Tax Residency Certificate
Tax Residency Certificate
Tax Residency svg logo

TRC FAQs

TRC FAQs

Individuals must submit the following documents along with the tax residency application form:
  • Passport
  • Valid UAE residence permit
  • Emirates ID
  • A certified copy of the residential lease agreement
  • Salary certificate or document showing the source of income
  • A bank statement from a local bank showing at least six months of transactions within the financial year related to the request.
  • Entry and exit report from the Federal Authority of Identity and Citizenship or a local competent Government entity.
If you have the tax form from any other country to which you have to submit the TRC, you must also submit that original form to FTA. You must fill in your side of the details, sign, and send the form to FTA for attestation via courier with return service. The FTA will return the form with its signature and stamp.
If the legal person is not a government entity, it must submit the following documents to get a Tax Residency Certificate:
  • Trade license
  • Proof of authorisation of entity (Establishment Contract or Power of Attorney)
  • Copy of the audited financial accounts certified by a certified audit firm
  • A bank statement issued by a local bank covering six months within the financial year related to the request
  • Certified copy of the Memorandum of Association (if applicable)
If you have the tax form from any other country to which you have to submit the TRC, you must also submit that original form to FTA. You must fill in your side of the details, sign, and send the form to FTA for attestation via courier with return service. The FTA will return the form with its signature and stamp. In the case of a government entity, the legal person must submit the following documents:
  • A copy of the Decree or the Certificate of Incorporation
  • Request letter issued by the person (the government entity)
Cabinet Decision No. 85 of 2022 lays down the residence criteria for individuals as follows:
  • They have their usual or primary place of residence and their centre of financial and personal interests in UAE, or
  • They were physically present in UAE for a period of 183 days or more during a consecutive 12-month period, or
  • They were physically present in UAE for a period of 90 days or more in a consecutive 12-month period, and the individual is a UAE national, holds a valid residence permit in the UAE or holds the nationality of any GCC Member State, where:
      • They have a permanent place of residence in the UAE; or
      They carry on employment or a business in the UAE
The legal person must be in existence for a minimum period of one year in the UAE.

Cabinet Decision No. 85 of 2022 lays down the residence criteria for legal persons as follows:
  • It has been incorporated, formed, or recognised in UAE, or
  • It is considered a Tax Resident of the UAE under the applicable legislation in UAE
A UAE branch of a foreign legal person registered in UAE is not considered a tax resident of the UAE.

No, offshore companies are not listed in Double Taxation Avoidance Agreements. So, they cannot apply to FTA for a Tax Residency Certificate.

If an international tax treaty mentions different conditions for determining Tax Residency, the conditions in the agreement/treaty apply.
The individuals and entities holding the Tax Residency Certificate do not pay taxes on the foreign sourced income. It is in line with the requirements of the Double Taxation Avoidance Agreement signed by the UAE with more than 76 countries.
A TRC is valid for 12 months from the date of issue.

The Federal Tax Authority (FTA) in the UAE is the issuing authority for Tax Residency Certificate (TRC).