Tax Residency Certificate (TRC) in the UAE: Requirements, Costs and Application Process for 2026 

A Tax Residency Certificate, commonly called a TRC, is an official certificate issued by the UAE Federal Tax Authority (FTA) confirming that a person qualifies as a UAE tax resident for a specified period. 

For entrepreneurs, investors and companies, the certificate can be particularly important when claiming benefits under one of the UAE’s Double Taxation Agreements. The FTA can also issue a TRC for purposes other than applying a tax treaty. (FTA UAE) 

Getting a UAE business licence or residence visa does not automatically mean that every applicant qualifies for a TRC. Eligibility depends on UAE tax residency rules, the applicant’s circumstances, the period covered by the certificate and, when a tax treaty is involved, the requirements of the relevant Double Taxation Agreement. 

Quick answer: What is a Tax Residency Certificate in the UAE? 

A UAE Tax Residency Certificate is evidence issued by the FTA that an individual or juridical person is considered a UAE tax resident for a particular period. 

It is commonly used when an individual or business needs to demonstrate UAE tax residence to a foreign tax authority, bank, business partner or other institution. For treaty purposes, the FTA assesses the applicant against the residence conditions contained in the relevant international agreement. (وزارة المالية – الإمارات العربية المتحدة) 

Applications are made through the FTA’s Tax Residency Certificate service via EmaraTax. 

Who can qualify as a UAE tax resident? 

The main domestic rules are contained in Cabinet Decision No. 85 of 2022 on Determination of Tax Residency, supported by Ministerial Decision No. 27 of 2023. 

The rules differ for individuals and legal persons. (UAE Legislation) 

Tax residency for companies and other legal persons 

Under Article 3 of Cabinet Decision No. 85 of 2022, a legal person can generally be considered a UAE tax resident if: 

1. It was established, formed or recognized under UAE legislation, excluding a UAE branch registered by a foreign legal person; or 

2. It is considered a tax resident under the applicable UAE tax law. (UAE Legislation) 

This means that a UAE-incorporated free zone company may potentially qualify as a UAE tax resident, subject to the requirements relevant to the certificate being requested. 

Importantly, the FTA states that a juridical person applying for a TRC must have been incorporated or established for at least 12 months. (FTA UAE) 

Tax residency for individuals 

Under Article 4 of Cabinet Decision No. 85 of 2022, an individual may qualify as a UAE tax resident through several routes. 

An individual can qualify if they are physically present in the UAE for 183 days or more during a relevant consecutive 12-month period. (UAE Legislation) 

A second route may apply where the individual has been physically present for at least 90 days during a consecutive 12-month period, holds UAE nationality, a valid UAE residence permit or the nationality of another GCC member state, and either: 

• has a permanent place of residence in the UAE; or 

• carries out employment or business in the UAE. (UAE Legislation) 

A person may also qualify where their usual or primary place of residence and Centre of financial and personal interests are in the UAE. 

Ministerial Decision No. 27 of 2023 clarifies that the Centre of financial and personal interests considers factors such as employment, family and social relationships, business activities and the location from which a person’s assets are managed. It also confirms that a permanent residence does not necessarily have to be owned by the individual, but it should be continuously available to them. (وزارة المالية – الإمارات العربية المتحدة) 

For day counting, every day or part of a day during which the person is physically present in the UAE counts toward the relevant total. (وزارة المالية – الإمارات العربية المتحدة) 

Is a UAE residence visa enough to obtain a TRC? 

No. A residence visa by itself should not be treated as proof that the holder automatically qualifies for a Tax Residency Certificate. 

For example, an individual relying on the 90-day test must satisfy the additional conditions relating to residence, employment or business. Someone relying on the centre-of-interests test needs evidence showing that the UAE is genuinely the main location of their personal and financial interests. 

This distinction is especially important for entrepreneurs who hold UAE residence visas but spend significant periods outside the country. 

What documents are required for a UAE TRC? 

The exact documents depend on whether the applicant is an individual or a juridical person and whether the certificate is being requested under a Double Taxation Agreement. 

Documents for individuals 

Depending on the tax residency route being used, the FTA may require documents such as: 

• Emirates ID and UAE residence visa 

• Passport copy 

• Official UAE entry and exit report 

• Salary certificate or employment contract 

• Proof of carrying on a UAE business 

• Tenancy agreement or other evidence of a permanent residence 

• Property title deed and utility bill where relevant 

• Evidence of UAE income 

• Evidence supporting the individual’s personal and financial connections with the UAE 

For someone applying through the 183-day test, the entry and exit record is particularly important because it establishes physical presence during the relevant period. (FTA UAE) 

Documents for companies 

For a juridical person, the FTA’s 2026 service information lists documents including: 

• Valid trade or other relevant licence 

• Lease agreement, where applicable 

• UAE Corporate Tax TRN, if applicable 

• Certificate of incorporation 

• Certified Memorandum of Association, where available or required 

• Identification and authorisation documents for the authorised signatory 

• Evidence of effective management and control in the UAE, where applicable (FTA UAE) 

If the TRC is being requested under a Double Taxation Agreement, additional evidence may be necessary depending on that particular treaty. 

How do you apply for a Tax Residency Certificate?  

The application process is handled electronically through the FTA. 

The typical process is: 

1. Log in to or create an EmaraTax account. 

2. Open Other Services. 

3. Select Tax Residency Certificate. 

4. Choose the applicant’s Corporate Tax TRN where available, or select the no-TRN option. 

5. Choose whether the certificate is required for a Double Taxation Agreement or another purpose. 

6. Select the relevant treaty country if applying for DTA purposes. 

7. Enter the requested information. 

8. Upload the supporting documents. 

9. Pay the applicable application and certificate fees. 

10. Submit the application. 

11. Once approved, download the electronic Tax Residency Certificate. (FTA UAE) 

Providing a Corporate Tax TRN, where applicable, can reduce the TRC application fee and allows certain applicant details to be populated automatically. 

How much does a Tax Residency Certificate cost in 2026? 

According to the FTA service page updated in April 2026, a AED 50 submission fee applies. 

The electronic certificate fee then depends on the applicant: 

Applicant	Electronic TRC fee
Applicant registered with the FTA and holding a Corporate Tax TRN	AED 500
Individual without a Corporate Tax TRN	AED 1,000
Juridical person without a Corporate Tax TRN	AED 1,750
Additional hard-copy certificate	AED 250 per copy

The FTA states that the applicable fees are non-refundable if an application is rejected. (FTA UAE) 

Applicants should therefore check their eligibility and prepare the supporting documentation carefully before submission. 

How long does the TRC process take? 

The FTA currently states an estimated processing period of five business days from receipt of a completed application. 

A hard-copy certificate also has an estimated five-business-day processing period from payment of the relevant fee. International forms requiring FTA attestation are generally subject to a five-business-day processing period once the completed form and payment have been received. (FTA UAE) 

Incomplete applications or requests for further evidence can naturally extend the overall process. 

What period does a Tax Residency Certificate cover? 

A TRC can cover a Tax Period or another period of up to 12 months chosen by the applicant. 

The certificate cannot be issued for a future period that has not begun or for a period exceeding 12 months. (FTA UAE) 

For a juridical person, the FTA indicates that an application for a 12-month period that has not yet ended may generally be made once three months of that period have passed. An individual can apply once the relevant UAE tax residency conditions have been satisfied. (FTA UAE) 

Is there a deadline or penalty for not obtaining a TRC? 

A TRC should not be confused with mandatory tax registrations or tax return filings. 

There is no general annual deadline requiring every UAE company or resident to obtain a Tax Residency Certificate, and a TRC is not automatically required simply because you own a UAE company. 

Instead, businesses and individuals normally apply when they need formal evidence of UAE tax residence. 

The practical risk of delaying an application is therefore usually not a standard late-filing penalty. The larger concern is that you may be unable to provide the required evidence of UAE tax residence when claiming treaty treatment or dealing with a foreign authority. 

There is, however, an application-related deadline for certain international forms. Where the form or required processing fee is not provided within 30 business days, the FTA states that the stamping request will not be processed and a new application may be required. (FTA UAE) 

TRC for Double Taxation Agreement purposes 

One of the most important uses of a TRC is to support claims under the UAE’s network of Double Taxation Agreements. 

Ministerial Decision No. 247 of 2023 governs the issuance of TRCs for international agreement purposes. It provides that a person who meets the UAE tax residency conditions under the relevant international agreement may apply to the FTA for a certificate. (وزارة المالية – الإمارات العربية المتحدة) 

This distinction matters because domestic UAE tax residency and residency under a particular treaty are not always identical. 

For example, an applicant may have connections with two countries. The treaty may include additional residence or tie-breaker provisions that determine which jurisdiction is treated as the person’s residence for treaty purposes. 

For this reason, applicants seeking treaty relief should review the specific UAE treaty involved rather than relying only on the general UAE domestic rules. 

Common TRC mistakes to avoid 

One common mistake is assuming that incorporating a UAE company immediately makes it eligible for a certificate. The FTA currently requires a juridical person to have been established for at least 12 months before applying for a TRC. (FTA UAE) 

Another is treating a UAE visa as sufficient proof of tax residence. Physical presence, permanent residence, employment, business activity and personal or financial connections may all become relevant depending on the residency test used. 

Businesses should also avoid selecting a treaty application without first reviewing the residence provisions of the relevant DTA. A certificate for domestic purposes and a certificate for treaty purposes are related, but they are not necessarily assessed in exactly the same way. 

Finally, check that the period selected in the TRC application matches any foreign tax form submitted for FTA attestation. A mismatch can result in the international form being rejected for stamping. (FTA UAE) 

How Shams Free Zone and FZ+ can help 

For Shams Free Zone business owners, obtaining the right supporting documentation becomes easier when company, tax and accounting records are organized from the start. 

Shams provides tax and accounting support alongside its wider business setup services, helping entrepreneurs manage the financial and compliance side of operating a UAE company. (Shams) 

Through Shams FZ+, business owners can get practical support with areas such as maintaining company records, preparing tax documentation and understanding the compliance steps that may affect a TRC application. 

The FTA ultimately determines whether an applicant qualifies and whether a certificate will be issued. Good preparation, however, can help reduce avoidable problems such as missing documents, incorrect periods or inconsistencies between corporate and tax records. 

For founders planning to use a UAE company internationally, TRC planning should therefore form part of the wider tax and compliance conversation rather than being treated as a last-minute certificate request. 

FAQs about Tax Residency Certificates in the UAE