A Tax Residency Certificate (TRC) proves your tax home in the UAE. The paper lets a person or a company use treaty relief. The Ministry of Finance issues this certificate. The certificate stays valid for twelve months from the issue date. A clean file supports a smooth approval. Good records also support claims with foreign tax offices.
Who qualifies for the certificate
An individual applies after at least 180 days of residence with a valid permit. A company applies after one full year of legal existence and local operation. Mainland firms and free zone firms qualify under the same high-level rules. Offshore entities don’t qualify for a TRC; they may seek other relief instead. Each applicant shows real links to the UAE with evidence.
Validity period you should know
The TRC remains valid for one year. The year starts from the approval date. You may apply for another certificate when a new period begins. You keep the period aligned with your income period. You store the PDF safely and share it with payers when needed.
Typical processing timelines
A simple and complete file moves faster than a messy file. Many applicants receive approval within a few working days after submission. Some cases take longer due to checks or queries. Clear answers and consistent documents help you shorten the cycle.
TRC fees and related charges (overview)
You pay fees on the Ministry portal. You use accepted payment methods such as e-Dirham or other enabled options. Fees differ by purpose and by applicant type. Below is a simple view that matches common practice:
- Treaty purpose – submission: AED 50
- Treaty purpose – tax registrants / commercial activity: AED 500
- Treaty purpose – non-tax-registered individuals: AED 1,000
- Treaty purpose – non-tax-registered legal persons: AED 1,750
- Domestic purpose – submission: AED 50
- Domestic purpose – tax registrants / commercial activity: AED 500
- Domestic purpose – non-tax-registered individuals: AED 1,000
- Domestic purpose – non-tax-registered legal persons: AED 1,750
- Commercial Activity Certificate: AED 500
- Printed hard copy (optional): AED 250
- Duplicate or damaged replacement: AED 100 + AED 3
You confirm current fees on the portal before you pay. You match the fee type with your case to avoid delays.
Documents you prepare before applying
You gather evidence that proves residence or management inside the UAE.
- Trade licence, MOA, and recent financial statements (companies)
- Tenancy contract and utility bills linked to your UAE address
- Corporate chart, board minutes, payroll list, and bank statements
- Passport and Emirates ID copies (individuals)
- Entry/exit report for the relevant period (individuals)
- Any treaty-related support such as contracts or withholding slips
Step-by-step: how to apply online
- You log in to the Ministry of Finance portal or use UAE Pass.
- You choose Tax Residency Certificate and select your applicant type.
- You enter data that matches licences and IDs.
- You upload documents in the requested formats.
- You pay the fee and submit the form.
- You respond to any reviewer note with clear evidence.
- You receive the digital certificate and save it securely.
Helpful tips:
- You align the TRC period with invoicing and dividend dates.
- You keep one folder for PDFs, proofs, and receipts.
- You use one address across all records to avoid mismatches.
- You renew early to prevent gaps between periods.
Why TRC timing and cost planning matters
A well-timed certificate lowers withholding abroad. A correct fee code prevents rejection. A clear file speeds refunds and credits. Finance teams plan the TRC alongside board approvals, dividend plans, and service contracts. Good planning saves days and protects cash flow.
Frequent mistakes and quick fixes
- Mismatch of names: You match the certificate name with licences and bank records.
- Wrong period: You select dates that align with the income period.
- Thin substance: You show staff, assets, and decisions in the UAE.
- Missing minutes: You record meetings and approvals inside the UAE.
- Old templates: You use the newest forms from the portal.
What We Can Help – Mubarak Al Ketbi (MAK) Auditing
Mubarak Al Ketbi (MAK) Auditing guides your certificate from first check to final issue. Our team reviews eligibility, prepares files, and submits the form on time. Our team aligns substance evidence with residency claims. Our team maps treaty needs and coordinates dates with contracts. We help you act early and save cost—because a stitch in time saves nine.
Visit us or message us
- For more information, visit our office: Saraya Avenue Building – Office M-06, Block/A, Al Garhoud – Dubai – United Arab Emirates
- Contact/WhatsApp: +971 50 276 2132
