How to Get Tax Residency Certificate (TRC) in UAE | Requirements & Cost

A Tax Residency Certificate (TRC), also known as a Tax Domicile Certificate, is an official document issued by the UAE Ministry of Finance. It enables individuals and companies to benefit from the UAE’s wide network of Double Taxation Avoidance Agreements (DTAA), allowing them to legally avoid paying taxes twice on the same income.

What Is a Tax Residency Certificate?

A Tax Residency Certificate (TRC) is issued to eligible individuals and businesses who have been residing or operating in the UAE for a minimum period of 183 days (for individuals) or a full financial year (for entities).

The certificate helps to establish UAE as your tax residency jurisdiction, allowing you to claim tax benefits under international tax treaties.

Who Can Apply for a Tax Residency Certificate in the UAE?

The TRC can be obtained by:

• UAE Residents (Individuals): For personal income tax exemptions in their home country or foreign countries.
• UAE Registered Companies: To benefit from DTAA and reduce withholding taxes on foreign income.
• Free Zone Companies: As long as they have physical office space and fulfill all required criteria.

Tax Residency Certificate Requirements in UAE

For Individuals:

• Valid Passport Copy
• Valid UAE Residence Visa Copy
• Emirates ID Copy
• 6 Months UAE Personal Bank Statement
• Proof of Income (Employment contract, Salary certificate, etc.)
  
• Tenancy Contract or Title Deed (EJARI for Dubai residents)
  
• Entry & Exit Report (from the General Directorate of Residency and Foreigners Affairs)
  
• Latest Utility Bill
  

Must have stayed in the UAE for at least 183 days in the last 12 months.

For Companies:

• Trade License Copy
• Company Establishment Contract
• Tenancy Contract/Lease Agreement
• Copy of Passport, Visa & Emirates ID of Manager
• 6 Months Corporate Bank Statement
• Audited Financial Statements
• Latest Utility Bill (DEWA/SEWA/FEWA)
• Company’s Organizational Chart
  

Company must have been operational in the UAE for at least one financial year.

Application Process to Get Tax Residency Certificate in UAE

1. Register on the EmaraTax Portal: Visit EmaraTax by UAE Ministry of Finance and create an account.
   
2. Prepare and Upload Required Documents: Submit clear, scanned copies of all required documents through the portal.
   
3. Application Review: The Ministry reviews and verifies the documents.
   
4. Payment of Fees: Pay the official application fee.
5. Certificate Issuance: Upon successful review, the TRC is issued digitally within 4–7 working days.

What Is the Validity of the TRC?

A Tax Residency Certificate in the UAE is valid for one year from the date of issuance. You need to reapply each year with updated documents if you wish to continue benefiting from DTAAs.

Cost of Tax Residency Certificate in UAE

The issuance of a Tax Residency Certificate (TRC) in the UAE is governed by the provisions outlined in Cabinet Decision No. 65 of 2020.

The following fees apply to obtain a Tax Residency Certificate:

Description	Fee (AED)
Submission Fee (non-refundable)	50
Tax Registrants with a Corporate Tax TRN (Electronic TRC)	500
Natural Persons Not Registered with the Authority (Electronic TRC)	1,000
Legal Persons Not Registered with the Authority (Electronic TRC)	1,750
Additional Fee for Hard Copy Certificate	250

These fees are set by the guidelines specified by the UAE authorities for obtaining a Tax Residency Certificate.

Why Choose Farahat & Co. for TRC Assistance?

Applying for a TRC can be a complex process involving multiple documents and government submissions. Farahat & Co., a leading audit and tax consultancy in the UAE since 1985, can help streamline the process for you.

We Offer:

• End-to-end application assistance.
  
• Document preparation and legal review.
  
• Representation before UAE tax authorities.
  
• Fast and error-free submissions.
  

Obtaining a Tax Residency Certificate in the UAE offers numerous tax advantages for both individuals and companies. It’s not just a formality but a strategic tool for optimizing your global tax liabilities.

To seamlessly obtain a tax residency certificate in UAE, in compliance with the relevant tax laws, it is advisable to seek the expert services of a premier Tax Consultant in UAE, such as Farahat & Co.

Contact us today, and we shall be glad to assist you.