Tax Residency Certificate UAE Cost
29/09/2026
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Yes, a company can apply for a UAE Tax Residency Certificate (TRC) if it meets the applicable UAE tax-residency requirements.
A UAE Tax Residency Certificate is issued by the Federal Tax Authority (FTA) and can be used as evidence of UAE tax residency for applicable purposes, including seeking benefits under a relevant Double Taxation Agreement (DTA). The FTA provides a specific application route for legal persons, meaning companies and other qualifying entities.
For businesses with international operations, a UAE Tax Residency Certificate can be an important document when dealing with overseas tax authorities, international transactions and treaty-related matters.
A UAE Tax Residency Certificate, sometimes called a Tax Domicile Certificate, is an official certificate issued by the FTA confirming that an eligible company is a UAE tax resident for the relevant period and purpose.
The certificate can be requested for:
The FTA states that Tax Residency Certificates are available to both legal persons and natural persons.
Yes. Companies can apply for a UAE Tax Residency Certificate.
The FTA's TRC application system specifically provides a Legal Person option. The application requires the company to provide information and supporting documents relevant to its tax-residency status.
However, simply having a UAE trade licence does not mean that every company will automatically qualify for every type of TRC. The eligibility requirements depend on the purpose of the certificate and the company's circumstances.
For a legal person applying for a Tax Residency Certificate for tax-treaty purposes, the FTA states that the legal person must have been established in the UAE for at least one year.
This requirement is particularly important for companies applying for a TRC to claim benefits under a Double Taxation Agreement.
The specific eligibility of an entity depends on its legal structure and circumstances. A company operating in the UAE may potentially apply where it satisfies the relevant tax-residency requirements.
This can include businesses incorporated under:
The UAE Corporate Tax framework recognises UAE-incorporated juridical persons as UAE resident juridical persons. It also recognises certain foreign-incorporated juridical persons that are effectively managed and controlled in the UAE, depending on the facts and circumstances.
The TRC application should therefore be assessed based on the company's actual circumstances rather than its trade licence alone.
The documents required can depend on the company, the period requested and whether the certificate is being requested for DTA purposes.
The FTA's legal-person TRC application guidance identifies documents such as:
The FTA's more recent TRC application guidance for legal persons also identifies supporting documents such as the office lease or tenancy contract, Memorandum of Association, audited financial report and local bank statement, depending on the application.
The FTA needs sufficient information to assess the company's tax-residency position.
For example, company documentation can help demonstrate:
Companies should therefore make sure that the information submitted across different documents is consistent.
The application is made electronically through the FTA's EmaraTax platform.
The general process is:
An existing EmaraTax user can log in with their credentials. New users need to create an account.
According to the FTA, the Tax Residency functionality can be accessed through the Other Services section of EmaraTax.
Select the option indicating that the certificate is for a Legal Person.
The application asks for the country for which the certificate is being requested.
The company needs to provide the relevant financial-year information for the requested certificate.
Upload the documents required for the company's circumstances and the selected certificate purpose.
The applicable FTA fees must be paid before the application is completed.
Review the information carefully and submit the application through EmaraTax.
The FTA reviews the application and, where approved, the certificate can be downloaded electronically.
The FTA currently states that it will take within five working days to review a Tax Residency Certificate application.
The FTA currently lists different fees depending on whether the legal person is registered or non-registered.
|
Company Status |
Submission Fee |
Certificate Fee |
Electronic TRC Total |
|
Registered legal person |
AED 50 |
AED 500 |
AED 550 |
|
Non-registered legal person |
AED 50 |
AED 1,750 |
AED 1,800 |
If a printed certificate is requested, the FTA lists an additional AED 250 fee.
These are FTA fees. If a company hires an accounting or tax consultancy firm to assist with eligibility assessment, document preparation or application support, professional fees would be separate.
A company may need a TRC when it has international business activities or needs to demonstrate its UAE tax-residency status to an overseas authority.
Common reasons include:
One of the key purposes of a TRC is to support eligible applications for benefits under applicable Double Taxation Agreements.
The FTA describes a TRC as a certificate issued to enable applicants to benefit from applicable DTAA provisions on income signed by the UAE.
Companies dealing with overseas customers, suppliers, subsidiaries or related entities may need evidence of their UAE tax-residency position.
A foreign tax authority may request documentation confirming where a company is tax resident.
Companies involved in international transactions may need to assess their tax position across multiple jurisdictions.
A TRC can form part of the documentation used to support a company's international tax and compliance processes.
A trade licence and a Tax Residency Certificate are different documents.
A trade licence demonstrates that a business is licensed to conduct specified activities in the UAE.
A Tax Residency Certificate is issued by the FTA for tax-residency purposes.
Therefore, a company should not assume that its trade licence automatically serves as a substitute for a TRC.
Not necessarily.
A company needs to meet the relevant requirements for the type and purpose of certificate being requested.
For example, when a legal person applies for a TRC for tax-agreement purposes, the FTA states that it must have been established in the UAE for at least one year.
The company should also provide appropriate supporting documentation and ensure that the information submitted is accurate and consistent.
A UAE free-zone company may be able to apply for a TRC if it meets the applicable requirements.
The UAE Corporate Tax framework recognises juridical persons incorporated under applicable free-zone regulations as UAE resident juridical persons.
However, companies should distinguish between:
These are related but not necessarily identical questions. The specific DTA and the company's facts should be considered when treaty benefits are involved.
A newly established company may face limitations depending on the purpose of the certificate.
For a legal person seeking a TRC for tax-agreement purposes, the FTA specifically states that the legal person must have been established in the UAE for at least one year.
Therefore, a newly incorporated company should first determine the purpose of the certificate and whether it meets the applicable eligibility requirements before submitting an application.
International tax matters can become complicated when a UAE company has overseas shareholders, customers, suppliers, investments or related entities.
Young and Right provides tax consultancy and international taxation services for businesses operating in the UAE.
Its international tax service offering includes:
Young and Right can help businesses understand the documentation and tax considerations relevant to their international activities and Tax Residency Certificate requirements.
Before applying for a UAE TRC, businesses should avoid:
A company should first establish whether it meets the requirements for the relevant certificate purpose.
Company information should be consistent across the trade licence, financial statements, bank records, corporate documents and application.
For a legal person applying for a TRC for tax-agreement purposes, the FTA states that the company must have been established in the UAE for at least one year.
Companies should check the current FTA requirements before submitting an application.
Obtaining a TRC does not mean that every foreign tax treaty benefit automatically applies. The specific treaty and applicable conditions should be reviewed.
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