How to Apply for a Tax Residency Certificate in UAE, Dubai

To obtain a Tax Residency Certificate in UAE, you can apply online through the official EmaraTax platform that is managed by the Federal Tax Authority (FTA). Authorities demand fulfillment of some key requirements such as being a resident for at least 183 days, submission of identity papers, and payment of required processing fees.

Obtaining a UAE Tax Residency Certificate (TRC) is an extremely simple process when you have an in-depth understanding of the key steps to be followed. This specific certificate supports both individuals and businesses in proving that they are tax residents of the UAE. Therefore, they can enjoy the tax advantages under international agreements without any hassle. Applying for this certificate through the official online platform is easy if you fulfill all the eligibility requirements. Let’s take a closer look at the application process, documents required, things to consider, and more to make sure that you navigate all the steps easily.

Table of Contents

What is a Tax Residency Certificate (TRC) in the UAE?

A Tax Residency Certificate, also known as a Tax Domicile Certificate in UAE, is an official document that is issued by the Federal Tax Authority (FTA). This certificate is issued to a company operating in the UAE to establish tax residency and permit it to receive the benefit from the double taxation avoidance agreements. Therefore, any business that has been operating in the mainland or free zone jurisdiction for at least a year is eligible for the Tax Residency Certificate. On the other hand, offshore entities are not eligible for this and must receive a Tax Exemption Certificate rather than a Tax Residency Certificate.

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If you are an individual and have completed at least 183 days in the UAE, you are also eligible to get a Tax Residency Certificate. This is one of the best things for individuals whose home countries do not have a double taxation agreement with the UAE.

Major Uses of Tax Residency Certificate:

Treaty (DTAA) TRC: This certificate helps in claiming benefits under a DTAA.

Domestic/Other-purpose TRC: Many times, TRC helps with banking, immigration, foreign regulators, or proof of tax residence even where a DTAA is not involved.

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

To obtain a Tax Residency Certificate in Dubai, you need to fulfill all the eligibility requirements set by the Federal Tax Authority (FTA). Here is a table showcasing who can apply and what the basic conditions are that need to be met. Let’s take a closer look:

Applicant	Eligibility Requirements
Individual	Main home and personal/financial interests should be in the UAE.
Individual	Stayed in the UAE for more than 183 days in the last 12 months.
Individual	Stayed in the UAE for more than 90 days in the last 12 months and is a UAE citizen, GCC national, or expatriate with permanent residence and work/business in the UAE.
Legal Entity (Company)	Must be registered and recognised as a legal entity under UAE laws.
Legal Entity (Company)	Must be established in the UAE or managed and controlled from the UAE.
Legal Entity (Company)	Must have been operating for at least one year.
Legal Entity (Company)	Must have audited financial statements prepared by a certified accounting firm.
Not Eligible	Offshore companies cannot apply because they do not have a physical presence in the UAE.

Documents Required for Companies to Get a TRC in UAE

Authorities request companies to submit a range of essential documents to obtain a Dubai Tax Residency Certificate. Here is a complete list of documents that you need to gather:

Passport Copies and a valid UAE resident visa.
Emirates ID of the company directors, shareholders, and managers.
A valid UAE trade license, showcasing 1 year of active business (Mainland or Freezone).
A copy of the Memorandum of Association of the company.
Certificate of Incumbency for the company.
The company organizational structure chart
A copy or a title deed of a certified commercial tenancy contract.
Certified and audited financial statements for the last 6 months. It should be stamped by the UAE bank.
Application fee payable to the UAE Federal Tax Authority.

Documents Required for Individuals to Get a TRC in UAE

Tax Residency Certificate UAE requirements for individuals are listed below:

A valid passport copy and a visa copy (issued 180 days prior to the application).
An Emirates ID copy.
Proof of income in the UAE. It could be an employment agreement, salary slip, or share certificate.
6 months of personal UAE bank statements. It should be stamped by the bank.
A report from the General Directorate of Residency and Foreign Affairs. This is required to show entries and exits from the UAE.
A copy or a title deed of the certified tenancy contract.
Application fees payable to the UAE Federal Tax Authority.

How to Apply for a Tax Residency Certificate in UAE: A Step-by-Step Procedure

Obtaining a TRC certificate in the UAE is not that challenging. One needs to follow some essential steps in a compliant way to get the certificate quickly without any complications. Here is a complete overview of the steps involved:

The first step is to make sure that all the eligibility requirements are met.
Collect all the essential documents stated by the authorities and convert them into either PDF or JPEG Format.
Visit the official EmaraTax Portal and apply for your TRC certificate.
If you are an already registered taxpayer, then you can enter your TRN and email address directly.
New taxpayers need to enter the required details.
Fill out all the details that have been asked for in the application.
Upload the documents file.
Pay the Tax residency certificate Dubai cost and proceed further.
Once everything is completed, the approval will take 4-5 days.
After approval, your Tax Residency Certificate will be issued within 5-7 working days.

How to Download a Tax Residency Certificate?

Downloading a Tax Residency Certificate in Dubai is easy. Here is how businesses and individuals can get their certificates downloaded:

The first step is to log in to the EmaraTax TRC portal.
Click on My Requests / Certificates
Open the approved TRC request
Download the PDF certificate
For those who want a physical certificate, request it and pay AED 250 per copy.

Tax Residency Certificate (TRC) Fees in the UAE

Here is a detailed overview of the Tax Residency Certificate fees that needs to be provided by individuals and companies:

Fee Type	Amount
Submission Fee	AED 50
Tax Registrants (Individuals & Companies)	AED 500
Non-Tax Registrants (Individuals)	AED 1,000
Non-Tax Registrants (Companies)	AED 1,750
Hard Copy of Certificate (Optional)	Additional AED 250

Validity and Renewal of a Tax Residency Certificate (TRC) in UAE

A TRC Certificate Dubai is valid only for 1 year. If you want to renew your TRC for another year, you have to submit a new application with updated documents. Here are some essential details regarding the renewal and validity of the certificate:

Valid for 12 months only.
Covers only the period selected in your application.
Cannot be used for future years.
A new application is required every year.
Updated documents must be submitted during renewal.
Many countries require a current TRC to claim tax treaty benefits.

Conclusion

Obtaining a Tax Residency Certificate in UAE is one of the most significant steps for individuals and businesses who are looking to enjoy tax treaty benefits and prove their UAE tax residency. However, the authorities require applicants to fulfill the eligibility requirements, submit updated documents, and follow all the steps in a compliant manner. This will help avoid unnecessary delays or complications.

HISAB Taskmaster CA Advisors is one of the leading companies that can assist both individuals and companies in obtaining a tax residency certificate in UAE in a quick and easy manner. Our experienced professionals have a complete understanding of eligibility requirements, documents, and application needs to get your TRC issued hassle-free. So, get in touch with us to navigate all the complications in a stress-free manner and make your application process smooth and efficient.

How Can You Apply for the Tax Residency Certificate in UAE, Dubai?