Usual residence & centre of interests
Your usual or primary place of residence and the centre of your financial and personal interests are in the UAE.
TRC · UAE
Tax Residency Certificate services, handled with the FTA
We help individuals and companies obtain a UAE Tax Residency Certificate from the Federal Tax Authority on EmaraTax — so you can claim Double Tax Treaty benefits and avoid being taxed twice on the same income.
Who qualifies as a UAE tax resident
Under Cabinet Decision 85 of 2022, an individual meets residency if any one of these tests is satisfied.
183 days or more
You were physically present in the UAE for 183 days or more within a consecutive 12-month period.
90 days plus a UAE connection
You were present for 90 days or more and are a UAE or GCC national, or a UAE resident with a permanent home, or a job or business in the UAE.
Juridical persons
A company or other entity qualifies where it is established, formed, or recognised in the UAE. We assess the entity’s standing and assemble the corporate and financial evidence the FTA expects.
Treaty certificates
For a certificate used under a specific Double Tax Agreement, the FTA generally requires the 183-day physical-presence test. We confirm which basis applies before you apply.
What our TRC service covers
From eligibility to an issued certificate — the whole application, managed for you.
Eligibility assessment
We confirm which residency test you meet under Cabinet Decision 85 of 2022 — and, for a treaty certificate, whether you satisfy the 183-day test the FTA generally requires.
Document preparation
We assemble and check the supporting evidence — entry/exit records, tenancy or title, salary or trade-licence proof, and bank statements — so your application is complete first time.
EmaraTax submission
We prepare and submit your TRC application through the FTA EmaraTax portal, selecting the correct certificate type and treaty country.
Treaty-ready certificate
Where you need it for a specific Double Tax Agreement, we request the certificate for the right treaty partner so it is accepted by the foreign tax authority.
From eligibility to certificate in hand
A clear path through the FTA process, whether you apply as an individual or a company.
01
Assess eligibility
We confirm you meet an individual or juridical-person residency test and identify the certificate type you need — domestic or treaty.
02
Gather evidence
We build the supporting file — presence records, residence proof, income or licence evidence — and check it against FTA requirements.
03
Submit on EmaraTax
We lodge the application on the FTA EmaraTax portal, where the applicable FTA fee is paid, and respond to any queries.
04
Receive your TRC
Once approved, the FTA issues your Tax Residency Certificate, which you use to claim Double Tax Treaty benefits abroad.
Why apply for a TRC with us
Most rejected or delayed TRC applications fail on the same thing — the wrong residency test or an incomplete evidence file. We get both right before anything is submitted, so your certificate is issued on the correct basis and accepted where you need it.
Want the background first? Read our Tax Residency Certificate guide. Sorting your company’s wider position too? See Corporate Tax services and our full tax and accounting services.
- Correct residency test identified before you apply
- Complete evidence file — fewer FTA queries and rejections
- Domestic or treaty-specific certificate, requested correctly
- Handled end to end on the FTA EmaraTax portal
- Joined up with your Corporate Tax position and filings
- A UAE team that does this routinely for individuals and companies
TRC questions, answered
Eligibility, fees, and how the application works.
What is a Tax Residency Certificate?
A Tax Residency Certificate (TRC), also called a Tax Domicile Certificate, is an official document issued by the UAE Federal Tax Authority confirming that a person or company is a tax resident of the UAE. Its main purpose is to let you claim benefits — such as reduced or nil withholding tax — under one of the UAE’s Double Tax Agreements with another country.
Who qualifies as a UAE tax resident?
Under Cabinet Decision 85 of 2022, an individual is a UAE tax resident if any one of three tests is met: their usual residence and centre of financial and personal interests is in the UAE; or they were physically present for 183 days or more in a consecutive 12-month period; or they were present for 90 days or more and are a UAE or GCC national, or a UAE resident with a permanent home, job, or business in the UAE. A juridical person qualifies if it is established, formed, or recognised in the UAE.
How many days do I need for a treaty certificate?
For a certificate used to claim benefits under a specific Double Tax Agreement, the FTA generally requires the 183-day physical-presence test to be met, rather than the 90-day route. We confirm your day count and which test applies before you apply, so the certificate is issued for the right basis and accepted by the treaty partner.
Can a company get a TRC?
Yes. A juridical person — a company or other entity established or recognised in the UAE — can obtain a TRC to access treaty benefits on cross-border income. We assess the entity’s standing, assemble the required corporate and financial documents, and submit the application on EmaraTax. This often sits alongside a business’s Corporate Tax position, which we can advise on together.
Is there a fee for the certificate?
Yes. The FTA charges a fee for a Tax Residency Certificate, which is paid on the EmaraTax portal as part of the application. Because official fees can change, we confirm the current amount with you at the time of applying rather than quoting a figure that may be out of date. Our service fee for handling the application is quoted separately and upfront.
How long does it take to get a TRC?
Timing depends on how complete your evidence is and the FTA’s processing at the time. The single biggest cause of delay is a missing or inconsistent document, which triggers an FTA query. Because we assess eligibility and assemble a complete file before submitting, we minimise back-and-forth and keep the application moving.
Enquire
Apply for your UAE Tax Residency Certificate
Tell us whether you're applying as an individual or a company, and the treaty country involved — we'll confirm eligibility and guide the application.