Applying for a UAE Tax Residency Certificate (TRC)

Researched from official sources ยท April 30, 2026

Applying for a UAE Tax Residency Certificate (TRC)

Estimated time

Around 10 minutes to submit on EmaraTax; FTA processing 5 business days; hard copy delivery a further 5 business days after fee payment

Cost

ุฏ.ุฅ550-1,800 depending on applicant type and whether a hard copy is requested

What You Need

Tap to check off items as you gather them

Additional Items

  • Recent UAE bank statements (typically 6 months) โ€” many applicants attach these to evidence economic ties
  • Corporate Tax TRN โ€” required for a Tax Registrant applying at the lower fee tier
  • EmaraTax account credentials or UAE PASS โ€” used to log in to the TRC platform
  • Originals of any document the FTA requests during processing

Step-by-Step

  1. 1

    Confirm You Meet the Tax Residency Criteria

    1. Natural persons: check whether your usual or primary place of residence and centre of financial and personal interests is in the UAE; or whether you meet the 183-day rule; or the 90-day rule with the additional conditions of Cabinet Decision No. 85 of 2022
    2. Juridical persons: confirm at least 12 months of incorporation before applying

    โš ๏ธ Watch out: If you do not yet meet the days-of-presence threshold, the FTA may reject the application and the AED 50 submission fee is not refundable. Wait until you meet the threshold for the financial year you want certified.

  2. 2

    Gather Supporting Documents

    1. Emirates ID, passport, valid Residence Permit
    2. Annual tenancy contract registered with the competent authority (Ejari for Dubai; municipality elsewhere)
    3. Salary certificate or trade licence as source-of-income evidence
    4. Entry and exit report from ICP or GDRFA covering the relevant 12 months
    5. Recent bank statements (commonly six months)
  3. 3

    Log In to EmaraTax

    1. Open trc.tax.gov.ae or the EmaraTax portal
    2. Sign in with your EmaraTax credentials or UAE PASS, or create a new account and link any existing TRN
    3. From the dashboard, choose Other Services and then Tax Residency Certificate

    ๐Ÿ’ก Tip: Per the FTA, the platform is available 24/7. Apply at low-traffic hours if the website feels slow during business days.

    FTA โ€” Issuance of Tax Certificates (tax.gov.ae โ†—)
  4. 4

    Complete the TRC Application

    1. Choose the certificate type โ€” for tax purposes (UAE Tax Legislation) or for treaty purposes (specific Double Taxation Agreement)
    2. Enter the financial year the certificate should cover and the relevant 12-month presence period
    3. Provide TRN if you are registered with the FTA โ€” fees are lower for Tax Registrants
    4. Upload all supporting documents in the formats listed in the application form

    โš ๏ธ Watch out: Incomplete uploads cause the FTA to put the application on hold. Per the service card, the 5-business-day clock starts only when the application is complete.

  5. 5

    Pay Fees and Submit

    1. Pay the submission fee of AED 50 to file the application
    2. After the FTA approves issuance, pay the review and issuance fee at the rate applicable to your applicant type
    3. Pay the AED 250 per hard copy if you need a printed certificate

    ๐Ÿ’ก Tip: Some treaty partners accept the soft-copy PDF that EmaraTax issues โ€” check the foreign tax authority's exact requirement before paying for a hard copy.

  6. 6

    Receive the Certificate

    1. Soft copy: download from EmaraTax once the FTA issues the certificate
    2. Hard copy: per the FTA service card, dispatched 5 business days after the hard-copy fee is paid
    3. Submit the certificate together with the foreign tax authority's TRC form when claiming treaty relief

    โš ๏ธ Watch out: If you do not receive the soft copy within 5 business days of submission, log back into EmaraTax to check for FTA queries โ€” replies to clarification requests reset the processing clock.

Costs

Item Amount Payment Notes
Submission fee ุฏ.ุฅ50 Online via EmaraTax (debit/credit card) Per the FTA service card. Charged on every TRC application.
Review and issuance โ€” Tax Registrant with Corporate Tax TRN ุฏ.ุฅ500 Online via EmaraTax Per the FTA service card. Applies when the applicant is registered with the FTA for Corporate Tax.
Review and issuance โ€” natural person not registered with the FTA ุฏ.ุฅ1,000 Online via EmaraTax Per the FTA service card. Applies to most individual residents who are not Corporate Tax registrants.
Review and issuance โ€” juridical person not registered with the FTA ุฏ.ุฅ1,750 Online via EmaraTax Per the FTA service card. Applies to companies that are not Corporate Tax registrants.
Hard copy certificate (Optional) ุฏ.ุฅ250 Online via EmaraTax Per the FTA service card. Soft copy is delivered electronically; the hard copy is dispatched 5 business days after fee payment.
Submission fee ุฏ.ุฅ50
Payment:
Online via EmaraTax (debit/credit card)
Notes:
Per the FTA service card. Charged on every TRC application.
Review and issuance โ€” Tax Registrant with Corporate Tax TRN ุฏ.ุฅ500
Payment:
Online via EmaraTax
Notes:
Per the FTA service card. Applies when the applicant is registered with the FTA for Corporate Tax.
Review and issuance โ€” natural person not registered with the FTA ุฏ.ุฅ1,000
Payment:
Online via EmaraTax
Notes:
Per the FTA service card. Applies to most individual residents who are not Corporate Tax registrants.
Review and issuance โ€” juridical person not registered with the FTA ุฏ.ุฅ1,750
Payment:
Online via EmaraTax
Notes:
Per the FTA service card. Applies to companies that are not Corporate Tax registrants.
Hard copy certificate (Optional) ุฏ.ุฅ250
Payment:
Online via EmaraTax
Notes:
Per the FTA service card. Soft copy is delivered electronically; the hard copy is dispatched 5 business days after fee payment.
Total: ุฏ.ุฅ3,300

FAQ

General

Who is considered a UAE tax resident for the TRC?

Per Cabinet Decision No. 85 of 2022, a natural person is a UAE tax resident if their usual or primary place of residence and centre of financial and personal interests are in the UAE; or they have been physically present in the State for 183 days or more in the relevant 12 consecutive months; or they have been physically present for 90 days or more in the relevant 12 consecutive months and they are a UAE national, hold a valid Residence Permit, or hold a GCC nationality, and have a Permanent Place of Residence or carry on employment or business in the State. Juridical persons follow separate rules in the same Cabinet Decision.

Does the TRC let me avoid foreign tax automatically?

No. The TRC certifies that you are a UAE tax resident โ€” it does not, by itself, exempt you from tax in another country. Most foreign tax authorities require the TRC alongside their own forms, and Double Taxation Agreement relief depends on the specific treaty. Per Ministerial Decision No. 247 of 2023, the FTA is the competent authority issuing TRCs for treaty purposes.

How much does it cost?

Per the FTA service card: a submission fee of AED 50, plus an issuance fee that depends on the applicant โ€” AED 500 for a Tax Registrant with a Corporate Tax TRN, AED 1,000 for a natural person not registered with the FTA, and AED 1,750 for a juridical person not registered with the FTA. A hard-copy certificate is an additional AED 250 each. Fees are not refundable if the application is rejected.

How long does it take?

Per the FTA service card, application submission via EmaraTax takes about 10 minutes once your documents are ready. The FTA processes a completed application within 5 business days. If you request a hard copy, it is delivered 5 business days after the fee payment.

What documents do I need to upload?

Per the FTA, an annual lease officially documented by the competent authority (such as Ejari in Dubai or municipality registration in other emirates) is required as evidence of a Permanent Place of Residence. Most natural-person applicants also upload Emirates ID, passport with valid Residence Permit, source-of-income evidence (salary certificate or trade licence), an entry and exit report from ICP or GDRFA covering the relevant 12 months, and recent bank statements.

Can a newly incorporated company apply?

Per the FTA service card, juridical persons must be incorporated for at least 12 months before applying for a TRC. New entities should wait until the 12-month threshold is met.

Where do I apply?

Through EmaraTax at the TRC platform (trc.tax.gov.ae). The platform is available 24 hours a day, seven days a week, per the FTA. Sign in with your EmaraTax credentials or UAE PASS, choose Tax Residency Certificate, attach the supporting documents and pay the fees.

How long is the certificate valid?

A TRC is issued for a specific financial year (start and end dates printed on the certificate). It is valid for the period it covers. If you need coverage for the next year, you must submit a fresh application after that year ends.

After This Process

  • โ†’ Submit the TRC together with the foreign tax authority's relief form to claim Double Taxation Agreement benefits
  • โ†’ Track your days-of-presence โ€” keep your ICP entry and exit reports each year so the next TRC application is straightforward
  • โ†’ Renew annually โ€” TRCs are issued per financial year; reapply after each year ends
  • โ†’ Update your Corporate Tax TRN if you become a Tax Registrant โ€” the lower fee tier applies

Sources

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  1. T1
    Federal Tax Authority (FTA), United Arab Emirates 2026-04-30

    The FTA issues Tax Residency Certificates to UAE Tax Residents under UAE Tax Legislation or under a Double Taxation Agreement. Fees: submission fee AED 50; hard copy AED 250 each; review and issuance AED 500 for a Tax Registrant with a Corporate Tax TRN; AED 1,000 for a natural person not registered with the FTA; AED 1,750 for a juridical person not registered with the FTA. Fees are not refundable in case of rejection. Application is submitted via EmaraTax and the TRC platform (trc.tax.gov.ae). Application submission takes about 10 minutes; FTA processing takes 5 business days from receipt of a completed application; hard copy is delivered 5 business days after fee payment. Juridical persons must be incorporated for at least 12 months before applying.

    tax.gov.ae
  2. T1
    Federal Tax Authority โ€” Cabinet Decision No. 85 of 2022 on Determination of Tax Residency 2026-04-30

    Cabinet Decision No. 85 of 2022 sets the criteria for tax residency in the UAE. A natural person is considered a tax resident if their usual or primary place of residence and the centre of their financial and personal interests are in the State; or they have been physically present in the State for 183 days or more within the relevant 12 consecutive months; or they have been physically present for 90 days or more within the relevant 12 consecutive months and they are a UAE national, hold a valid Residence Permit in the State or hold the nationality of any member state of the Gulf Cooperation Council, and have a Permanent Place of Residence in the State or carry on an employment or Business in the State.

    tax.gov.ae
  3. T1
    Ministry of Finance โ€” Ministerial Decision No. 27 of 2023 (implementation of Cabinet Decision No. 85 of 2022) 2026-04-30

    Ministerial Decision No. 27 of 2023 issued by the Ministry of Finance specifies the implementation rules for Cabinet Decision No. 85 of 2022 โ€” including how days of presence are counted (any day or part of a day during which the individual is physically present in the UAE) and the conditions of a Permanent Place of Residence.

    mof.gov.ae
  4. T1
    Ministry of Finance โ€” Ministerial Decision No. 247 of 2023 2026-04-30

    Ministerial Decision No. 247 of 2023 governs the issuance of Tax Residency Certificates by the FTA for the purposes of international agreements (Double Taxation Avoidance Agreements). The FTA is the competent authority to assess and issue these certificates for treaty-relief purposes.

    mof.gov.ae
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