Apply for a UAE Tax Residency Certificate via Emara Tax. TRC UAE support for individuals, companies, DTAA benefits, fees and documents.
A UAE Tax Residency Certificate confirms that the applicant is a UAE tax resident for a specific 12-month period. The FTA issues TRCs for Double Taxation Agreement purposes and for other residency confirmation purposes. A TRC cannot cover a future period that has not started, and it cannot cover a period longer than 12 months.
For treaty use, the certificate may help the applicant claim DTAA relief in another country, subject to that country’s tax authority and treaty conditions.
A TRC may be useful for:
Requirements may vary depending on the applicant’s situation and should be confirmed before applying.
Individuals may qualify under different UAE tax residency routes, including:
A company must generally be incorporated or established for at least 12 months before it can apply for a TRC. Juridical persons may apply after three months into the relevant period, but the 12-month establishment requirement still applies.
Corporate Tax TRN should be selected where available and applicable. For some DTA applications, the other country may also expect Corporate Tax registration.
Typical documents may include:
Document requirements depend on whether the person qualifies under the 183-day route, 90-day route, or centre-of-interests route.
Typical documents may include:
Final requirements may vary based on the TRC type and FTA review.
A TRC can help with:
The FTA estimates 10 minutes to submit the application and 5 business days to complete a TRC application after receiving a completed file. Hard copy certificates and international form attestation may require additional processing time.
TRC applications can be delayed by incomplete documents, wrong certificate type, unclear residency proof, or missing Corporate Tax TRN details.
Virtual Accountants LLC can assist with:
Stay compliant and save more with our tax experts.
We’re always on the same page with Government Agencies, working together to get the job done!
You apply through Emara Tax. First, confirm whether you qualify under the 183-day rule, 90-day rule with strong UAE ties, or centre-of-interests test. Then prepare documents such as passport, Emirates ID, visa, entry/exit report, and proof of UAE residence or income.
Companies generally need to be established for at least 12 months. Typical documents include trade licence, lease agreement where applicable, Corporate Tax TRN if available, incorporation documents, authorised signatory proof, and UAE management/control evidence where required.
A Corporate Tax TRN is not always mandatory for every application, but it should be selected where available and applicable. Providing CT TRN may reduce fees and auto-fill application details. For DTA purposes, the foreign country may expect Corporate Tax registration.
Individuals may qualify with 183 days or more in the UAE. Some may qualify with 90 to 182 days if they also have UAE residence/right to reside and strong UAE ties such as employment, business, or permanent residence.
Yes, freelancers may apply if they meet UAE tax residency conditions and can provide supporting documents. These may include passport, Emirates ID, visa, entry/exit report, freelance permit or business proof, income evidence, and UAE residence documents.
Possibly. Individuals with 90 to 182 days may qualify if they also meet UAE residence/right-to-reside and strong UAE ties requirements. The correct route should be reviewed before applying.
Office 609, 6th Floor, Al Moosa Tower 1, Trade Centre 1, Sheikh Zayed Road, Dubai, UAE
Sharjah Media City (Shams), Al Messaned, Al Bataeh, Sharjah, United Arab Emirates.
