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Obtaining a tax resident
certificate

METROPOLITAN CONSULTING provides advice on tax planning and obtaining a UAE tax resident certificate.

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Obtaining a UAE Tax Residency Certificate

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What is a Tax Residency Certificate ?

The Tax Residency Certificate (TRC) is an official document that is issued to confirm the country of tax residence of a company or individual. In the UAE, the Federal Tax Authority (FTA) is responsible for issuing it.

Local companies and individuals living in the country receive a certificate here. The TRC serves as an official confirmation of the tax residency status of an individual or legal entity in the UAE.

By registering a company in the UAE, you can apply for a TRC. The document is issued to a resident company operating both in one of the free economic zones and on the mainland (a mainland company). The certificate allows her to take advantage of the benefits arising from international agreements on the avoidance of double taxation. However, they do not apply to offshore companies, also known as International Business Companies (IBCs).

The procedure for applying for a TRC

UAE residents residing in the country for a total of 183 or more days per year are eligible to receive a tax resident certificate.

This is especially beneficial for citizens of countries that have not concluded a double taxation treaty with the UAE. The certificate is issued with an indication of the specific State for which it is intended. Before registering a TRC, we recommend checking whether the country you are interested in is included in the list.

The list of documents for obtaining a tax certificate differs for individuals and legal entities.

To apply, you must:

  • Have a primary place of residence in the UAE
  • Stay in the UAE for at least 183 days out of 360
  • Stay in the Emirates for 90 days out of 360 — if you have a resident visa, UAE citizenship or one of the other countries of the Arabian Gulf coast. It is important that a person has a permanent place of residence, a job or a business.

When applying, you will need:

  • A passport with a valid visa
  • Entry and exit report from the Federal Office of Identity and Citizenship (Federal Authority of Identity and Citizenship)
  • Information about the source of income or salary
  • Emirates ID
  • A six-month statement from a local bank
  • A certified copy of the rental agreement.

When submitting an application, you must pay the fees:

Application submission Persons registered with the tax authorities Persons who are not registered with the 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 contributions.

The process of obtaining a tax resident certificate

  • Create an account on the portal of the UAE Federal Tax Service.
  • Fill out the application form
  • Download the required documents in PDF or JPEG format.

Your application and the attached documents will be checked, and if they meet the criteria, you will receive a confirmation email to pay the remaining fees through the system.

After confirming the payment, you will receive a certificate from the courier service.

The validity period of the TRC

The pre-approval process takes 4-5 business days after filling out the application form and uploading the documents — during this time, the UAE Federal Tax Service must verify their correctness. The electronic version of the certificate is issued within up to three working days, and the paper version — up to seven.

Note! The validity period of the TRC is one year. The certificate can be renewed annually, provided that the documents are re-submitted and updated.