Tax residency certificate in the UAE in 2 to 3 weeks
The Federal Tax Authority's certificate proves that you or your company are tax resident in the UAE: we prepare the application, file it and answer the authority.
90 days or more. You are resident with a UAE residence visa and a permanent home, a job or a business here.
What a UAE tax residency certificate is
12 monthsWhat the certificate confirms
A tax residency certificate (TRC) is the document in which the Federal Tax Authority confirms that a person or a company is tax resident in the UAE. It covers a stated period of 12 months. Banks and foreign tax offices also call it a tax domicile certificate.
4 testsThree for a person, one for a company
Cabinet Decision No. 85 of 2022 and Ministerial Decision No. 27 of 2023, in force since 1 March 2023, set 4 tests of tax residence. Three are for a person and one is for a company. For a person they are the 183-day test, the 90-day test and the centre of life.
2 kindsTreaty or domestic
The authority issues 2 kinds. A treaty certificate names one country and supports a claim under the double tax treaty with it, in full a double taxation avoidance agreement (DTAA). A domestic certificate proves UAE tax residence for other uses, such as a bank's file for its reporting under the Common Reporting Standard (CRS).
The authority charges AED 50 to file and AED 500 to 1,750 for the certificate, and completes a full application in 10 business days.
How to become a tax resident of the UAE: the four tests
183 days
- Time in the UAE
- 183 days or more within 12 months in a row
- What else it takes
- Nothing else
- What proves it
- Entry and exit report
90 days
- Time in the UAE
- 90 days or more within 12 months in a row
- What else it takes
- UAE or GCC citizenship or a UAE residence visa, with a permanent home, a job or a business in the UAE
- What proves it
- The report, with a tenancy contract, a work contract or a license
Centre of life
- Time in the UAE
- No day count
- What else it takes
- Your usual home and your financial and personal interests are in the UAE
- What proves it
- Proof of home, family and income
Company
- Time in the UAE
- Established for 12 months
- What else it takes
- Incorporated in the UAE, or managed and controlled here
- What proves it
- License, lease and audited accounts
What clients write about Legarithm
4.8 on Google from 26 reviews.
We had long been looking for someone to register a company in the UAE and help with the account. With Legarithm it went as it should: a clear process, help with the documents, no red tape.
Everything is well coordinated and clear. Half an hour of the first meeting was more useful than two weeks of trying to work it out myself.
What a tax residency certificate costs in the UAE
The dirham lines are the Federal Tax Authority's fees. The first call with us is free.
Our fee for the application
Fixed in your quoteYou get the figure in writing by the end of the next working day.
Get a quote- Authority's fee to file the application
- AED 50
- Certificate for an applicant with a corporate tax number
- AED 500
- Certificate for a person without one
- AED 1,000
- Certificate for a company without one
- AED 1,750
- Printed copy of the certificate
- AED 250
What a UAE tax residency certificate is used for
Treaty relief on income from abroad
With a treaty certificate a person or a company claims the lower or zero withholding tax of a double tax treaty on dividends, interest, royalties, a pension or fees from that country. The countries and rates are in UAE double tax treaties, the list of countries.
Your former country's tax office
People who moved to the UAE show the certificate to the tax office they left, as the official statement of where they are tax resident now.
Banks and financial reporting
Banks ask where an account holder is tax resident and report on that basis. The certificate documents the answer.
How days and a home are counted for UAE tax residence
How the days are counted
Any day on which you are in the UAE counts, and so does part of a day. The days need not follow one another: the authority adds them up within 12 months in a row, and the entry and exit report of the immigration authority is the evidence.
A rented home counts for the 90-day test
A permanent home for the 90-day test is a furnished house, flat or room that stays available to you all year. It can be rented: the rules do not ask you to own it. A registered tenancy contract in your name shows it.
A job or a business
A job counts when you work under a contract with a UAE employer. A business counts when you run it in the UAE, and your trade license shows that.
We count the days against the calendar
We read your entry and exit report against the calendar and choose the 12 months in which a test is met. When the count is short, we tell you how many days are missing and from which date the application will stand.
How a UAE tax residency certificate is issued: the steps
- 1 to 2 days1
We confirm your test
We check which test you meet and whether you need a treaty certificate for a named country or a domestic one.
- 2 to 5 days2
We collect the documents
You upload yours in your account. We obtain the entry and exit report that proves your days in the UAE.
- 1 to 2 days3
We file on EmaraTax
We submit the application on the Federal Tax Authority's portal, with the 12-month period and the treaty country, and the AED 50 filing fee is paid.
- 10 business days4
The authority reviews
The Federal Tax Authority completes a full application in 10 business days. We answer its questions.
- 1 to 3 days later5
The certificate is issued
On approval the certificate fee is paid and the authority issues the certificate in electronic form. A printed copy costs AED 250 and takes 5 more days.
- each year6
We keep the calendar
You see in your account when the 12 months end and when the next application is due.
Documents for a tax residency certificate, for an individual and for a company
Documents
For an individual
- Passport, Emirates ID and residence visa
- Entry and exit report: we obtain it for you
- Tenancy contract registered in your name, or a title deed
- UAE bank statements for 6 months
- Proof of income: a salary certificate, dividends or a trade license
- The treaty country and the 12 months the certificate covers
For a company
- Trade license and certificate of incorporation
- Memorandum and articles of association, certified
- Lease of the office
- Audited financial statements
- Company bank statements for 6 months
- Passport and Emirates ID of the signatory, with the authorisation
- Corporate tax registration number, for a treaty certificate
You send them in your account. We check each document the day it arrives and tell you what is missing.
See the platformHow long the certificate lasts and how it is renewed
12 monthsOne certificate, one period
A certificate covers one period of 12 months. For the next period, or for another treaty country, we file a new application with fresh documents: a new entry and exit report, current bank statements and the valid tenancy contract. We remind you before the 12 months end and keep the documents of the last application in your account, so the next one starts from a complete file.
AED 500A company applies each year
A company established for 12 months applies each year, with its license, its lease and the audited accounts of that year. We prepare the accounts as part of accounting in the UAE, and the company's corporate tax number brings the authority's fee down to AED 500: see corporate tax registration.
90-day testAsks for a residence visa first
Residence comes first, because the 90-day test asks for a UAE residence visa. Founders obtain one through their company, as an investor visa in Dubai and the UAE, or hold a golden visa in the UAE. The same test asks for a permanent home in the UAE, or a job or a business here.
Questions about the UAE tax residency certificate
How do I become a tax resident of the UAE?
Spend 183 days in the UAE within 12 months, or 90 days with a UAE residence visa and a home, a job or a business here. The third way is to make the UAE the centre of your home, family and income. A company is tax resident when it is incorporated or managed in the UAE. What a resident still pays is in personal income tax in the UAE.
How do I get proof of residency in the UAE?
For tax, the proof is the tax residency certificate of the Federal Tax Authority. We file the application with your entry and exit report, tenancy contract and bank statements, and the certificate arrives in 2 to 3 weeks.
Can a company get a tax residency certificate?
Yes, once it has been established for 12 months. It applies with its license, lease, memorandum and audited accounts, and with its corporate tax number for a treaty certificate. A free zone company in the UAE applies in the same way as a mainland one.
How long does it take to get the certificate?
2 to 3 weeks in all: a few days for the documents and the filing, then 10 business days at the Federal Tax Authority for a complete application.
How long is a UAE tax residency certificate valid?
12 months, for one period. A later period or a second treaty country takes its own application, which we file.
Do I need a corporate tax registration to apply?
A person applies without one and pays AED 1,000 for the certificate. An applicant who holds a corporate tax number pays AED 500.
Can you obtain my entry and exit report?
Yes. We request it from the federal identity authority or from Dubai immigration with your passport and Emirates ID, and attach it to the application.
Get a quote for your UAE company
Book a 30-minute call about your company
Your consultant Vladyslav Babaiev Opens in a new tab Business Setup Specialist
- We email you the Google Meet link.
- 30 minutes, free, no obligation to order.
- After the call we email you the checklist of documents for your country.
We reply by the end of the next working day with the cost and the dates for your case. The first call is free and confidential.
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Updated 13 October 2026. Reviewed by Vladyslav Drapii, Founder.
