Tax Residency Certificate (TRC) Services

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.

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.

To prepare and submit the application, the minimum package of documents the natural person is required to provide:

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.

The Federal Tax Authority's fees vary depending on whether the applicant holds a Corporate Tax Registration Number (TRN).

Government and InBusiness Fee

The above totals exclude VAT and any optional hard-copy certificate fees.

Additional Fees