DTA (treaty) certificate
- Used for
- Claiming a lower withholding tax rate or other relief under a specific double taxation agreement
- What it states
- UAE residence under that treaty, naming the other country
UAE Tax Residency Certificate (TRC) – Eligibility, Fees and How to Apply
A UAE Tax Residency Certificate (TRC) is issued by the Federal Tax Authority on EmaraTax to confirm that an individual or company is tax resident in the UAE for a past or current 12-month period. It is mainly used to claim lower withholding tax under a double taxation agreement. Fees are AED 50 to submit plus AED 500 to AED 1,750 on approval, and the FTA generally responds within 10 business days.
- Ministry of Economy and Tourism approved auditor
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A UAE Tax Residency Certificate (TRC), still often called a "Tax Domicile Certificate", is the Federal Tax Authority's official confirmation that you were tax resident in the UAE for a specific period. Foreign tax authorities, banks and payers ask for it before they apply the lower withholding tax rates in a double taxation agreement (DTA).
SGA World checks which residence test you meet, prepares the evidence and files the application on EmaraTax for individuals, mainland companies and free zone companies in Dubai and Abu Dhabi. Most rejections come from the wrong period, a weak day count or missing evidence of management in the UAE, so we fix those before anything is submitted.
- Non-refundable submission fee
- AED 50
- Processing fee, paid only on approval
- AED 500–1,750
- Usual FTA response, in business days
- 10 days
- Maximum period one certificate covers
- 12 months
At a glance
UAE Tax Residency Certificate: Key Facts
- Issued by: the Federal Tax Authority, online through EmaraTax.
- Two types: a DTA certificate for a named treaty country, or a certificate for other purposes.
- Individuals: 183 days in 12 months, or 90 days plus residence permit and a home or job in the UAE, or a centre-of-interests test.
- Companies: incorporated in the UAE or effectively managed here; new companies wait 12 months unless a corporate tax return has been filed.
- Period: a past or current period of up to 12 months; never a future period.
- Fees: AED 50 to submit, then AED 500, 1,000 or 1,750 on approval, plus AED 250 per printed copy.
The basics
What Is a UAE Tax Residency Certificate?
A Tax Residency Certificate is a document issued by the Federal Tax Authority proving that a person was a UAE tax resident for the period it states. It is issued electronically on EmaraTax and can also be ordered as a printed copy.
The UAE had signed 146 double taxation agreements by the end of 2024, according to the Ministry of Finance. Those treaties can reduce or remove foreign tax on dividends, interest, royalties, fees and pensions, but the other country will normally only grant the lower rate when it sees proof of UAE residence. That proof is the TRC.
Before the FTA took over the service, certificates were issued by the Ministry of Finance, which is why older documents and some foreign forms still refer to a "Tax Domicile Certificate".
- Issued by the FTA on EmaraTax
- Covers one past or current 12-month period
- Required by most treaty partners to apply DTA rates
- Available to individuals, companies and exempt persons
Choose the right certificate
Which Type of Tax Residency Certificate Do You Need?
You choose the certificate type on EmaraTax. Picking the wrong one is a common reason for a certificate being refused abroad.
Certificate for other purposes
- Used for
- Banks, foreign authorities and contracts that need proof of UAE residence but not a treaty claim
- What it states
- UAE tax residence under domestic law
Foreign form stamping
- Used for
- Countries that insist on their own residence form being signed by the FTA
- What it states
- Added to a TRC application; the form must match the TRC period and country
Individuals
Who Qualifies as a UAE Tax Resident Individual?
Under Cabinet Decision No. 85 of 2022 and Ministerial Decision No. 27 of 2023, an individual is a UAE tax resident if they meet any one of three tests for a 12-month period.
- 183-day test
- Physically present in the UAE for 183 days or more in a consecutive 12-month period. Days do not need to be consecutive.
- 90-day test
- Present for 90 days or more, and a UAE or GCC national or holder of a valid UAE residence permit, and a permanent place of residence or a job or business in the UAE.
- Centre of interests test
- Your usual or primary place of residence and your centre of financial and personal interests are in the UAE, whatever the number of days.
Any part of a day spent in the UAE counts as a full day, including travel days. Days spent in the UAE because of exceptional circumstances outside your control may be disregarded.
Day counting
How Are Days in the UAE Counted for a TRC?
The FTA counts calendar days of physical presence within UAE borders. Any day or part of a day, however brief, counts as a full day, so the days you arrive and leave are both included. The days do not need to be in a row and can fall in any consecutive 12-month window you choose.
The FTA's evidence is the entry and exit report from the Federal Authority for Identity, Citizenship, Customs and Port Security (ICP), or the competent local authority, such as the GDRFA in Dubai. We download and reconcile it before choosing the period, because a period that starts a few weeks earlier or later often decides whether you pass the 183-day or 90-day test.
- Example: you arrive on 3 January and leave on 6 March. That stay counts as 63 days, including both travel days.
- Holding a residence visa is not enough on its own. A visa holder who spent fewer than 90 days here, with no centre of interests in the UAE, does not qualify.
- A Golden Visa does not make you tax resident automatically. You still need to meet one of the three tests.
Companies
Can a Company Get a Tax Residency Certificate?
Yes. A juridical person is a UAE tax resident if it is incorporated or otherwise formed in the UAE, including mainland LLCs, free zone companies and civil companies, or if it is a foreign company effectively managed and controlled in the UAE.
- New companies: a company that has not yet filed a corporate tax return must have been established for 12 months before it can apply.
- Current-year certificates: a company can apply for its current tax period only once three months of that period have passed.
- Free zone companies and QFZPs can apply in the same way as mainland companies. Paying 0% corporate tax as a Qualifying Free Zone Person does not prevent a certificate.
- Offshore companies incorporated in the UAE are treated as juridical persons by the FTA's guide. Whether a "treaty" certificate is issued depends on the residence test in that treaty, so evidence of real management in the UAE matters most for them.
- Exempt persons, such as qualifying public benefit entities and investment funds, are treated as liable to tax and can apply.
For a treaty certificate, the treaty's own residence article (usually Article 4) decides. Many UAE treaties look at incorporation or place of effective management, so we prepare a written statement showing where the board meets and where key decisions are taken.
FTA fees
How Much Does a UAE Tax Residency Certificate Cost?
Fees are set by Cabinet Decision No. 65 of 2020. The submission fee is paid when you apply; the processing fee is charged only after the FTA approves the application.
| Fee | Who pays it | Amount (AED) |
|---|---|---|
| Submission fee | Every applicant, non-refundable | 50 |
| Processing fee | Applicants with a corporate tax TRN | 500 |
| Processing fee | Individuals without a corporate tax TRN | 1,000 |
| Processing fee | Companies without a corporate tax TRN | 1,750 |
| Printed certificate | Optional, per hard copy, delivered within the UAE | 250 |
| Foreign form stamping | Included in the processing fee; you pay the courier | Included |
The processing fee must be paid within 30 business days of approval or the application may be cancelled, and the submission fee is lost. Fees are not refunded if an application is rejected.
Documents checklist
What Documents Are Needed for a Tax Residency Certificate?
The FTA can ask for any evidence it needs. These are the documents it normally expects, by type of applicant.
Individual meeting the 183-day test
- Emirates ID and UAE residence visa, or passport copy with the ICP entry and exit report
- Entry and exit report covering the full 12-month period
- For a treaty certificate: proof of residence and a salary certificate or other proof of income
Individual meeting the 90-day test
- Emirates ID and residence visa, or passport with the ICP entry and exit report
- Proof of a job or business: salary certificate, trade licence or evidence of income in the UAE, or
- Proof of a permanent home: certified tenancy contract (Ejari), long-term rental contract, landlord letter, or title deed with a DEWA, ADDC or other utility bill in your name
Individual relying on the centre of interests test
- Emirates ID and residence visa, or passport with the entry and exit report
- A written statement explaining why your financial and personal interests are centred in the UAE, with evidence such as family residence, schooling, employment, business and investments
- Proof of your primary residence, such as a tenancy contract or title deed with a utility bill
- Proof of income, such as a salary certificate, share certificate, trade licence or UAE bank statements
Mainland or free zone company
- Trade licence and office lease agreement
- Certificate of incorporation and certified Memorandum of Association
- Corporate tax TRN, if registered
- Authorised signatory details (name, Emirates ID, passport) and proof of authority, such as a power of attorney
- Where relevant, a written statement on effective management and control in the UAE, with board minutes and other evidence
The FTA list does not include audited financial statements, but we usually add the latest accounts and UAE bank statements because they show real activity and answer the FTA's most common follow-up questions.
Step by step
How Do You Apply for a Tax Residency Certificate on EmaraTax?
Step01
Confirm the test and the period
Choose the residence test you meet and the 12-month period or tax period to cover. Individuals use the calendar year as their tax period; companies use their financial year.
Step02
Log in to EmaraTax
Use an existing EmaraTax account, create one, or sign in with UAE PASS, then go to Other Services and select Tax Residency Certificate.
Step03
Select the TRN and certificate type
Choose your corporate tax TRN, or "No TRN". Then choose a DTA certificate and the treaty country, or a certificate for other purposes.
Step04
Upload documents and pay AED 50
Complete the form, upload the evidence, ask for printed copies or foreign form stamping if needed, and pay the submission fee.
Step05
Answer any FTA questions
The FTA generally responds within 10 business days. If it asks for more information, you have 30 business days to reply.
Step06
Pay the processing fee and download
After approval, pay AED 500, 1,000 or 1,750. The certificate can then be downloaded and is also emailed to you. Printed copies follow within about 5 business days.
Timing
How Long Does It Take to Get a TRC, and What Period Does It Cover?
The FTA generally responds within 10 business days of receiving a complete application, with an approval, a rejection or a request for more information. Printed certificates are dispatched within 5 business days of paying for them, to UAE addresses only. A well-prepared file is usually the fastest route, because every information request adds weeks.
A certificate covers one tax period or another 12-month period that you select:
- It can cover a past period or the current one, but never a future period.
- It cannot be longer than 12 months.
- Companies can apply for the current period once three months of it have passed; individuals can apply as soon as they meet a residence test.
- There is no renewal. You apply again for each new period, and the FTA can withdraw a certificate if it learns that the facts were wrong or have changed.
TRC application desk
Get Your Tax Residency Certificate Approved the First Time
We confirm which test you meet, choose the period that works, prepare the evidence and file your application on EmaraTax, then deal with any FTA questions until the certificate is issued.
What we handle
- Residence test and day-count review
- Best 12-month period selected
- Effective management statement for companies
- Documents prepared and uploaded on EmaraTax
- FTA queries answered and foreign forms stamped
Where it is used
What Is a Tax Residency Certificate Used For?
Lower withholding tax abroad
Claim a treaty rate on dividends, interest, royalties or service fees paid to you by a company in a treaty country.
India and other source countries
Indian payers, for example, need a TRC before applying a DTA rate, usually with Form 10F. Many other countries have similar forms.
Proving you left your home country
Supports a claim that you are no longer resident in your previous country, alongside that country's own exit rules.
Pensions and investments
Banks, brokers and pension providers abroad often ask for it before paying without local tax.
Group and holding structures
Shows that a UAE holding or trading company is resident here when it receives payments from foreign group companies.
Contracts and tenders
Some foreign clients and authorities require proof of UAE tax residence before paying invoices gross.
Dual residence
What If You Are Tax Resident in Two Countries?
Being a UAE tax resident under domestic law does not automatically make you resident for a treaty. Each treaty has its own residence article, and a DTA takes precedence over domestic law, including Cabinet Decision No. 85 of 2022.
If you are resident in both countries under their domestic rules, the treaty's tie-breaker rules decide. For individuals they usually look, in order, at where you have a permanent home, where your personal and economic ties are closest, where you habitually live and your nationality. For companies many UAE treaties use the place of effective management or incorporation.
This matters most for people who moved to the UAE recently but still own a home, run a business or keep family in their previous country. We review the treaty wording and your facts before applying, so the certificate supports a claim that will stand up abroad.
Avoid a rejection
Why Are Tax Residency Certificate Applications Rejected?
Wrong period selected
Day count or company age is tested for that exact period
Future or overlong period
A TRC cannot cover a future period or more than 12 months
New company under 12 months
Applies until the first corporate tax return is filed
Current year applied too early
Companies must wait three months into the period
90-day test without a permit or home
Both extra conditions must be met as well as the days
No evidence of management in the UAE
Treaty residence of companies often depends on it
Processing fee not paid in 30 business days
The approved application may be cancelled
Foreign form for a different period
It must match the TRC's period and country
Myths vs facts
Common Myths About the UAE Tax Residency Certificate
Much of what is written online about the TRC is out of date or simply wrong. These are the claims we hear most often, checked against the FTA's Tax Residency guide and service rules.
"Offshore companies can never get a TRC"
The FTA treats UAE-incorporated offshore companies as juridical persons. The real question is whether the treaty's residence test is met.
"You must have audited accounts"
They are not on the FTA's document list, though they are useful evidence of genuine activity.
"A residence visa makes you tax resident"
Only if you also meet one of the three residence tests for the period.
"A TRC is valid for a year from issue"
It covers the period printed on it, which can be a period that has already ended.
"One certificate works for every country"
A treaty certificate names one treaty partner. Apply separately for each country where you claim relief.
Glossary
Tax Residency Terms Explained
- Tax Residency Certificate (TRC)
FTA certificate confirming UAE tax residence for a stated period.
- Tax Domicile Certificate
Older name for the TRC, still used on some foreign forms.
- Double taxation agreement (DTA)
Treaty between two countries that allocates taxing rights and reduces double tax.
- Permanent place of residence
A home continuously available to you, owned or rented.
- Centre of financial and personal interests
The country where your work, business, investments, family and social ties are most significant.
- Effective management and control
Where key management and commercial decisions for a company are actually taken.
- Tie-breaker rule
Treaty rule deciding a single country of residence for someone resident in both.
- Entry and exit report
ICP record of your arrivals and departures, used to prove days in the UAE.
Why SGA World
Why Choose SGA World for Your Tax Residency Certificate?
Eligibility checked first
We confirm the residence test and best period before you pay any FTA fee.
Linked to your tax position
TRC, corporate tax registration and transfer pricing reviewed together for groups.
FTA representation
Support with FTA queries, with representation through Saif Chartered Accountants.
Location: Dubai
Dubai Office
Our Dubai office in The Exchange Tower, Business Bay is the central hub for our audit, accounting and tax services across the UAE.
Dubai
Office 1923, The Exchange Tower, Business Bay, Dubai
Abu Dhabi
Khalidiya Towers M-B6, W10, Al Bateen, Al Khalidiyah, Abu Dhabi
Talk to an auditor
Tell us your company type, jurisdiction and deadline. We will confirm the scope, timeline and fee.
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Who prepared this page
Written and reviewed by SGA World's audit and tax team
This guide is prepared by chartered accountants at SGA World Auditing Accounting L.L.C S.P.C in Business Bay, Dubai, a Ministry of Economy and Tourism approved audit firm, and checked against Federal Tax Authority legislation and guidance. It is reviewed whenever the rules change.
- Last reviewed 7 October 2026
- Chartered accountants from India and the UK
- FTA representation through Saif Chartered Accountants
Have a question about your company?
Tell us your activity, jurisdiction and deadline. A chartered accountant will reply.
Ask an expertFrequently asked questions
UAE Tax Residency Certificate – FAQs
Short answers to the questions UAE businesses ask us most. Still unsure?
Talk to our team01.What is a Tax Residency Certificate in the UAE?
It is an official certificate from the Federal Tax Authority confirming that an individual or company was tax resident in the UAE for a stated period. It is mainly used to claim lower withholding tax under a double taxation agreement.
02.How many days do I need to stay in the UAE to get a TRC?
183 days or more in a consecutive 12-month period. With 90 to 182 days you can still qualify if you are a UAE or GCC national or hold a UAE residence permit, and you also have a permanent home or a job or business in the UAE.
03.Can I get a TRC with fewer than 90 days in the UAE?
Only under the centre of interests test, where both your usual place of residence and your centre of financial and personal interests are in the UAE. This needs a written statement and strong supporting evidence.
04.How much does a Tax Residency Certificate cost?
AED 50 to submit, then AED 500 if you have a corporate tax TRN, AED 1,000 for an individual without one or AED 1,750 for a company without one. Each printed copy costs AED 250.
05.How long does it take to get a TRC?
The FTA generally responds within 10 business days of a complete application. Requests for more information extend this, and printed copies take about 5 more business days.
06.How long is a UAE TRC valid?
It covers the tax period or 12-month period stated on it, not a year from the issue date. For later periods you must apply again.
07.Can a new company apply for a TRC?
Not straight away. A company that has not yet filed a corporate tax return must have been established for 12 months before applying.
08.Can a free zone company get a Tax Residency Certificate?
Yes. Free zone companies, including Qualifying Free Zone Persons paying 0% corporate tax, can apply in the same way as mainland companies.
09.Can an offshore company get a TRC?
The FTA treats UAE-incorporated offshore companies as juridical persons. Whether a treaty certificate is issued depends on the treaty residence test, so evidence that the company is managed in the UAE is essential.
10.Do I need audited financial statements for a TRC?
They are not on the FTA list of required documents for companies, but the FTA can request any evidence. We usually include them to show genuine activity.
11.Is a Golden Visa enough to get a TRC?
No. A Golden Visa or any residence visa helps with the 90-day test, but you still need to meet one of the three residence tests for the period.
12.Do I need to register for corporate tax to apply?
Individuals can apply without a TRN. Companies can too, but pay AED 1,750 instead of AED 500, and some treaty partners expect a TRN, so registering first is usually better.
13.Can I get a TRC for a future year?
No. The FTA only issues certificates for a past or current period, because it cannot confirm residence for a period that has not started.
14.What is the difference between a DTA certificate and a certificate for other purposes?
A DTA certificate confirms residence under a specific treaty and names the other country. A certificate for other purposes confirms residence under UAE domestic law, for banks and other uses.
15.Can the FTA stamp a foreign country residence form?
Yes. You request it with the TRC application and courier the signed form to the FTA. It must cover the same period and country as the TRC and be in English or Arabic.
16.Do I need a TRC to claim DTAA benefits in India?
Yes. Indian payers generally need a TRC before applying a treaty rate, and usually also Form 10F. Check the exact requirements with the payer or your Indian tax adviser.
17.What happens if my TRC application is rejected?
Fees paid are not refunded. We review the reason, fix the evidence or period, and reapply, or advise whether the test can be met for a different period.
18.Who issued the Tax Domicile Certificate before the FTA?
The Ministry of Finance. The FTA now issues the certificate through EmaraTax, and Tax Domicile Certificate is the older name for the same document.
