Eligibility for Tax Residency Certificate in UAE 🥇

Understanding the Tax Residency Certificate

A Tax Residency Certificate (TRC) is an official document issued by the Federal Tax Authority (FTA) in the United Arab Emirates. It confirms that an individual or a business is considered a tax resident within the UAE. This certificate allows the holder to enjoy benefits under Double Taxation Avoidance Agreements (DTAAs) signed between the UAE and other countries.

The TRC plays a vital role for people and companies that want to avoid paying taxes twice on the same income—once in the UAE and again in their home country.

Types of Tax Residency Certificates

In the UAE, two main types of TRCs exist:

• Tax Treaty TRC: Used to claim benefits under international tax treaties.
• Domestic TRC: Used locally to prove UAE residency status.

Both serve the purpose of validating residency but apply to different legal and tax situations.

Eligibility for Tax Residency Certificate in UAE

The eligibility requirements differ slightly for individuals and for companies. Each applicant must meet certain conditions before applying through the FTA portal.

Eligibility for Individuals

To qualify for a Tax Residency Certificate as an individual, applicants must meet the following conditions.

For Tax Treaty TRC:

• Valid Residence Visa: The individual must hold a valid UAE residence visa.
• Emirates ID: A copy of the Emirates ID is mandatory to verify identity.
• Residential Lease Agreement: A certified copy of the tenancy contract or title deed confirming residency.
• Bank Statements: Stamped statements for the last six months to verify income transactions.
• Proof of Income: Such as a salary certificate or employment contract.
• Entry and Exit Report: Issued by the Federal Authority of Identity and Citizenship, confirming more than 183 days of physical presence in the UAE.

For Domestic TRC:

• Entry and Exit Report showing 183 days or more spent in the UAE.
• If the applicant has stayed less than 183 days but more than 90 days, they must prove:
  • A permanent place of residence, or
  • A job or business in the UAE, and
  • The UAE is the center of personal and financial interests.

Once these criteria are fulfilled, the individual may apply online to the FTA for the TRC. The process helps them strengthen their tax position and secure relief under UAE’s tax treaties.

Eligibility for Companies

Companies can apply for a Tax Residency Certificate to confirm their tax domicile in the UAE and to access international treaty benefits.

For Tax Treaty TRC:

• Valid Trade License: The company must hold an active license.
• Establishment Contract: A certified copy is required.
• Shareholders and Manager Information: Including copies of passports, Emirates IDs, and residence visas.
• Audited Financial Statements: Covering the last 12 months.
• Bank Statements: Stamped for the previous six months.
• Lease Agreement: Certified copy showing the business address in the UAE.
• Tax Forms: From the foreign country where the TRC will be submitted (if applicable).

For Domestic TRC:

• The company must have been operating for at least one year.
• Must hold a trade license and maintain a physical office address.
• Should submit shareholder and manager identification details.

Note: Offshore entities are not eligible for TRCs since they’re not part of UAE’s Double Taxation Avoidance Agreements. They can, however, apply for a Tax Exemption Certificate instead.

Required Documents for TRC Application

Applicants must submit valid documents to ensure fast and accurate approval.

For Individuals:

• Emirates ID and Passport copy
• Residence Visa copy
• Certified tenancy contract or title deed
• Bank statements (six months)
• Income certificate
• Entry and exit record

For Companies:

• Trade license copy
• Establishment contract and MOA
• Lease agreement of office premises
• Audited financial statements
• Bank statements (six months)
• Passport copies of owners and partners

Providing accurate and complete documentation helps reduce delays in the approval process.

Step-by-Step Process to Apply for TRC in UAE

1. Register on FTA Portal:
   Create an account on the Federal Tax Authority website.
2. Fill the Application:
   Complete all details correctly and upload the required documents.
3. Pay the Fee:
   Make payment using the e-Dirham Card or other accepted methods.
4. Submit for Review:
   Review information carefully before final submission.
5. Receive the Certificate:
   The FTA issues the certificate within 3–7 business days after verification.

Applicants receive a digital copy via email and can request a printed version for an additional fee.

Benefits of Obtaining a Tax Residency Certificate

• Prevents double taxation on the same income.
• Strengthens international business credibility.
• Helps in banking and investment procedures abroad.
• Confirms UAE tax residency status to foreign authorities.
• Improves compliance and financial planning.

The certificate is valid for one year from the date of issue and must be renewed before expiry to continue benefits.

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

Mubarak Al Ketbi (MAK) Auditing is a trusted name in UAE tax and auditing services. We specialize in assisting clients with the Tax Residency Certificate process, ensuring a fast and accurate outcome.

Our expert team:

• Guides you on eligibility and documentation.
• Manages application submissions to the FTA.
• Ensures complete compliance with UAE tax laws.
• Saves your time by handling procedures efficiently.

With our dedicated professionals, clients enjoy smooth and reliable TRC processing that meets international standards.

What Can Help – Mubarak Al Ketbi (MAK) Auditing

At Mubarak Al Ketbi (MAK) Auditing, we stand beside every client seeking clarity in UAE tax matters. Our goal is to make each step transparent and effortless because we know that “Rome wasn’t built in a day.” Success in tax compliance also takes patience and the right partner.

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 personal consultation.
• Contact our team for expert guidance.
• Let us assist you in obtaining your TRC quickly and accurately.