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Applying for a UAE Tax Residency Certificate (TRC)
Document Checklist
Hawiya
Emirates ID
Required: Original, valid (for natural persons)
Where to get: Federal Authority for Identity, Citizenship, Customs and Ports Security
Cost: Already issued
Required for natural persons. Used by EmaraTax to authenticate via UAE PASS.
Passport with valid UAE Residence Permit
Required: Passport bio-page and current Residence Permit page
Cost: Already issued
Required for the 90-day eligibility path under Cabinet Decision No. 85 of 2022 — the Residence Permit must be valid during the period covered by the TRC.
Ejari (Dubai); Tawtheeq / municipality registration in other emirates
Tenancy contract / Ejari
Required: Annual lease officially documented by the competent authority
Where to get: Ejari for Dubai; municipality registration for the other emirates
Cost: Issued at lease registration
Per the FTA, an annual lease agreement officially documented by competent authorities is required as evidence of a Permanent Place of Residence in the UAE.
Source-of-income evidence
Required: Salary certificate, employment contract, or trade licence — depending on applicant type
Where to get: Employer (salary certificate) or DED / free zone authority (trade licence)
Cost: Free to nominal
Used to establish that you carry on an employment or business in the State (90-day path) and to support your residency claim.
Travel report
Entry and exit record from ICP or GDRFA
Required: Report covering the relevant 12-month period (for natural-person physical-presence claims)
Where to get: ICP Smart Services / GDRFA (Dubai), as applicable
Cost: Free or nominal
Most applicants need this to substantiate the 183-day or 90-day physical-presence thresholds in the relevant 12 consecutive months.
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