Tax Residency Certificate (TRC) in UAE

What a TRC does for you

A Tax Residency Certificate is issued by the Federal Tax Authority and confirms that a company or individual is tax resident in the UAE for a given period. Its practical value is in the UAE's double taxation treaty network: with a TRC, a foreign payer can reduce or remove withholding tax on dividends, interest, royalties and service fees paid to you, and your home country cannot easily claim you as resident there instead.

• Eligibility check for the specific year you need covered
• Day-count and residency evidence review before submission
• Full application through the FTA portal
• Coordination of attestation, where the foreign authority requires it
• Follow-up until the certificate is issued
• Guidance on which treaty article applies to your income type

Who qualifies

A company generally needs to have been operating in the UAE for at least twelve months with a valid licence and audited accounts. An individual generally needs to have spent at least 183 days in the country during the relevant period, supported by an immigration residency report, a tenancy contract and bank statements. Applications are made per year — you apply again for each period you need covered.

Where applications go wrong

The common failures are a bank statement period that does not match the requested year, a tenancy contract that has expired, or an immigration report that falls short of the day count. We check the day count and document dates before submitting, so the application is not rejected after the FTA fee is paid.

📄 Documents Required

For Tax Residency Certificate (TRC) — have these ready and we can move the same day.

• Trade Licence and MOA (companies) or Emirates ID and passport (individuals)
• Audited financial statements for the requested year (companies)
• Bank statements covering the full requested period
• Tenancy contract / Ejari
• Immigration report of residency showing days in the UAE (individuals)
• Passport and residence visa copies
• Source of income proof — salary certificate or company contracts