
Tax Residency Services in UAE
What is a Tax Residency Certificate (TRC) in the UAE?
- Claim benefits under Double Taxation Agreements (DTA).
- Avoid double taxation on foreign income
- Establish UAE tax residency for overseas authorities
- Support international business operations
- Facilitate cross-border investments
- Meet foreign tax compliance requirements.
Benefits of a UAE Tax Residency Certificate
- Avoid Double Taxation: Claim treaty benefits available under the UAE’s network of tax treaties.
- International Tax Compliance: Demonstrate UAE tax residency to foreign tax authorities.
- Cross-Border Business Activities: Support international trade, investments, and group structures.
- Investment & Wealth Planning: Use UAE tax residency status for international investment and financial planning.
Our Tax Residency Services
Tax Residency Eligibility Assessment
We assess your situation and identify if you qualify for UAE tax residency.
TRC Application Preparation
All necessary supporting documents are prepared and reviewed by our team for submission.
Tax Residency Certificate for Individuals
We assist employees, consultants, investors, business owners, and expatriates.
Tax Residency Certificate for Companies
We help mainland companies, free zone companies, holding companies and international groups to get their TRC.
Double Tax Treaty Advisory
Guidance on treaty eligibility and available tax benefits.
FTA Correspondence & Follow-Up
Support with all FTA correspondence and required follow up on TRC application.
Who Can Apply for a Tax Residency Certificate in UAE?
| Category | Who Can Apply | Official Conditions (Cabinet Decision No. 85 of 2022 & FTA) |
|---|---|---|
| Natural Persons | Individuals 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 Persons | Companies/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 Groups | Cannot apply | Not considered a separate legal entity. Each member must apply individually. |
| Branches of Foreign Companies | Cannot apply unless they meet UAE residency rules | Branches are not UAE tax residents unless they satisfy residency criteria under UAE tax law. |
| Individuals Not Meeting Day-Count Rules | Cannot apply | Individuals who do not meet the 90-day or 183-day presence rules are not eligible. |
Documents Required for Tax Residency Certificate in the UAE
- Passport copy
- Emirates ID
- UAE Residence Visa
- Entry & Exit Report
- Proof of UAE residence (if needed)
- UAE income proof (salary certificate, if applicable)
- Source of income documentation
For Companies
- Trade licence + lease agreement
- Corporate Tax TRN (if applicable)
- Certificate of incorporation
- Memorandum of Association
- Authorized signatory documents (EID, passport, POA/establishment contract)
- Proof of management & control in UAE
- If DTA has special rules → submit documents required by that DTA
Who Can Apply for a Tax Residency Certificate in UAE?
- Avoid Double Taxation: Claim treaty benefits available under the UAE’s network of tax treaties.
- International Tax Compliance: Demonstrate UAE tax residency to foreign tax authorities.
- Cross-Border Business Activities: Support international trade, investments, and group structures.
- Investment & Wealth Planning: Use UAE tax residency status for international investment and financial planning.
How to Apply for a Tax Residency Certificate UAE
- Eligibility Review: Assess tax residency position and qualification.
- Eligibility Review: Assess tax residency position and qualification.
- Document Collection: Review and organize all supporting documents.
- Application Submission: Submit the application through EmaraTax.
- FTA Review: The Federal Tax Authority reviews the application.
- Certificate Issuance: Receive the Tax Residency Certificate online.
Why Choose Business Tax in UAE (BTU)?
- Specialized UAE tax advisory support
- TRC applications for individuals and companies
- Corporate Tax and VAT compliance assistance
- Double Tax Treaty advisory services
- FTA compliance and documentation review
- Efficient application processing
- We specialize in submitting precise documents, compliance with the regulations and practical tax solutions for businesses and individuals engaged in local and international activity.
Need assistance with a Tax Residency Certificate UAE application?
Frequently Asked Questions (FAQ)
Q1. How long does it take to obtain a Tax Residency Certificate in UAE?
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.
Q2. Can free zone companies obtain a Tax Residency Certificate?
Yes. Free zone companies in the UAE that are considered a Tax Residency within the UAE can apply for a TRC.
Q3. Can expatriates obtain a UAE Tax Residency Certificate?
Yes. A Tax Residency Certificate can be applied for by expatriates who satisfy the UAE tax residency requirements.
Q4. Is a Tax Residency Certificate required for treaty benefits?
In most cases foreign tax authorities will require a valid TRC to claim tax treaty relief under a Double Taxation Avoidance Agreement.
Q5. Is a Tax Residency Certificate the same as Corporate Tax Registration?
No. A Tax Residency Certificate and a Corporate Tax Registration are two separate requirements under the UAE Tax Laws.