Section 01

What a TRC Is
and What It Is Used For

A Tax Residency Certificate (TRC) is an official certificate issued by the FTA. It confirms that an individual or a company was tax resident in the UAE during a period that the applicant selects.

The certificate covers a tax period, or any other period of 12 months. It can cover the current period or a past one. It cannot cover a period that has not started, or a period longer than 12 months.

A TRC evidences your UAE tax residency. It does not create it. Whether you qualify depends on your circumstances during the period, which the next sections set out for individuals and for companies.

A TRC is commonly used to:

  • Claim reduced or nil withholding tax, or other relief, under a Double Taxation Agreement (DTA)
  • Answer a foreign tax authority that questions where you are tax resident
  • Meet due diligence requests from banks, investors and counterparties abroad
  • Support cross border payments, contracts and holding structures

Type 1

Treaty Certificate

Issued for one specific Double Taxation Agreement country. It supports a claim for treaty benefits on income arising in that country. Eligibility can also depend on the residence wording of the treaty itself, so the treaty needs to be read alongside the UAE rules.

Type 2

Domestic Purposes Certificate

Confirms tax residency under UAE law, for uses other than a DTA claim. Banks, regulators and foreign authorities ask for it as proof of tax residence. Individuals qualify through one of three routes, set out in the next section.

Section 02

TRC for
Individuals

Any individual can apply, but a certificate is issued only where the FTA's residency conditions are met for the period you choose. The conditions differ between a treaty certificate and a domestic purposes certificate.

Treaty Certificate

Day Count 183 days or more of physical presence in the UAE within a period of 12 months

Every day, or part of a day, spent in the UAE counts, and the days do not need to be consecutive. Days spent here because of exceptional circumstances outside your control may be disregarded by the authorities.

Some treaties set their own residence conditions. Where a treaty refers to UAE tax residency rules, the UAE requirements must be met as well.

The official entry and exit report is the main evidence of your days. Compare it with your own travel records before you apply, because the days you claim need to match it.

Documents

Treaty Certificate for Individuals

  • Passport (always required for a treaty certificate)
  • Emirates ID
  • Official entry and exit report
  • Proof of UAE income or salary, where applicable
  • Any further evidence the specific treaty requires

Supporting Evidence

Often Used, Not Always Requested

A tenancy contract or Ejari record, a salary certificate and UAE bank statements are widely used to back up an application. The FTA decides what it needs to see in each case, so keep them to hand.

Domestic Purposes Certificate

Three Routes to Qualify

For a domestic certificate you need to meet one of the three conditions below for the period you select.

Route 1

183 Days or More

You were physically present in the UAE for 183 days or more within a period of 12 months.

  • Emirates ID, or passport with an official entry and exit report
Route 2

90 to 182 Days

You were present for 90 to 182 days and hold a valid UAE residence permit (or are a UAE or GCC national). You also have UAE employment or a UAE business, or a permanent place of residence in the UAE.

  • Emirates ID and passport
  • Official entry and exit report
  • Proof of UAE employment or business, or of a permanent residence, such as a tenancy contract or title deed
Route 3

Primary Residence and Centre of Interests

Your usual or primary home is in the UAE and your financial and personal interests are centred here. This route does not depend on a minimum number of days. It rests on the evidence of where your home, family and economic ties are.

  • Emirates ID and passport
  • Official entry and exit report
  • Proof of financial and personal interests in the UAE
  • Proof of usual or primary residence in the UAE
  • Proof of source of income, if applicable
A residence visa or Emirates ID on its own does not qualify you. What matters is where you were physically present and where your home and ties are. If you spent fewer than 90 days in the UAE, Route 3 is the only domestic route left, and it rests on evidence rather than a day count.

Not sure which route fits your days and your ties?

Speak to Aurum →

Section 03

TRC for
Companies

A UAE company applies as a legal person. Two timing rules decide when it can file, and the FTA also looks for evidence that the company is run from the UAE.

Age of the Company Established or incorporated for at least 12 months before applying
Timing Within the Period From three months into the chosen period, or at any time after it ends

A company incorporated in March 2026, for example, cannot apply before March 2027, whatever period it selects. Founders who need a certificate for a particular treaty claim should plan for this from the day of incorporation.

The FTA asks for proof of effective management and control in the UAE where applicable. A licence and a lease do not show who runs the company, so keep records that do, such as board or shareholder resolutions and the UAE residence of the authorised signatories.

Corporate Tax registration and the TRC are two separate things. Being registered for Corporate Tax does not mean a TRC has been issued. Holding a Corporate Tax registration number (TRN) does lower the FTA's review fee, and the other country in a treaty claim may expect the applicant to be registered.

Documents

Companies (Legal Persons)

  • Valid trade licence and lease agreement
  • Certificate of incorporation
  • Memorandum of Association (certified, for a treaty certificate)
  • Corporate Tax registration number, if available
  • Authorised signatory's Emirates ID and passport, with proof of authorisation
  • Proof of effective management and control in the UAE, where applicable

Further Records

The FTA or a Foreign Authority May Ask For

  • Financial statements or audited accounts for the period
  • Evidence of UAE business activity and where it is managed
  • Any form the foreign tax authority requires
Related services
UAE Company Setup Corporate Tax registration and filing

Section 04

FTA Fees
and Timeline

The fees below are the FTA's own charges. The review fee depends on who is applying and whether that applicant holds a Corporate Tax registration number.

Government Fees

Applicant FTA Review Fee
Registered for Corporate Tax (holds a TRN) AED 500
Individual without a TRN AED 1,000
Company without a TRN AED 1,750
Charged in Addition
Submission fee, on every application AED 50
Printed certificate, per copy AED 250

An individual without a TRN therefore pays AED 1,050 in FTA fees for a digital certificate, and a company without a TRN pays AED 1,800, before any printed copies.

Digital Certificate Quoted by the FTA at ten business days from the date a complete application is received
Printed Copy Quoted at five business days once the printed copy fee has been paid
Stamping of a Foreign Form Quoted at ten business days from receipt of the completed form and payment
All fees must be paid in full before an application can be submitted, and they are not refundable if the application is rejected. Fees and service times are set by the FTA and can change. These figures were checked against the FTA service page in September 2026, so confirm them there before you pay.

Section 05

How to Apply
Through EmaraTax

Every application is made online through the FTA's EmaraTax platform. The FTA estimates about ten minutes to complete the submission once your documents are ready.

01

Log In

Sign in to EmaraTax with UAE Pass. Create an account if you do not have one, or link an existing account.

02

Open the Service

Choose "Other services", then "Tax Residency Certificate".

03

Select Your Registration Number

Select your Corporate Tax TRN if you have one. If not, choose "No Tax Registration Number". A TRN lowers the fee and fills in your details automatically.

04

Choose the Certificate Type

Choose a treaty certificate or a certificate for other purposes. For a treaty certificate, you select the country first.

05

Upload and Request Extras

Complete the remaining fields and upload your documents. This step is also where you request printed copies or FTA stamping of a foreign form.

06

Pay, Submit and Download

Pay the fees in full and submit. Once approved, download the certificate from EmaraTax. It is also sent to your registered email address.

Foreign forms: the FTA can stamp a form supplied by another country's tax authority, and the cost is included in the TRC review fee. You complete and sign the form yourself, and a company also stamps it. The period and the country on the form must match the TRC application, or the FTA will reject the stamping request. You can check a certificate on the FTA's verification page, or by scanning the barcode on it.

Section 06

What a TRC
Does Not Do

A TRC is strong evidence, but it has limits. Four points come up repeatedly with applicants.

  • It is not a visa. A residence visa gives you the right to live in the UAE. A TRC is tax evidence. Our UAE residency guide covers the visa categories.
  • It does not end tax residency elsewhere. Your home country applies its own tests. A TRC evidences your UAE status. It does not release you from tax abroad.
  • It does not guarantee treaty relief. The foreign tax authority decides whether to grant a claim, and it may ask for other documents.
  • It is not Corporate Tax registration. The two are separate FTA services with different purposes.

Before You Rely on a TRC

Your Home Country Still Applies Its Own Rules

  • India. Indian authorities apply their own residence tests. They commonly ask for a TRC alongside Form 10F when treaty relief is claimed. The FTA can stamp a foreign authority's form as part of the TRC application. Check the current requirement with your Indian adviser.
  • United Kingdom. The UK applies its Statutory Residence Test, which is separate from the UAE conditions in this guide.
  • Pakistan. Pakistan applies its own residence tests and documentation requirements.
  • European countries. Each applies its own tests. Many treaties include tie breaker rules for people who could be resident in both countries.
This is general information. Speak to a tax adviser in your home country about your own position.
Related
Global Business Structuring Guide: tax and substance Residency and Visa service

Section 07

Common Reasons
for Delay or Rejection

Most delays trace back to timing, evidence that does not match, or the wrong certificate type. Work through these points before you submit, because the FTA's fees are not refundable.

These checks follow the FTA's published conditions and document list. If anything is unclear, read the FTA service page before you file.

Check Before You Submit

  • The days you claim match the official entry and exit report
  • The period and country on any foreign form match the TRC application
  • Any foreign form is complete, signed (and stamped, for a company) and received by the FTA
  • A company is at least 12 months old, and three months of the period have passed
  • The licence, lease and signatory documents are current
  • The certificate type fits its purpose, treaty or domestic
  • Corporate Tax registration is in place if the treaty country expects it

Common Questions

Frequently Asked
Questions

No. The 183 day route is the most direct, and it is the one generally expected for a treaty certificate. For a domestic certificate, 90 to 182 days can qualify if you hold a UAE residence permit and have UAE employment, a UAE business or a permanent home here. A third route looks at where your primary home and your financial and personal ties are.
No. A company must have been established for at least 12 months before it can apply. After that, it can apply once three months of the chosen period have passed, or at any point once the period has ended.
A treaty certificate is issued for one specific Double Taxation Agreement country, and you select that country at the start of the application. If you need certificates for two countries, that means two applications.
No. A TRC covers a tax period, or any other period of 12 months that you select, but only the current period or a past one. It cannot cover a period that has not started, or a period longer than 12 months.
A visa on its own does not create tax residency. Under 90 days, the two day count routes are closed to you for a domestic certificate, and the only route left is the primary residence and centre of interests test, which rests on the evidence. For a treaty certificate, the FTA generally expects 183 days.
Not by itself. Your home country applies its own residence rules, and a TRC is evidence of your UAE status, not a release from tax elsewhere. Where a treaty applies, it may support a claim for relief on specific income. Speak to a tax adviser in your home country about your exact position.
The FTA quotes ten business days from the date it receives a complete application. Printed copies are quoted separately at five business days once the printed copy fee has been paid.
No. Corporate Tax registration and the TRC are separate FTA services. Holding a Corporate Tax registration number lowers the FTA review fee for a TRC, and the other country in a treaty claim may expect the applicant to be registered.
The FTA provides a verification page for certificates. Each certificate also carries a barcode that opens the same page when scanned.
Sources and review. This guide draws on the FTA's service page for Tax Residency Certificates (last updated by the FTA on 11 August 2026) and its guide on tax residents and the TRC. The legal basis is Cabinet Decision No. 85 of 2022 and Ministerial Decision No. 27 of 2023 on tax residency, and Ministerial Decision No. 247 of 2023 on certificates for treaty purposes. Last reviewed September 2026. It is general information and not tax or legal advice.

Talk Through Your TRC
Before You Apply

FTA fees are not refundable, and a certificate covers a fixed period. Speak to an Aurum consultant about your days in the UAE, your company's position and the country you need the certificate for.

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