Tax Residency

Tax Residency Services in UAE

Apply for a Tax Residency Certificate UAE with Business Tax in UAE (BTU). We provide Tax Residency Tax Services in Dubai and across the UAE for individuals, investors, entrepreneurs and companies seeking to establish UAE tax residency and to benefit from Double Taxation Agreements (DTA). Our experts help you determine your eligibility, prepare your documents, prepare TRC UAE application and submit it via the Federal Tax Authority (FTA) EmaraTax portal in accordance with Cabinet Resolution No. 85 of 2022 relating to Tax Residency.

What is a Tax Residency Certificate (TRC) in the UAE?

A Tax Residency Certificate UAE, also known as Tax Domicile Certificate, is a document that is issued by the Federal Tax Authority (FTA) – UAE Tax Authority) to confirm that an individual or a company is a tax resident in the UAE. The certificate is commonly used to:

Benefits of a UAE Tax Residency Certificate

Our Tax Residency Services

We assess your situation and identify if you qualify for UAE tax residency. 

All necessary supporting documents are prepared and reviewed by our team for submission. 

We assist employees, consultants, investors, business owners, and expatriates.

 

We help mainland companies, free zone companies, holding companies and international groups to get their TRC.

 

 

Guidance on treaty eligibility and available tax benefits.

 

 

 

Support with all FTA correspondence and required follow up on TRC application.

Who Can Apply for a Tax Residency Certificate in UAE?

CategoryWho Can ApplyOfficial Conditions (Cabinet Decision No. 85 of 2022 & FTA)
Natural PersonsIndividuals who are UAE Tax Residents- Usual/primary place of residence is in the UAE and centre of financial & personal interests is in UAE. - Physically present in UAE for a period of 183 days or more, in a 12-month period. -physically present in the UAE for a period of 90 days or more in a 12- month, and: Has a Permanent Place of Residence in the UAE. Carries on employment or Business in the UAE.
Juridical PersonsCompanies/legal entities that are UAE Tax Residents- Incorporated, formed, or recognized in UAE under UAE law (mainland + free zone). - Considered a UAE Tax Resident under Corporate Tax Law (Federal Decree-Law No. 47 of 2022). - Effective management and control is in the UAE (strategic decisions made in UAE).
Corporate Tax GroupsCannot applyNot considered a separate legal entity. Each member must apply individually.
Branches of Foreign CompaniesCannot apply unless they meet UAE residency rulesBranches are not UAE tax residents unless they satisfy residency criteria under UAE tax law.
Individuals Not Meeting Day-Count RulesCannot applyIndividuals who do not meet the 90-day or 183-day presence rules are not eligible.

Documents Required for Tax Residency Certificate in the UAE

For Individuals- Commonly required
For Companies
For Companies- Commonly required

Who Can Apply for a Tax Residency Certificate in UAE?

How to Apply for a Tax Residency Certificate UAE

Why Choose Business Tax in UAE (BTU)?

Need assistance with a Tax Residency Certificate UAE application?

Our team of tax experts can evaluate your eligibility, ensure you have all documents in place, submit your application via EmaraTax, and efficiently and professionally assist you with the UAE tax residency requirements.

Frequently Asked Questions (FAQ)

Processing time for obtaining a Tax Residency Certificate in UAE varies and depends on several factors such as the completeness of the application and the requirements of the Federal Tax Authority for review.

 

Yes. Free zone companies in the UAE that are considered a Tax Residency within the UAE can apply for a TRC.

 

Yes. A Tax Residency Certificate can be applied for by expatriates who satisfy the UAE tax residency requirements.

 

In most cases foreign tax authorities will require a valid TRC to claim tax treaty relief under a Double Taxation Avoidance Agreement.

 

 

No. A Tax Residency Certificate and a Corporate Tax Registration are two separate requirements under the UAE Tax Laws.