Understanding the Tax Residency Certificate (TRC)
A Tax Residency Certificate (TRC) is an official document issued by the Federal Tax Authority (FTA) that confirms a person’s or company’s tax residency in the UAE. It helps individuals and businesses benefit from the Double Taxation Avoidance Agreements (DTAA) signed between the UAE and other countries. With this certificate, you can avoid paying taxes twice on the same income in both your home country and the UAE.
Whether you’re an individual or a business, the TRC is vital for establishing your legal tax status and gaining international tax benefits. In this guide, you’ll learn the simple process to apply for a TRC in the UAE, along with the documents, eligibility, and submission requirements.
Why You Need a Tax Residency Certificate in UAE
Applying for a TRC gives you financial advantages and legal clarity. It officially identifies you or your company as a UAE tax resident.
Benefits of TRC in UAE
- Avoids double taxation on income.
- Strengthens your financial credibility in other countries.
- Simplifies compliance with UAE tax regulations.
- Helps in claiming benefits under international tax treaties.
- Proves that your business or personal income is managed in the UAE.
Having a TRC helps both individuals and entities to maintain transparency and meet global tax requirements effectively.
Steps to Apply for a Tax Residency Certificate in UAE
The UAE Government has made the TRC application process simple through the FTA online portal. Follow these easy steps to complete your application successfully.
Step 1: Login to the FTA Portal
Start by visiting the official Federal Tax Authority (FTA) website. Create an account or log in with your existing credentials.
Once logged in, open the dashboard and click “Create Tax Residency Certificate”. A pop-up will appear asking if you’re a registered taxpayer in the eServices system.
- If Yes, enter your Tax Registration Number (TRN) and registered email for verification.
- If No, select “Not Registered” and proceed with your new TRC request.
This initial step ensures your identification and account verification in the FTA system.
Step 2: Applying for Individuals (Natural Persons)
If you’re applying as an individual, you’ll need to provide proof of residence and income in the UAE.
Requirements for Individuals:
- Select “Natural Person” under the “Certificate is for” section.
- Choose the country where the certificate will be used.
- Enter the start date of the required financial year.
- Upload the following documents:
- Passport Copy
- UAE Residence Visa Copy
- Emirates ID Copy
- Certified Tenancy Contract or Title Deed
- Proof of Income (Salary Certificate or Trade License)
- Validated Bank Statements (6 months)
- Residency Duration Report (Entry & Exit Record)
- Tax Forms (if applicable)
The Federal Tax Authority may verify all documents before approving your application.
Step 3: Applying for Companies (Legal Persons)
Businesses that operate in the UAE and want to confirm their tax domicile can apply as legal entities.
Requirements for Companies:
- Select “Legal Person” under the “Certificate is for” section.
- Choose the relevant country.
- Enter the financial year start date.
- Attach the following documents:
- Trade License Copy
- Establishment Contract or Memorandum of Association
- Details of Owners, Partners, or Directors (Passports, Emirates IDs, Residence Visas)
- Audited Financial Statements (for the last 12 months)
- Bank Statements (for 6 months)
- Certified Lease Agreement
- Tax Forms (if required)
Ensure your financial statements and license are valid for the applied year. All documents must be accurate and updated before submission.
Step 4: Submission and Review
After preparing the documents:
- Check that all required fields are filled.
- Attach all scanned copies in the required format.
- Click “Submit” to send your application or “Save as Draft” to edit later.
- Review all terms and conditions carefully before final submission.
Once submitted, the FTA reviews the application and validates all entries. You’ll receive an acknowledgment number for tracking.
Step 5: Verification and Approval
The FTA checks the provided information, ensuring that all eligibility criteria and documents meet legal standards. If approved, the Tax Residency Certificate will be issued electronically. You’ll be notified by email once the certificate is available for download.
It usually takes 3 to 7 business days to receive your certificate after submission. Incomplete or incorrect details may cause delays, so accuracy is key.
Duration and Validity of TRC
The Tax Residency Certificate in UAE remains valid for one year from the date of issuance. After expiration, individuals or businesses must apply for renewal if they continue to meet residency requirements. Offshore companies are not eligible for TRCs and can only apply for Tax Exemption Certificates.
Fees for Tax Residency Certificate
All TRC payments are made through the e-Dirham system. The cost varies based on the applicant’s type.
Fee Structure:
- Individuals: AED 1,000
- Companies: AED 1,750
- Submission Fee: AED 50
- Printed Copy (Optional): AED 250
Processing fees are non-refundable once submitted to the FTA.
Mubarak Al Ketbi (MAK) Auditing – Trusted Partner for TRC in UAE
Mubarak Al Ketbi (MAK) Auditing is one of the leading auditing and tax consulting firms in Dubai. We help clients obtain their Tax Residency Certificate in UAE efficiently and accurately. Our expert consultants ensure that all documents meet FTA requirements and applications are approved smoothly.
Why Choose Us:
- Expert assistance from start to finish.
- Quick and transparent communication with FTA.
- Full compliance with UAE tax laws.
- Guidance for individuals and companies.
We’ve supported hundreds of UAE-based clients with tax and compliance solutions tailored to their needs.
What Can Help – Mubarak Al Ketbi (MAK) Auditing
At Mubarak Al Ketbi (MAK) Auditing, we believe that every challenge can lead to an opportunity. With our step-by-step guidance, getting your Tax Residency Certificate becomes simple and stress-free. Remember, “Rome wasn’t built in a day” — success takes time, patience, and expert support.
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.
- Call or message our tax experts for quick help.
- Let our specialists handle your TRC process efficiently.