicants should begin the renewal process at least one month before the certificate expires, providing updated documents like current tenancy contracts and recent bank statements.

Common Reasons for Application Rejection

Applicants should take care to avoid these common issues, which can cause delays or rejections:

• Submitting expired or uncertified tenancy contracts.

• Failing to demonstrate 183 days of physical presence in the UAE (individuals).

• Inconsistent information across documents (e.g., mismatched names or addresses).

• Providing incomplete or missing documents.

• Applying for a TRC with an offshore company lacking UAE economic substance.

When Should You Get Professional Help?

Although the process can be completed independently, many individuals and companies choose to engage experienced advisors to ensure compliance with all FTA requirements, especially when dealing with complex income structures, multiple jurisdictions, or time-sensitive applications.

ICB’s tax advisory team specializes in supporting clients through every stage of the TRC process, from document preparation and eligibility assessment to liaising directly with the FTA on your behalf. Our expertise minimizes the risk of delays or rejections, ensuring you receive your certificate efficiently and with full compliance.

Conclusion

A UAE Tax Residency Certificate is a powerful tool for individuals and businesses seeking to optimize their international tax positions and protect income from unnecessary foreign taxation. By following the UAE Federal Tax Authority’s guidelines precisely, preparing all required documents diligently, and understanding the eligibility criteria in detail, you can secure your TRC smoothly and maintain uninterrupted benefits under the UAE’s extensive tax treaty network.

For tailored support with your TRC application, contact ICB today. Our specialists are ready to guide you through every step with precision and care.