Tax Residency Certificate Services
Registered Tax Agent Regulated by the FTA (Federal Tax Authority)
Tax Residency Certificate Services
Prove your UAE tax residency correctly, with the right test applied before you apply.
A Tax Residency Certificate, also known as a Tax Domicile Certificate, is an official document issued by the UAE Federal Tax Authority confirming that an individual or legal entity is a UAE tax resident and eligible to benefit from the UAE’s double taxation avoidance agreements with other countries. Farahat & Co. provides tax residency certificate services for individuals and companies across the UAE, from eligibility assessment through to final certificate issuance.
- Eligibility assessment: identifying which of the three UAE tax residency tests applies to your situation.
- Documentation support: preparing the full document set required for individuals or companies.
- Application management: handling submission through the FTA’s EmaraTax portal from start to finish.
- DTA-specific guidance: confirming which certificate type applies for your target treaty jurisdiction.
Getting the underlying eligibility test right before applying is the single biggest factor in avoiding rejection, which is why our team assesses this first rather than submitting a generic application.
Apply for Your TRC
What Is a Tax Residency Certificate and Who Needs One?
A Tax Residency Certificate is particularly useful for anyone at risk of being taxed twice on the same income in different jurisdictions, whether an expatriate earning income in the UAE or a company operating across borders.
The certificate is issued by the FTA under the legal framework set out in Cabinet Decision No. 85 of 2022 on Determination of Tax Residency, effective 1 March 2023, and further clarified by Ministerial Decision No. 27 of 2023. Individuals and both onshore and free zone companies that meet the relevant conditions are eligible to apply. Offshore companies are not eligible, since they are not considered UAE tax residents under this framework, regardless of how long they have held a UAE registration.
Who Qualifies for a UAE Tax Residency Certificate?
183-Day Physical Presence Test
90-Day Conditional Test
Centre of Financial and Personal Interests Test
Domestic vs. DTA-Purpose Tax Residency Certificates
Not every TRC serves the same purpose, and confusing the two types is a common reason applications stall. A domestic-purpose certificate, used for UAE administrative or banking purposes, can generally be supported by any of the three residency tests described above.
A DTA-purpose certificate, used to claim relief under a specific double tax treaty with a foreign tax authority, is treated differently: the FTA generally requires the 183-day physical presence threshold to be met for this certificate type, even where an individual has already established domestic UAE tax residency through the 90-day or centre-of-interests route.
It is also worth noting that holding a Golden Visa does not, on its own, establish tax residency, and a TRC confirms residency status without exempting a company from Corporate Tax obligations.
Documents Required for a Tax Residency Certificate
Requirements for Individuals
Requirements for Companies
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How to Apply for a Tax Residency Certificate
Applications are submitted through the FTA’s EmaraTax portal, and being prepared before starting the online application meaningfully reduces the time the process takes.
The first step is confirming eligibility against the relevant residency test, since this determines which supporting documents will actually be accepted. Once documentation is gathered, the application is submitted online with all required details completed accurately, since incomplete or inconsistent applications are a common cause of rejection.
The FTA then reviews the application and supporting documents, a process that typically takes between one and four weeks depending on case complexity and whether additional clarification is requested.
Once approved, the applicable fee is paid through the online payment portal, and the certificate is then issued electronically or made available for collection, depending on the applicant’s preference.
Discuss Your TRC EligibilityWork With Farahat & Co.’s Tax Residency Certificate Team
As a registered FTA tax agent, we assess which of the three UAE tax residency tests actually applies to your situation before any application is submitted, since applying the wrong test is one of the most common and most avoidable reasons TRC applications are rejected.
Our team prepares the full documentation set for individuals or companies, manages submission through the FTA’s EmaraTax portal, and advises on the distinction between domestic and DTA-purpose certificates so the certificate you receive actually matches what your foreign tax authority requires.
We support expatriates, business owners, and companies across free zone and mainland structures, and we track each application through to final issuance rather than treating submission as the end of our involvement.
Apply for Your Tax Residency Certificate