How to Get a Tax Residency Certificate (TRC) in the UAE (2026)

A UAE Tax Residency Certificate (TRC) — also called a Tax Domicile Certificate — is an official document issued by the Federal Tax Authority (FTA) that confirms a person or company is a tax resident of the UAE. Its main value is unlocking the UAE's extensive network of Double Taxation Avoidance Agreements (DTAs) — so you can avoid being taxed twice on the same income and, in many cases, reduce or eliminate withholding tax abroad. This guide explains who qualifies, the documents, the cost and how to apply through the FTA's EmaraTax portal.

What is a Tax Residency Certificate — and why get one?

The TRC formally certifies your UAE tax residency for a given period. Individuals and companies use it to:

• Claim treaty benefits under the UAE's 100+ Double Taxation Agreements — the main reason most people apply;
• Avoid double taxation on income, dividends, interest or royalties earned abroad;
• Prove tax residency to foreign tax authorities, banks and counterparties.

There are two versions: a TRC issued under UAE domestic tax law, and a TRC issued for the purposes of a specific Double Taxation Agreement. You choose the relevant one when you apply.

Who is eligible for a UAE Tax Residency Certificate?

Individuals

You generally qualify as a UAE tax resident — and so for a TRC — if any of these apply:

• You were physically present in the UAE for 183 days or more in a consecutive 12-month period; or
• You were present for 90 days or more and are a UAE national, UAE resident or GCC national who has a permanent home, job or business in the UAE; or
• Your usual or principal place of residence and centre of financial and personal interests is in the UAE.

A valid UAE residence visa is normally required, and you'll need the official ICP entry-and-exit report as evidence of your days in the country.

Companies

A company generally qualifies once it has been established and holding an active trade licence for at least 12 months. Free-zone, mainland and (in eligible cases) offshore entities can apply, supported by the trade licence, constitutional documents and financials.

Documents required

For individuals: passport and UAE residence visa copy, Emirates ID, the ICP entry/exit report, and a certified copy of your residential tenancy/Ejari or title deed. (As of 2026, bank statements are no longer required for individual DTA applications — a helpful privacy improvement; confirm the current checklist on EmaraTax.)

For companies: valid trade licence, Memorandum of Association, the owners'/managers' passports, visas and Emirates IDs, a certified tenancy/Ejari, audited financial statements, and a company bank statement (typically the last 6 months).

How much does a UAE Tax Residency Certificate cost?

The FTA charges a submission and issuance fee that depends on the applicant. Indicative 2026 fees (confirm the current amounts on EmaraTax):

There is also a small submission fee at the start. Having a Corporate Tax registration (TRN) reduces the certificate fee, so it's worth getting registered first.

How to apply for a TRC — step by step

1. Create / log in to EmaraTax. The TRC is applied for entirely online through the FTA's EmaraTax portal.
2. Select the certificate type — domestic tax residency or under a specific Double Taxation Agreement — and the period.
3. Complete the application and upload documents for the individual or company as above.
4. Pay the submission fee, then the issuance fee once the FTA approves.
5. FTA review and issuance. Processing typically takes around 5–7 business days when the file is complete; the electronic certificate is then issued.

Timelines and requirements can change, and a rejected or incomplete application delays everything — so make sure your residency days, documents and certificate type are correct before you submit.

How Avyanco helps

Avyanco handles the full TRC application — confirming your eligibility, getting your Corporate Tax registration in place to reduce the fee where relevant, assembling and certifying the document pack, and submitting through EmaraTax on your behalf. Because we also run corporate tax, accounting and wealth-structuring for international clients, we position the TRC within your wider tax and treaty planning rather than as a standalone form. Talk to our team to get your UAE Tax Residency Certificate.