Tax Residency Certificate Services
Establish your UAE tax-residency evidence with a Tax Residency Certificate issued by the Federal Tax Authority — for eligible individuals and companies, including treaty and non-treaty purposes.
Official Evidence That You Are a UAE Tax Resident
The FTA defines a Tax Residency Certificate as a certificate proving that a person is a Tax Resident in the UAE. It can be obtained for Double Taxation Agreement purposes or for purposes other than applying a DTA.
DTA / Tax Treaty Purpose
A TRC can support an eligible person seeking to apply the tax-residency provisions of a Double Taxation Agreement between the UAE and another jurisdiction. Treaty entitlement is determined under the relevant agreement and supporting facts — the certificate does not by itself create a tax benefit that the treaty does not provide.
Domestic / Other Purpose
A TRC can also be requested as evidence of UAE tax residence for purposes other than applying a DTA. These applications are assessed against the UAE's domestic tax-residency rules for the relevant period.
How an Individual Can Meet UAE Tax Residency Criteria
For non-DTA purposes, FTA documentation requirements vary according to the individual's physical presence and the basis on which they claim UAE tax residency.
Days in the UAE
A natural person physically present in the UAE for 183 days or more during a consecutive 12-month period can apply on that basis, supported by passport/visa or Emirates ID and entry-exit evidence as required.
Physical-presence routeDays + UAE Connection
Where physical presence is between 90 and 182 days, additional evidence can be needed — such as UAE employment/business or a permanent place of residence in the UAE — together with the applicable identity and entry-exit evidence.
Additional nexus requiredOther Domestic Residency Tests
Being below 90 days does not automatically decide every domestic tax-residency case. The UAE Tax Residency rules can also examine an individual's usual place of residence and centre of financial and personal interests. These cases require closer evidence review.
Case-specific assessmentTRC Requirements for UAE Companies
A UAE company applying for a Tax Residency Certificate must satisfy the relevant juridical-person tax-residency requirements and provide evidence appropriate to the requested purpose.
12-Month Establishment Requirement
The FTA currently requires a juridical person applying for a Tax Residency Certificate to have been incorporated or established for at least 12 months.
New companies must waitCore Company Documents
Typical documents include the valid trade licence, incorporation certificate, Memorandum of Association, lease where applicable, UAE Corporate Tax TRN if applicable, and authorised-signatory evidence.
Management & Control Evidence
Where relevant, the FTA can require evidence demonstrating how effective management and control is exercised in the UAE. The facts and supporting records should align with the residency basis being claimed.
What You May Need for a TRC Application
Identity & Entry/Exit
Passport, Emirates ID/residence visa where applicable, and official entry-exit movement evidence depending on the applicant and residency route.
Employment / Business
Salary certificate, employment contract, trade licence, share certificate or other evidence demonstrating UAE employment, business or income where relevant.
Permanent Home
Certified tenancy agreement, long-term rental evidence, landlord confirmation, title deed and utility evidence can be relevant when permanent UAE residence is part of the residency test.
Company Evidence
Licence, incorporation certificate, MOA, lease, Corporate Tax TRN where applicable, authorised-signatory documents and management/control evidence.
Choose the TRC Period Carefully
The FTA certificate covers a Tax Period or another selected 12-month period. It cannot be issued for a future period or for a period longer than 12 months.
Maximum 12-Month Period
The requested TRC can cover a Tax Period or another 12-month period selected by the applicant, subject to the FTA's current service rules.
Company — Current Period
For a juridical person requesting a certificate for a current period, the FTA states that an application can be considered after three months into that period, provided the company otherwise meets the service conditions.
Individual — Once Criteria Are Met
A natural person can apply for the current period as soon as the relevant UAE tax-residency criteria are met and can be demonstrated with the required evidence.
Double Taxation Agreements & Foreign Tax Authorities
One of the main reasons individuals and businesses request a TRC is to evidence UAE tax residence when dealing with another jurisdiction under an applicable tax treaty.
Treaty Claims
A TRC can form part of the evidence needed when claiming treaty treatment, such as reduced withholding or another benefit provided by the relevant DTA. Eligibility always depends on the treaty's own provisions.
International Forms
The FTA can, upon request, stamp or attest forms supplied by another jurisdiction where the form is completed and submitted in accordance with the FTA's requirements for the same country and period.
TRC Is Evidence — Not Automatic Relief
The certificate proves UAE tax-residency status for the approved purpose and period. The actual foreign-country tax treatment remains subject to the relevant treaty, foreign legislation and tax authority.
From Eligibility Review to FTA Certificate
Purpose Review
Identify whether the certificate is for treaty or other/domestic purposes.
Eligibility Check
Review residence days, company age, residency basis and requested period.
Document Preparation
Organise entry-exit, employment, home, company and treaty evidence.
FTA Submission
Prepare and submit the Tax Residency Certificate application through the applicable FTA platform.
Certificate & Follow-Up
Support queries, international-form requests and receipt of the approved digital certificate.
Current Processing & Certificate Options
The FTA's current service information states that TRC applications are generally reviewed within five working days once a complete application is submitted, although actual completion can depend on clarification or additional evidence.
Digital Certificate
Once approved, the digital Tax Residency Certificate can be downloaded through the FTA's Tax Residency Certificate functionality and is also sent to the registered email address.
Printed Certificate
A printed certificate can also be requested for delivery to a UAE address, subject to the applicable FTA service charge.
FTA Review Time
The FTA currently states a review time of within 5 working days. Missing or insufficient evidence can affect the actual completion time.
Tax Residency Certificate FAQs
What is a UAE Tax Residency Certificate?
It is a certificate issued by the Federal Tax Authority proving that the applicant is a UAE Tax Resident for the approved period and purpose.
Can a UAE resident apply with only 90 days in the country?
For non-DTA domestic tax-residency purposes, being physically present for between 90 and 182 days can form part of the residency test where the applicant also satisfies the additional UAE connection requirements and provides the required evidence. Treaty applications must be assessed separately under the relevant DTA.
Does a UAE residence visa automatically make me a UAE tax resident?
No. A residence visa is useful evidence, but tax residency is determined under the applicable tax-residency tests and, for treaty purposes, the relevant international agreement.
When can a newly formed company apply for a TRC?
The FTA currently requires a juridical person applying for a Tax Residency Certificate to have been incorporated or established for at least 12 months.
Can a Free Zone company obtain a TRC?
A Free Zone company can potentially apply where it satisfies the applicable juridical-person TRC requirements. Free Zone status by itself does not automatically guarantee issuance.
Can an offshore company obtain a UAE TRC?
The answer depends on the legal entity, applicable UAE tax-residency criteria, requested purpose and treaty provisions where relevant. It should not be assumed simply from the use of an offshore registry.
Can the FTA issue a TRC for a future year?
No. The FTA states that a TRC cannot cover a future period that has not commenced and cannot cover a period exceeding 12 months.
Can BizCafe prepare the entire TRC application?
Yes. BizCafe can review eligibility, requested purpose and period, prepare the supporting-document checklist, assist with the FTA application and support follow-up until the certificate is issued, subject to FTA approval.
Check Your Eligibility Before You Apply for a TRC
Tell BizCafe whether you are applying as an individual or company, the period required and whether the certificate is for treaty or other purposes. We will identify the evidence and application route that applies.