TDC Application Procedure
UAE residents residing in the state for a total of 183 or more days a year are eligible to receive the Tax Domicile Certificate.
Such an option is especially beneficial to those whose countries do not have a double taxation treaty with the UAE. There is an indication of the specific country, for which it is intended, on the certificate. Before registering a TDC, it is recommended to check whether the country you are interested in is included in the list.
The list of documents for obtaining the Tax Domicile Certificate differs depending on who is applying for it — an individual or a company.
To apply, you need to:
- Have your primary residence in the UAE.
- Spend a minimum of 183 out of 360 days in the UAE.
- Spend at least 90 out of 360 days in the Emirates with a valid residency visa, UAE citizenship, or citizenship from one of the other GCC countries. It is essential for the individual to have a permanent residence, job, or business in the UAE.
To apply, you will need the following documents:
- passport with a valid visa;
- entry and exit report from the Federal Authority of Identity and Citizenship;
- income or salary certificate;
- Emirates ID;
- six-month bank statement from a local bank;
- notarized copy of the lease agreement for accommodation.
When submitting the application, it is necessary to pay the following fees:
|Individuals registered with tax authorities
|Individuals not registered with tax authorities
|AED 50 (USD 14)
|AED 500 (USD 136)
|AED 1,000 (USD 272)
Note! There is no personal income tax in the UAE, so residents do not need to make tax contributions.
The process of obtaining a Tax Residency Certificate is as follows:
- Create an account on the portal of the UAE Federal Tax Authority
- Fill out the application form
- Upload the required documents in PDF or JPEG format
The application and the attached documents of individuals will be checked, and if they meet the criteria, the applicant will receive a confirmation email to pay the remaining fees through the system.
After confirming the payment, you will receive a certificate by courier service.
TDC Validity Period
The duration of the pre-approval process is about 4-5 working days. This amount of time is required in order to confirm the legitimacy of all uploaded documents (after filling out the application form and uploading them) by the UAE Federal Tax Authority. The process of issuing the electronic version of the certificate takes up to three business days, while the paper version takes up to seven business days.
Note! The validity period of the TRC is one year and can be extended annually, subject to repeat submission and update of documents.