If you’re an expat working and investing in the Emirates, the UAE Tax Residency Certificate (also called TRC UAE or tax domicile certificate) can save you real money. This official document proves you’re a UAE tax resident so you can claim double tax treaty benefits in your home country or where you invest. In this practical guide you’ll learn who qualifies, what documents you need, how to apply on EMARATAX, what it costs, and how to avoid common rejections. We’ve tailored every step to the needs of expats in Dubai and across the UAE.
What is a UAE Tax Residency Certificate and why it matters
A UAE Tax Residency Certificate is an official certificate issued by the Federal Tax Authority (FTA) confirming you are a UAE tax resident for a specific 12-month period. Individuals use it to claim Double Taxation Agreement (DTA) relief abroad (for example, reduced withholding on dividends or interest). Companies use it to prove treaty residence for cross-border income. The FTA explicitly issues TRCs for treaty purposes and also domestic TRCs used for local situations where a tax residence confirmation is needed.
UAE’s treaty network (quick view)
The UAE maintains a broad treaty network—over 100 DTAs in force—and the official, up-to-date list lives on the Ministry of Finance (MoF) website. Always check the MoF list to confirm a treaty exists with the country where you need relief.
Who is eligible? (individuals & companies)
Individuals (expats)
For a TRC for treaty purposes, the FTA states that the applicant must have resided in the UAE for at least 183 days in the requested financial year. For a domestic TRC, the FTA allows three categories: above 183 days, 90–182 days, or less than 90 days (with additional evidence of center of interests, housing, income, etc.). The detailed 183-day test is also set out in the FTA’s Tax Resident guidance.
Companies (legal persons)
To obtain a TRC UAE for treaty purposes, a company must have been established in the UAE for at least one year before the requested period. Branches of foreign companies and offshore companies are not eligible for a TRC because they are not considered established in the UAE.
Documents checklist (what to prepare before you apply)
A) Individuals (for treaty purposes)
- Passport, UAE residence visa, Emirates ID
- Entry/exit report (UAEICP) covering the requested period
- Residential proof: Ejari/tenancy or utility bill; title deed if you own the property
- Source of income: salary certificate, or trade license/share certificate if self-employed; if retired, a letter and proof of savings/investments
- UAE bank statements (typically 6 months within the relevant year)
- If you’re sponsored by a spouse: marriage certificate and spouse’s salary certificate/income proof
These are the core items the FTA lists; additional pieces can be requested case-by-case
B) Companies (for treaty purposes)
- Trade license, Memorandum of Association, and proof of authorization
- Audited financial statements (covering the requested financial year)
- Office lease/tenancy and UAE bank statements (typically 6 months within the period)
- Government entities provide decree/decision and a request letter
This is the FTA’s baseline pack for legal persons.
Pro tip: Scan all documents to PDF, make sure the names and dates match exactly, and keep lease and bank statements covering the same 12-month period you select for the certificate.
How to apply on EMARATAX (step-by-step)
- Create or log in to your EMARATAX account.
- From Other Services, choose Tax Residency Certificate.
- If you have a TRN, select it (the system can auto-fill basic data); if not, choose No TRN.
- Choose certificate type (TRC for treaty purposes or domestic TRC).
- Complete the form, upload documents, and pay the submission fee.
- After pre-approval, pay the issuance fee; if a printed copy is needed, request it (extra fee).
- Download the digital TRC once issued; printed copies are delivered locally by courier.
These steps mirror the FTA’s published service card and portal instructions.
Fees, processing time & validity (2025)
- Submission fee: AED 50
- Issuance fee (treaty TRC): AED 500 (tax registrants), AED 1,000 (non-tax-registrant natural person), AED 1,750 (non-tax-registrant legal person)
- Domestic TRC fees: AED 50 submission; AED 500/1,000/1,750 by category
- Printed copy (optional): AED 250 per hard copy
- Processing timeframe: about 5 business days from receipt of a completed application (digital).
- Validity: 1 year for the selected period (the year must have already passed).
All figures and timelines above are taken from the FTA’s 2025 service page. Always check the page for current fees before you apply.
Common reasons TRC applications get rejected (and how to fix them)
- Mismatched periods: your bank statements, tenancy/Ejari, and entry/exit report don’t match the 12-month period you selected.
- Insufficient days: you applied for treaty TRC with fewer than 183 days in the UAE.
- Wrong address trail: Ejari in one emirate, bank/utility at a different address. Ensure addresses align.
- Unclear income: no salary certificate or self-employment proof for the year.
- Company < 1 year: newly formed companies must complete one full year before applying.
Practical examples (for expats)
Example 1 — Claiming a dividend treaty rate
You hold a foreign stock in a country that has a DTA with the UAE. After receiving your UAE Tax Residency Certificate, you submit it to your foreign broker/tax authority to reduce withholding tax on dividends for that tax year. (Verify the exact rate and procedure in that country’s treaty and forms.)
Example 2 — Salary and rental income abroad
You live and work in Dubai, meet the 183-day test, and hold rental property overseas. Your TRC UAE supports filing for treaty relief or crediting taxes correctly under that country’s rules. Keep payroll slips, Ejari, and bank statements aligned with the certified year.
Example 3 — Start-up company seeking treaty benefits
Your new free-zone company wants a TRC to claim treaty benefits on service income. Wait until the business completes one full year, prepare audited financials, provide a lease and bank statements for the year, and apply on EMARATAX.
Step-by-step checklist (save this)
- Decide the 12-month period you need certified (last tax year).
- Confirm eligibility (individual days or company age).
- Gather documents (ID/visa, entry/exit report, Ejari/utility, salary certificate or trade license, bank statements, audited accounts for companies).
- Create/log in to EMARATAX; go to Other Services → Tax Residency Certificate.
- Submit the application + AED 50 submission fee; wait for pre-approval.
- Pay the issuance fee; download the digital TRC (order printed copy if needed).
TRC vs. “Tax resident” under domestic law (quick comparison)
| Topic | TRC UAE (treaty) | Domestic tax residence |
|---|---|---|
| Main use | Claim DTA benefits abroad | UAE domestic confirmations |
| Individual day test | 183 days in the certified year | 183+ test; alternative categories incl. 90–182 days with extra proof |
| Company requirement | ≥ 1 year established | N/A (domestic confirmation varies by purpose) |
| Issuer | Federal Tax Authority | Federal Tax Authority |
| Period | Past 12-month period | Past 12-month period |
| Evidence | Passport/visa/Emirates ID, Ejari, bank statements, entry/exit | As per category; more emphasis on center-of-interests if <183 days |
| Sources: FTA service card & FTA Tax Resident guidance. |
For companies: quick notes on corporate tax & DTAs
The UAE introduced Corporate Tax and, from 2025, a Domestic Minimum Top-up Tax (15%) for large multinational groups. DTAs and a UAE Tax Residency Certificate remain key for cross-border positions and to access treaty dispute tools like MAP where needed. Check MoF policies and guidance for current rules and treaty processes.
Conclusion & next steps
A UAE Tax Residency Certificate is one of the highest-impact documents an expat can secure—especially if you invest internationally or receive income from abroad. Use this guide to gather documents, verify your 183-day eligibility, and submit a clean application on EMARATAX.
Want help with paperwork? We can connect you with vetted partners for TRC application support and treaty filings.
Keep optimizing your money in the UAE: explore our Gratuity Calculator, best bank accounts, and credit cards in Dubai guides.
Explore our tax hub for step-by-step filing checklists that save time.
Frequently Asked Questions
What is a UAE Tax Residency Certificate (TRC)?
A UAE Tax Residency Certificate (TRC)—also called a tax resident certificate UAE or certificate of residence UAE—is an official document confirming your tax residency in the UAE for a selected 12-month period so you can claim treaty benefits abroad.
Is a Tax Domicile Certificate UAE the same as a TRC?
Yes. Terms like tax domicile certificate UAE, tax residency certificate Dubai, and UAE TRC are commonly used to refer to the same certificate issued for proving UAE tax residency.
Who qualifies for tax residency in Dubai/UAE (individuals)?
For individuals, UAE tax residency typically depends on days spent in the country, plus evidence like Emirates ID, tenancy (Ejari), and UAE income/banking. Meeting the day-count and maintaining a clear UAE footprint supports a tax residency certificate UAE individual application.
Can companies obtain a Tax Residency Certificate UAE?
Yes. A tax residency certificate UAE company is available to UAE-established legal entities that can evidence real presence (trade license, office lease, bank activity, and financial accounts). This is often called a TRC certificate UAE for companies.
How do I apply for a TRC in UAE?
Apply online through the UAE tax authority portal: create an account, choose TRC in UAE, select the 12-month period, upload required documents, pay the fees, and download the certificate once issued. The same route applies for TRC Dubai.
What is the tax residency certificate UAE cost?
The tax residency certificate UAE cost includes an application fee and an issuance fee. Amounts differ for individuals vs. companies and for tax-registered vs. non-registered applicants. Check current fees before submitting.
What documents are required for a tax residency certificate UAE for individuals?
Typical documents: passport, residence visa, Emirates ID, entry/exit report, tenancy or utility bill, UAE bank statements, and proof of income (salary certificate or self-employment documents). These support tax residency in UAE for individuals.
What documents are required for a tax residency certificate UAE for company?
Commonly required: trade license, MOA/Articles, authorized signatory proof, office lease, bank statements, and financial statements. These demonstrate Dubai tax residency requirements for a legal entity and help secure a tax certificate UAE.
How long does a TRC certificate UAE remain valid and what period does it cover?
A UAE tax certificate confirms residency for a chosen 12-month period (e.g., a past financial year). You select the dates in the application; the certificate is issued for that specific period.
Is a tax clearance certificate UAE the same as a TRC?
No. A tax clearance certificate UAE confirms you have no outstanding tax liabilities, while a tax residency certificate Dubai/UAE TRC confirms your status as a UAE tax resident for treaty purposes.
Does a Dubai free zone company qualify for tax residency in Dubai?
Many free zone companies can obtain a tax residency certificate UAE company if they show real presence (license, leased premises, banking, and accounts). The TRC is used to claim treaty benefits, regardless of mainland or free zone.
What are the UAE tax residency requirements if I have fewer days in the country?
If your day-count is below common thresholds, you may still apply for certain certificates with additional evidence (home, center of interests, income). For treaty use, meeting the standard residency criteria is typically needed for a UAE tax residency certificate.
How do I use a TRC in UAE with a foreign tax authority?
Submit your certificate of residence UAE (TRC) with the relevant forms to the foreign tax authority or withholding agent to access treaty rates (e.g., on dividends or interest). Requirements vary by country.
Can NRIs apply for a tax residency certificate for NRI in UAE?
Yes—NRIs living in the UAE can apply for a tax residency certificate for NRI in UAE if they meet UAE tax residency requirements and can provide the required documents proving their UAE residence and income footprint.
Who issues the Ministry of Finance UAE Tax Residency Certificate, and what is UAE TRC com?
The UAE tax authority issues the Ministry of Finance UAE tax residency certificate via its online portal. References like UAE TRC or “UAE TRC com” generally point to the same process of applying online for a residency certificate.