UAE Tax Residency Certificate
A UAE Tax Residency Certificate (TRC) — also called a Tax Domicile Certificate — is an official document issued by the UAE Federal Tax Authority (FTA) that confirms an individual or company is a tax resident in the UAE.
Who Needs a TRC?
A TRC is primarily useful for:
- Companies wanting to claim benefits under UAE Double Tax Treaties (the UAE has over 140 treaties)
- Individuals who have relocated to the UAE and need to demonstrate tax residency for their home country's tax authority
- Businesses receiving foreign income and wanting to avoid double taxation
Eligibility Conditions
For Companies:
- Incorporated in the UAE (or registered as a foreign branch)
- Has been actively operating for at least 1 year
- Has a physical presence in the UAE (office, employees)
- Has audited financial statements (recommended)
For Individuals:
- Has resided in the UAE for at least 180 days in the relevant year
- Has a valid UAE residence visa and Emirates ID
- Has a UAE bank account and tenancy/property in the UAE
How to Apply
- Log in to the FTA EmaraTax portal
- Navigate to the TRC application section
- Upload required documents (trade licence, MOA, tenancy contract, audited accounts)
- Pay the application fee (AED 500–2,000 depending on applicant type)
- FTA typically issues the TRC within 5–20 business days
Validity
TRCs are issued for a specific calendar year and must be renewed annually.
UAE Double Tax Treaties
The TRC enables you to claim reduced withholding tax rates on income from countries that have a treaty with the UAE — particularly useful for dividends, royalties, and service fees paid from treaty partner countries.
Kounted handles TRC applications for both companies and individuals.