TRC Individual Proposal Preview
Tax Residency Certificate for Double Taxation Agreement Purposes
Proposal Type
Client Details
Tax Residency Certificate (TRC) Services
For Natural Persons
[Client Name]
21 September 2026
Tax Residency Certificate for Double Taxation Agreement Purposes
A Tax Residency Certificate (TRC) is an official document issued by the UAE Federal Tax Authority (FTA) confirming that a natural person is considered a tax resident of the United Arab Emirates for a specified period of up to 12 months.
This certificate is issued where the applicant intends to benefit from an applicable Double Taxation Agreement (DTA) concluded between the UAE and another jurisdiction.
Depending on the relevant DTA, such benefits may include: reduced withholding tax rates; exemption from taxation in the foreign jurisdiction; foreign tax credits; confirmation of the applicant's treaty residence; and other relief intended to prevent or eliminate double taxation.
Eligibility for this type of certificate is assessed with reference to the residency provisions of the relevant DTA. The applicable conditions may therefore differ depending on the country for which the certificate is required. Usually, the minimum number of days to be spent in the UAE is 183 or above.
Scope of Services
Our services include:
- Preliminary assessment of eligibility for obtaining a Tax Residency Certificate;
- Review of supporting documentation and identification of any deficiencies;
- Preparation of the application package;
- Support with obtaining an entry-exit certificate;
- Submission of the application;
- Correspondence with the Federal Tax Authority and handling of follow-up requests;
- Monitoring the application status until issuance of the certificate.
Information and Documents Required
To prepare and submit the application, the minimum package of documents the natural person is required to provide:
| Document | Description |
|---|---|
| Emirates ID and resident visa, passport | Clear Copy |
| Entry and exit report | To disclose total days spent in the UAE |
| Proof of Permanent place of Residence | If applicable |
| Source of UAE income / salary certificate | If applicable |
| Bank statement | For last 6 months |
| Country for which the certificate is required | Specify the country |
| Tax registration certificate | If applicable |
Timeline
The expected processing time is approximately 5–10 business days from the date of submission of a complete application package, subject to the Federal Tax Authority's review procedures and processing timelines.
Fee Schedule
The Federal Tax Authority's fees vary depending on whether the applicant holds a Corporate Tax Registration Number (TRN).
Government and InBusiness Fee
| Description | With TRN (AED) | Without TRN (AED) |
|---|---|---|
| InBusiness Professional Fee | 3,000 | 3,000 |
| FTA Certificate Fee | 550 | 1,050 |
| Total (excluding VAT) | 3,550 | 4,050 |
The above totals exclude VAT and any optional hard-copy certificate fees.
Additional Fees
| Description | AED |
|---|---|
| Optional Hard Copy Certificate (per copy) | 250 |
- Professional fees are payable upon acceptance of this proposal and prior to commencement of work.
- Government fees must be paid before submission of the application to the Federal Tax Authority.
Confidential | InBusiness Advisory