Eligibility Review
We check your day count, visa status and UAE ties against the FTA's TRC conditions before anything is filed. No fee wasted on a hopeless application.
Prove your UAE tax residence, officially
Tax Residency Certificate in the UAE
A Tax Residency Certificate (TRC) is the document that proves you are a UAE tax resident. You need it when another country's tax authority asks why you are not paying tax there: usually to claim benefits under a double taxation treaty, or to show a bank or business partner that your tax home is the Emirates. The Federal Tax Authority issues TRCs through EmaraTax, and the application is picky about documents and day counts. We prepare and file TRC applications for individuals and companies, and we tell you upfront whether you qualify before you spend a dirham on fees.
Eligibility firstWe check before you pay any fees
EmaraTax filingFull application, handled
Individuals & companiesBoth routes covered
What is included
Your TRC, without the guesswork
Eligibility check, document pack and EmaraTax filing, for individuals and companies.
Document Pack
Passport, Emirates ID, visa, tenancy contract, entry/exit report and proof of income: assembled, dated correctly and checked.
EmaraTax Filing
The full application prepared and submitted on EmaraTax, with any FTA queries answered by us, not forwarded to you.
183-Day & 90-Day Rules
We work out which residency test you meet and document your day count the way the FTA expects to see it.
Treaty Benefit Guidance
How the TRC connects to double taxation agreements, explained in plain language, so you know what the certificate actually gets you.
Renewals
TRCs are typically valid for one year. We diary your renewal and refile before it lapses, so coverage never gaps.
The document, explained
What Is a Tax Residency Certificate (TRC)?
A Tax Residency Certificate is an official document issued by the UAE Federal Tax Authority confirming that you, or your company, are a tax resident of the United Arab Emirates for a given period. It exists because the UAE has double taxation agreements with well over a hundred countries, and those treaties only help you if you can prove where you are resident. Without the certificate, a foreign payer may withhold tax at the full domestic rate; with it, you can claim the reduced treaty rate.
In practice, TRCs get used in three situations. The first is treaty claims: an investor receiving dividends or royalties from abroad uses the TRC to access lower withholding rates. The second is banking: UAE and foreign banks increasingly ask for proof of tax residence during onboarding or periodic reviews. The third is employment and contracting: some overseas employers need it for their payroll tax files. Whatever your reason, the application runs through EmaraTax and the FTA examines it closely, which is why the document pack matters more than the form itself.
- Issued by the Federal Tax Authority via the EmaraTax portal
- A TRC covers one 12-month period that you select at application (it cannot cover a future period or more than 12 months), so you need a fresh certificate for each year you rely on it.
- Available to qualifying individuals and UAE companies
- Used for treaty claims, banking and employment documentation
Do you qualify
Who Needs a TRC: DTA Treaties, the 183-Day Rule and the 90-Day Rule
You need a TRC when someone outside the UAE needs proof of your tax residence: a foreign tax authority processing a treaty claim, a bank completing its files, or a payer applying a reduced withholding rate. The certificate is the evidence; the underlying reason is almost always money moving across a border. If all your income is UAE-domestic and nobody has asked, you probably do not need one yet.
Qualifying is about day counts and ties, set out in Cabinet Resolution No. 85 of 2022 and the FTA's guidance. The commonly discussed routes for individuals include a 12-month residence test, a 183-day physical presence test, and a shorter 90-day test for people with strong UAE ties such as a resident family or an active local business. The precise conditions, and the separate tests for companies, change with FTA updates, so we always check your position against the current published version before filing. That check is free, and it is the most valuable part of the engagement: it stops you paying issuance fees on an application that cannot succeed.
- Day count, visa status and UAE ties reviewed against current FTA conditions
- Separate eligibility tracks for individuals and companies
- Honest answer before any FTA fees are paid
- Treaty benefit explained in plain language for your situation
The application
TRC Application UAE: EmaraTax Steps and Documents
The application lives on EmaraTax. You create or log into your FTA account, select the Tax Residency Certificate service, choose the individual or company track, upload the document pack, pay the issuance fees, and submit. The FTA then reviews, and this is where most applications stall: officers query tenancy contracts that do not cover the claimed period, bank statements that look thin, or day counts that do not add up. Each query adds days or weeks.
We prepare the file so the queries never come. That means a tenancy contract covering the right period, an official entry and exit report backing your day count, proof of UAE employment or business where the 90-day route applies, and a day-count schedule we have reconciled against your travel records. For companies, we add the trade license, memorandum and financials showing UAE management and control. The FTA's issuance fees apply per application: we confirm the current schedule on EmaraTax before filing, and our own fee is quoted separately, upfront. If your wider tax position needs attention too, our corporate tax team can review it alongside the TRC.
- Passport, Emirates ID, residence visa and tenancy contract
- Bank statements showing genuine UAE activity
- Day-count schedule reconciled against travel records
- For companies: trade license, memorandum and financials
Check eligibility before you pay fees
The FTA keeps its issuance fees whether your application succeeds or not, so the eligibility check is the step that actually saves money. Ours is free: send us your situation on WhatsApp and we will tell you within one working day whether a TRC is realistic for you. For background on the wider tax framework, see our UAE corporate tax guide.
How it works
Your TRC in four steps
From eligibility check to certificate in hand.
Free Eligibility Check
We review your day count, visa and ties against the current FTA conditions and give you a straight answer.
Document Pack
You send the documents from our checklist; we verify dates, coverage periods and consistency.
EmaraTax Filing
We prepare and submit the full application and handle any FTA queries directly.
Certificate & Renewal
Certificate delivered, renewal date diarised. We refile before it lapses so coverage never gaps.
Tax residency certificate FAQs
Questions about the Tax Residency Certificate in the UAE
What is a Tax Residency Certificate used for?
A Tax Residency Certificate proves to a foreign tax authority, bank or business partner that you are a tax resident of the UAE. The most common use is claiming benefits under the UAE's double taxation agreements: reduced withholding tax on dividends, interest or royalties paid from abroad, for example. Banks sometimes ask for one during onboarding or reviews, and some employers request it for payroll tax documentation. It is a one-page official document from the Federal Tax Authority, but the application behind it is thorough.
How many days do I need to spend in the UAE to get a TRC?
It depends on which residency test you meet. The FTA's published conditions include a 12-month residence test and shorter day-count tests for people with strong UAE ties, commonly discussed as the 183-day and 90-day routes. The exact conditions sit in Cabinet Resolution No. 85 of 2022 and the FTA's guidance, and they differ for individuals and companies. Before you apply, we check your day count, visa status and ties against the current version of the rules and tell you honestly whether you qualify.
Can companies get a Tax Residency Certificate too?
Yes. UAE-incorporated companies that meet the FTA's conditions can obtain a TRC in the company's name, which is what you need when claiming treaty benefits on cross-border payments to the company. The document pack is different from the individual route: trade license, memorandum, audited or management financials, and proof of UAE management and control are typically involved. We handle both individual and corporate applications.
How long is a TRC valid?
A TRC covers one 12-month period that you select at application (it cannot cover a future period or more than 12 months), so you need a fresh certificate for each year you rely on it. That catches people out: a TRC is not a permanent document, and treaty claims or bank files that rely on it need a current one. We diary every client's renewal date and refile before it lapses, so there is never a gap. If your circumstances changed since the last application, we re-check eligibility as part of the renewal.
How much does a Tax Residency Certificate cost?
Two parts. The FTA charges issuance fees for the certificate itself, and the current schedule is published on EmaraTax: we confirm the exact amount before filing so there are no surprises. Our service fee is separate, fixed, and quoted upfront after the eligibility check. If we assess that you do not qualify, we tell you before you spend anything on FTA fees, which is the whole point of the check.
What if my TRC application is rejected?
It happens, usually over documents rather than eligibility: a tenancy contract that does not cover the required period, bank statements that do not show the expected activity, or a day count that falls just short. We review the FTA's reason, fix the underlying gap, and refile. Because we run the eligibility check first, our applications rarely reach the rejection stage, but when they do, most are recoverable with better documentation.
Keep going
Related services
Ready when you are
Find out if you qualify for free
Start with a free eligibility check. We will review your day count and ties against the current FTA conditions, tell you honestly whether a TRC is realistic, and quote one fixed fee if it is. No fee is ever paid to the FTA until we are confident the application can succeed.
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