UAE tax residency certificate
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The UAE Tax Residency Certificate (TRC), issued by the Federal Tax Authority, confirms your tax resident status and enables you to benefit from the UAE's double taxation treaties. Individuals must spend at least 183 days in the country (or 90 days with strong UAE ties), while companies must demonstrate genuine activity for a minimum of three months in the tax period. Processing via the EmaraTax portal takes up to five business days.
Legarithm guides you through the entire TRC application — from eligibility assessment to submission.
Who can apply for a UAE TRC?
Individuals
- Residency requirements (183+ days or 90+ days with specific ties)
- Non-Resident Indians (NRIs) and expatriates’ eligibility
- Primary residence and center of interests test
Companies
- Corporate eligibility criteria
- UAE substance and management requirements should be followed
- Exclusions: offshore/IBC entities
- Timeline: when new entities can apply (3-12 months rule)
Types of certificates
Legarithm is ready to assist you and consult on the most applicable type of certificate for your company.
Prices for TRC in the UAE
Fees are set under Cabinet Decision No. 65 of 2020.
Submission fee:
AED 50 (non‑refundable)
Processing fee for an electronic TRC:
- AED 500 if the applicant is registered with the FTA for Corporate Tax (has a CT TRN)
- AED 1,000 for an individual without a Corporate Tax TRN
- AED 1,750 for a legal person (company) without a Corporate Tax TRN
Optional hard copy: AED 250 per certificate
You must settle the applicable fees before submission is completed. If you do not pay the processing fee within 30 business days, the application can be canceled and you will have to reapply and pay the submission fee again.
Timelines, validity and the period you can cover
It takes around 10 minutes to submit a clean application. The FTA’s stated processing time is five business days from receipt of a complete application (another five business days to print and courier a hard copy if requested). International form stamping is also targeted at five business days once the completed form and fees are in. Certificates cover the selected 12‑month period. You can apply during the tax period:
- Individuals: as soon as you meet the residency criteria.
- Companies: after three months of the fiscal year.
You cannot obtain a TRC for a future period that has not yet begun.
90 days period explained
The “90 days” phrase is not a blanket rule. It works only with extra conditions. Say you spent 100 days in the UAE in a rolling 12‑month window. If you hold a UAE residence visa and have a permanent place of residence in Dubai plus a job here, you can be a UAE tax resident under domestic law despite being under 183 days. If you are a visitor with no visa and no lease, 100 days does not make you resident.
Under a DTA, you may still qualify even if your domestic day‑count is tight, but then the treaty’s own test and tie‑breakers apply. Foreign tax offices will drill into permanent home, center of vital interests and habitual abode. Keep your story—and your paperwork—consistent.
Frequently Asked Questions
Still have questions?
What is a TRC in the UAE?
It’s a tax residency certificate issued by the FTA to confirm residency under UAE law, including for DTA claims.
How to get a TRC in Dubai?
Apply online through the EmaraTax portal (eservices.tax.gov.ae). Log in, select “Tax Residency Certificate,” choose DTA or other purposes, fill in your details, upload required documents (passport, Emirates ID, proof of residency for individuals; trade license and TRN for companies), pay the fees (AED 50 submission + AED 500-1,750 processing depending on your TRN status), and download your certificate. It’s typically issued within 5 business days for complete applications.
Do individuals pay income tax in the UAE?
No federal personal income tax; the TRC is often used to claim foreign treaty relief, not to pay UAE tax.
Can I get a TRC for a future period?
No. Certificates are only available for the current tax period, previous periods, or a past 12-month window.
NRI: Do I still file in India?
Your Indian filing depends on Indian residency rules. A UAE TRC helps with DTA relief but does not override Indian domestic residence tests.
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Required documents in 2025 (individuals)
For DTA‑purpose TRC applications, the FTA’s October 2024 guide simplified the list. Typically you will provide:
Proof of residency in the UAE
Emirates ID and residence visa, or passport plus entry/exit report.
Proof of income or source of income
(e.g., salary certificate, employment contract, business license if self‑employed).
Address evidence
(tenancy/Ejari or title deed) may be requested.
