Tax Residency Certificate (TRC) Services for Legal Entities

A Tax Residency Certificate (TRC) is an official document issued by the UAE Federal Tax Authority (FTA) confirming that a legal entity is considered a tax resident of the United Arab Emirates for a specified 12-month period.

The certificate may be used to establish UAE tax residency before foreign tax authorities and counterparties in order to claim benefits available under an applicable Double Taxation Agreement (DTA) concluded by the UAE. Such benefits may include reduced withholding tax rates, exemption from taxation in the foreign jurisdiction, tax credits, and other forms of relief intended to eliminate double taxation.

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;
• Submission of the application through the FTA portal;
• Correspondence with the Federal Tax Authority and handling of follow-up requests;
• Monitoring the application status until issuance of the certificate.

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.

Information and Documents Required

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

• Trade Licence
• AOA / MOA
• Lease Agreement
• Country for which the certificate is required
• Start Date of Required Financial Year
• Corporate Tax Registration Number (TRN); and
• Any additional information or supporting documentation requested by the Federal Tax Authority.

Professional and Government Fees

Our professional fee for the above services is AED 3,000, exclusive of VAT.

The Federal Tax Authority's fees vary depending on whether the applicant is registered for UAE Corporate Tax and holds a Corporate Tax Registration Number (TRN). Accordingly, the expected total cost is as follows:

The above totals exclude VAT and any optional hard-copy certificate fees. The FTA may amend its fee schedule from time to time, and any revised government fees will be payable by the Client.

Payment Terms

• 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.