Usual residence & centre of interests
Your usual or primary place of residence is in the UAE and the UAE is the centre of your financial and personal interests. This test looks at where your life is genuinely based, not just where you hold a visa.
Guide · UAE tax residency
Tax Residency Certificate UAE: a complete guide
What a TRC is, who counts as a UAE tax resident under Cabinet Decision 85 of 2022, how to apply on EmaraTax, and what the certificate is actually used for.
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 (FTA) that confirms a person or company is a tax resident of the United Arab Emirates. It is the document a foreign tax authority will typically ask for before granting benefits under a Double Tax Agreement (DTA).
The UAE has an extensive treaty network, and those treaties can reduce or eliminate withholding tax on income such as dividends, interest, and royalties arising abroad. A TRC is the proof of residency that unlocks those benefits — without it, the treaty partner may tax the income at its full domestic rate.
Who qualifies: individuals
Under Cabinet Decision 85 of 2022, an individual is a UAE tax resident if any one of these three tests is met.
Physical presence of 183 days or more
You were physically present in the UAE for 183 days or more within a consecutive 12-month period. Days are counted on physical presence, so keeping accurate entry and exit records matters.
90 days plus a UAE connection
You were present for 90 days or more within a consecutive 12-month period and are a UAE or GCC national, or a UAE resident who has a permanent home in the UAE, 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. The application relies on corporate evidence — trade licence, incorporation documents, and financial records — rather than day counts.
Treaty certificates need 183 days
While the 90-day route establishes domestic residency for eligible people, the FTA generally requires the 183-day physical-presence test for a certificate used to claim Double Tax Agreement benefits. Confirm the basis before applying.
How to apply on EmaraTax
TRC applications are made entirely online through the FTA’s EmaraTax portal.
01
Log in to EmaraTax
Sign in to the FTA EmaraTax portal (or create an account) and open the Tax Residency Certificate service from your dashboard.
02
Choose the certificate type
Select whether the certificate is for domestic use or for a specific Double Tax Agreement, and whether you are applying as an individual or a juridical person.
03
Upload supporting evidence
Provide the required documents — passport and visa, Emirates ID, entry/exit report, tenancy or title, salary certificate or trade licence, and bank statements, as applicable.
04
Pay the fee & submit
Pay the applicable FTA fee on the portal and submit. The FTA reviews the application, may raise queries, and issues the certificate once approved.
The most common cause of delay is an incomplete or inconsistent document set, which prompts an FTA query. Assembling the full evidence file before submitting is the single best way to keep an application moving.
What a TRC is used for
A TRC exists to prove residency to someone outside the UAE — usually a foreign tax authority or a paying counterparty applying withholding tax. It is what turns a treaty entitlement into an actual reduction on your income.
If your certificate supports a company’s cross-border structure, it often connects to your wider Corporate Tax position — see the UAE Corporate Tax guide. When you are ready to apply, our Tax Residency Certificate service handles the eligibility check, documents, and EmaraTax submission for you.
- Claiming reduced or nil withholding tax under a UAE Double Tax Agreement
- Proving UAE tax residency to a foreign tax authority
- Avoiding being taxed twice on the same cross-border income
- Supporting personal or corporate treaty positions abroad
TRC questions, answered
The essentials on UAE tax residency and the certificate.
What is a UAE Tax Residency Certificate?
A Tax Residency Certificate (TRC), sometimes called a Tax Domicile Certificate, is an official document issued by the UAE Federal Tax Authority confirming that an individual or company is a tax resident of the UAE. Its primary use is to claim benefits under the UAE’s network of Double Tax Agreements, such as reduced withholding tax on income arising in another country.
What are the residency criteria for individuals?
Under Cabinet Decision 85 of 2022, an individual is a UAE tax resident if any one of three tests is met: (1) their usual residence and the centre of their financial and personal interests is in the UAE; (2) they were physically present in the UAE for 183 days or more in a consecutive 12-month period; or (3) they 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.
How is the 90-day route different from the 183-day route?
The 183-day test applies to anyone who spends enough time physically in the UAE, regardless of nationality or ties. The 90-day test is a shorter threshold available only to people with a strong UAE connection — UAE or GCC nationals, or UAE residents who hold a permanent home or a job or business in the country. For a certificate used under a Double Tax Agreement, however, the FTA generally expects the 183-day test to be satisfied.
Do companies qualify for a TRC?
Yes. A juridical person — a company or similar entity that is established, formed, or recognised in the UAE — can obtain a TRC to access treaty benefits on cross-border income. The application requires corporate documents such as the trade licence, memorandum, and financial records, alongside proof of the entity’s UAE standing.
Is there a fee for a TRC?
Yes. The FTA charges a fee for issuing a Tax Residency Certificate, paid through the EmaraTax portal as part of the application. Official fees can change over time, so it is best to confirm the current amount on EmaraTax at the point of applying rather than relying on a figure that may be outdated.
How do I actually apply for one?
Applications are made online through the FTA EmaraTax portal. You log in, select the Tax Residency Certificate service, choose the certificate type (domestic or treaty) and applicant type (individual or juridical person), upload the supporting documents, pay the fee, and submit. The FTA reviews the file and issues the certificate once satisfied. If you would rather not manage it yourself, our TRC service handles the whole process for you.
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Need help getting your TRC?
Tell us whether you're applying as an individual or a company and the treaty country involved — a UAE specialist will confirm eligibility and guide you through EmaraTax.