Documents Required for Tax Residency Certificate UAE 🥇

Understanding the Tax Residency Certificate (TRC)

A Tax Residency Certificate (TRC), also called a Tax Domicile Certificate, is an official document that allows eligible individuals and companies to benefit from the Double Taxation Avoidance Agreements (DTAAs) signed by the UAE. This certificate helps prevent paying taxes twice—once in the UAE and once in another country.

The Ministry of Finance issues the TRC to residents and registered businesses that meet specific requirements. Individuals must live in the UAE for at least 180 days, while companies must be operating within the country for at least one year.

The TRC remains valid for one year from the date of issue and enables both individuals and businesses to benefit from over 120+ double taxation treaties signed by the UAE with other nations. These treaties encourage global investment and make cross-border financial dealings more efficient.

Documents Required for Tax Residency Certificate (TRC)

Before applying for a Tax Residency Certificate, applicants must prepare and submit all required documents as listed by the Federal Tax Authority (FTA). The documents vary based on the applicant type — individual, legal entity, or government organization.

1. Documents for TRC (Treaty Purpose)

For Natural Persons (Individuals)

Individuals applying for a Tax Treaty TRC must provide:

• Passport Copy
• Valid UAE Residence Visa
• Emirates ID Copy (The name must match the record for verification)
• Certified Residential Lease Agreement or Tenancy Contract
• Proof of Income (Salary Certificate or Trade License)
• Bank Statements (Stamped from a UAE bank, covering 6 months within the financial year)
• Entry and Exit Report (From the Federal Authority for Identity and Citizenship)
• Proof of Permanent Residence (Certified utility bill, title deed, or lease contract)

These documents prove that the applicant resides in the UAE and earns income locally.

For Legal Persons (Companies)

Companies or business entities must submit the following:

• Trade License Copy
• Memorandum of Association (MOA)
• Proof of Authorization (from the MOA or a Power of Attorney)
• Audited Financial Statement (Stamped and signed by an approved auditor, covering the relevant financial year)
• Certified Lease Agreement or Tenancy Contract
• Bank Statements (Issued by a UAE-based bank for the last 6 months)

Each document confirms the company’s physical presence, financial activity, and legal operation in the UAE.

For Government Entities

If a government department or public entity applies for a TRC, they must include:

• Copy of the decree, government decision, or trade license
• Request Letter from the relevant official authority

This process ensures transparency in applying government-based financial or tax exemptions.

2. Documents for TRC (Domestic Purpose)

For Individuals Residing Over 183 Days

Applicants who have lived in the UAE for over 183 days must include:

• Passport Copy
• Emirates ID or Residence Visa
• Entry and Exit Report (From the Federal Authority for Identity and Citizenship)

This verifies their physical presence and confirms UAE residency.

For Individuals Residing Between 90 and 183 Days

Applicants who have lived in the UAE between 90 and 183 days must provide:

• Passport Copy and Emirates ID or UAE Visa
• Entry and Exit Report
• Proof of Income (Salary Certificate, business license, or other financial evidence)
• Proof of Permanent Residency (Title Deed, EJARI certificate, or long-term utility bills)

These requirements confirm both economic and residential ties to the UAE.

For Individuals Residing Less Than 90 Days

Applicants who have stayed for less than 90 days but have UAE business or financial connections must present:

• Passport and Emirates ID
• Entry and Exit Report
• Proof of Financial and Personal Interests, including:
  • Place of occupation or business
  • Family or social connections
  • Ownership of assets or properties in UAE
  • Cultural or community involvement
• Proof of Permanent Residence (Title deed, EJARI, or lease contract)

The FTA reviews all evidence to confirm that the UAE is the applicant’s center of financial and personal interests.

Why Documents Are Important for TRC Application

Every document supports the FTA’s verification process to ensure authenticity and legal eligibility. Proper submission avoids delays or rejection. It’s essential that all copies are clear, valid, and certified by authorized bodies before uploading to the FTA portal.

Applicants must also ensure:

• The name and details on the Emirates ID match the passport.
• The financial statements are audited and signed by an accredited auditor.
• Lease contracts or property papers are valid for the same year of application.

Attention to these details ensures a smooth and quick approval process.

How to Submit TRC Application in UAE

1. Visit the Federal Tax Authority (FTA) portal and log in.
2. Choose “Create Tax Residency Certificate” under your account dashboard.
3. Select whether you are a Natural Person or Legal Person.
4. Fill out the form and attach scanned documents.
5. Review all entries carefully before clicking “Submit”.
6. Pay the applicable fee through the e-Dirham Card.
7. Track your application using the reference number provided by the FTA.

The FTA usually processes the application within 3 to 7 business days. Once approved, the TRC will be sent electronically to your registered email address.

Fees for TRC Application

The cost of applying for a TRC depends on the type of applicant:

• Individuals: AED 1,000
• Companies: AED 1,750
• Submission Fee: AED 50
• Printed Certificate (Optional): AED 250

Payments are made securely using the e-Dirham system.

Mubarak Al Ketbi (MAK) Auditing – Your Trusted TRC Partner in UAE

Mubarak Al Ketbi (MAK) Auditing is a professional firm that assists individuals and businesses in applying for their Tax Residency Certificate in the UAE. Our experts manage the full process—from document preparation to final approval—to ensure your application is accurate and compliant with FTA requirements.

We Help You:

• Prepare and verify your TRC documentation.
• Submit your application efficiently through the FTA portal.
• Communicate with FTA for timely updates.
• Ensure compliance with UAE tax laws.

With our guidance, you can avoid unnecessary delays and obtain your certificate with ease. As the saying goes, “Rome wasn’t built in a day,” and the same applies to strong financial management—it takes expertise, patience, and the right partner.

What Can Help – Mubarak Al Ketbi (MAK) Auditing

At Mubarak Al Ketbi (MAK) Auditing, we ensure your TRC process runs smoothly and correctly. Our mission is to make financial compliance simple for every client.

Visit Us or Contact:

• Address: Saraya Avenue Building – Office M-06, Block/A, Al Garhoud – Dubai – United Arab Emirates
• Contact / WhatsApp: +971 50 276 2132
• Geo Coordinates: 25.2807189480206, 55.41846458517048

For More Information:

• Visit our office for expert consultation.
• Contact our team via WhatsApp or phone for quick assistance.
• Let us simplify your TRC filing with professional accuracy.