Tax Residency Certificate UAE Cost
29/09/2026
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A Tax Residency Certificate (TRC) in the UAE is an official certificate issued by the Federal Tax Authority (FTA) that can help eligible individuals and companies establish their UAE tax residency, particularly when seeking benefits under a Double Taxation Agreement (DTA) between the UAE and another country.
If you are searching for how to get Tax Residency Certificate in UAE, the application is submitted electronically through the FTA's EmaraTax platform. The required documents and eligibility conditions depend on whether you are applying as a natural person or a legal person and whether the certificate is required for treaty or other purposes.
A UAE Tax Residency Certificate is a document issued by the FTA upon request. It can be used to support a person's or company's claim of UAE tax residency and, where applicable, to seek benefits under a DTA.
The FTA allows both natural persons and legal persons to apply for a Tax Residency Certificate. A TRC is different from a trade licence, Emirates ID, or tax registration certificate because it specifically relates to tax residency for the requested period and purpose.
The eligibility requirements depend on the applicant.
Individuals living or working in the UAE may apply for a TRC if they satisfy the applicable UAE tax-residency requirements for the requested period.
For treaty purposes, the FTA states that a natural person must have been a UAE resident for at least 183 days during the relevant financial year. Different criteria can apply for certificates requested for domestic purposes.
Companies and other legal persons can also apply for a UAE Tax Residency Certificate.
For a legal person applying for a certificate for tax-agreement purposes, the FTA states that the applicant must have been established in the UAE for at least one year. The FTA's Tax Resident and TRC guide also states that newly incorporated companies that have not yet filed a Corporate Tax Return must be established for 12 months before being eligible to apply for a TRC.
This is particularly relevant for businesses that want to use a UAE TRC when dealing with international tax matters.
The application process is completed online through EmaraTax.
Visit the FTA's EmaraTax platform and log in using your existing credentials. If you do not have an account, you will need to create one.
The FTA confirms that the Tax Residency functionality is available through the “Other Services” section of EmaraTax.
After logging into your EmaraTax account:
Other Services → Tax Residency Certificate
You can then start the TRC application.
You will need to identify whether the application is for:
For a company application, the relevant Corporate Tax TRN can be selected where applicable. The FTA guide notes that providing a TRN can reduce application fees and allow some information to be populated automatically.
The application generally requires you to identify whether the TRC is required for:
If the certificate is being requested for DTA purposes, the relevant foreign country may need to be selected in the application.
Complete the requested information carefully. This can include details relating to:
The exact requirements can vary depending on the applicant and purpose of the TRC.
Supporting documents are an important part of the application.
Depending on the applicant and circumstances, documents may include evidence relating to UAE residency, income, banking, business activities, and other information requested by the FTA.
For example, the FTA's TRC documentation includes requirements such as bank statements and other supporting evidence depending on the type and purpose of the application.
After completing the application, the applicable FTA fees need to be paid.
The FTA currently lists the following TRC fees:
|
Applicant |
Certificate Fee |
Submission Fee |
|
Registered natural person |
AED 500 |
AED 50 |
|
Non-registered natural person |
AED 1,000 |
AED 50 |
|
Registered legal person |
AED 500 |
AED 50 |
|
Non-registered legal person |
AED 1,750 |
AED 50 |
A printed certificate can incur an additional AED 250 fee.
Once the application and payment have been submitted, the FTA reviews the application.
The FTA FAQ currently states that it will take within five working days to review the application. Processing can depend on whether the application is complete and whether additional information is required.
Once issued, the electronic certificate can be downloaded through the relevant FTA system.
The required documents depend on whether the applicant is an individual or company.
Depending on the circumstances, supporting documents may include:
The FTA's TRC manual identifies documents such as UAE residence evidence, immigration reports, local bank statements and country-specific documents for relevant applications.
A company may need to provide documents supporting its UAE establishment and tax-residency position, depending on the application.
These may include:
Companies should make sure that the information in the application is consistent with their official records.
A TRC can be important for businesses and individuals with international financial or tax connections.
Common reasons include:
The UAE has entered into Double Taxation Agreements with numerous countries. A TRC can be used as supporting evidence when seeking applicable treaty benefits.
However, having a UAE TRC does not automatically guarantee that a particular treaty benefit will apply. The relevant DTA and the rules of the other country must also be considered.
Businesses operating across multiple countries may need to establish their tax residency when reviewing cross-border transactions and tax obligations.
A foreign tax authority, bank, business partner or other institution may request evidence of tax residency depending on the circumstances.
No.
A trade licence demonstrates that a business is licensed to conduct permitted activities in the UAE. A Tax Residency Certificate is issued by the FTA and serves a different purpose related to tax residency.
Therefore, having a UAE trade licence does not mean that the business automatically has a TRC for every purpose.
A UAE free-zone company may be able to apply for a TRC if it satisfies the applicable requirements.
However, companies should distinguish between being established or resident under UAE rules and being entitled to a particular benefit under a foreign country's DTA.
The relevant facts, financial period, supporting documents and treaty requirements should be reviewed before submitting the application.
Not necessarily.
For a legal person seeking a TRC for tax-agreement purposes, the FTA states that the applicant must have been established in the UAE for at least one year. The FTA guide also specifically addresses newly incorporated companies that have not yet filed a Corporate Tax Return.
Therefore, newly established businesses should check their eligibility before submitting an application.
A TRC application can face delays or issues if the supporting information is incomplete or inconsistent.
Common mistakes include:
Reviewing the application carefully before submission can help reduce avoidable issues.
Understanding how to get Tax Residency Certificate in UAE is important, but international tax requirements can become more complicated when a company or individual has income, assets or business activities in multiple countries.
Young and Right provides tax and international tax-related advisory support for UAE businesses. Its international tax services include areas such as cross-border transaction analysis, international tax planning, tax reporting and filing assistance, transfer pricing compliance and tax compliance management.
Businesses can seek professional guidance to understand the documentation required, review their tax position and prepare for UAE tax-related requirements before submitting a TRC application.
Simplify your TRC application with professional guidance on eligibility, required documents, EmaraTax submission, fees, and FTA requirements. Get the support you need to complete your application accurately and efficiently.
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