The short answer
A Tax Residency Certificate (TRC) is issued by the Federal Tax Authority through EmaraTax. It confirms tax residence for one 12-month period. Individuals usually qualify with 183 days or more in the UAE, or 90 to 182 days plus a UAE job, business or permanent home. Companies qualify once they have been established in the UAE for at least 12 months; foreign branches and offshore companies can't apply. An electronic certificate takes about 10 business days from a complete application.
Do you need a tax residency certificate?
No one is obliged to hold a TRC. You need one when someone asks you to prove UAE tax residence:
- You moved to the UAE and your former country wants proof that you are no longer resident there.
- You receive income from abroad (dividends, interest, royalties or service fees) and want the lower tax rate a double tax treaty allows.
- A bank or foreign authority asks for proof of your tax residence.
- Your company invoices clients in treaty countries that would otherwise withhold tax on payments to you.
The UAE has double tax agreements with many countries, including Italy and the UK. Check the treaty with your country before you choose the certificate type.
Who qualifies: individuals
For a non-treaty certificate, the Federal Tax Authority assesses you under one of three cases:
| Case | Condition | Extra proof |
|---|---|---|
| 1. 183 days | Physically present in the UAE for 183 days or more in the 12-month period | Entry and exit report |
| 2. 90 to 182 days | Present 90 to 182 days, and employed or in business in the UAE, or with a permanent place of residence here | Employment contract, trade licence or tenancy contract |
| 3. Centre of interests | Your primary residence and centre of financial and personal interests are in the UAE | Proof of usual residence, financial and personal interests, and source of income |
You can apply as soon as you meet the criteria. For a treaty certificate, the treaty with the other country may set its own conditions.
Who qualifies: companies
- Established for at least 12 months in the UAE (incorporated or established here).
- Meets the residence criteria of Cabinet Decision No. 85 of 2022 for the 12-month period.
- Not eligible: branches of foreign companies and offshore companies, because they are not considered established in the UAE.
- Tax groups: the group itself is not a tax resident, but each member can apply if it meets the requirements.
- Management and control: where relevant, you show that the company is effectively managed and controlled in the UAE.
New company? The 12 months start from incorporation, so plan the certificate into your first year. We set this up from day one when we set up your company.
Treaty or non-treaty certificate?
Treaty (DTA) certificate
- Issued for one specific country the UAE has a double tax agreement with
- Used to claim treaty benefits, such as lower withholding tax
- Your passport is always required
- Plus any evidence the treaty asks for
Non-treaty certificate
- For other purposes, such as proving residence to a bank or authority
- Assessed under the three cases above
- Emirates ID and passport with an entry and exit report
Documents you need
| Applicant | Documents |
|---|---|
| Individual (non-treaty) | Emirates ID, passport, official entry and exit report; plus proof of UAE employment or business, permanent residence, interests or income source, depending on your case |
| Individual (treaty) | Passport (always), Emirates ID, entry and exit report, proof of UAE income or salary where relevant, and any evidence the treaty requires |
| Company | Valid trade licence and lease agreement, certificate of incorporation, memorandum of association (certified for treaty use), corporate tax TRN if available, authorised signatory's Emirates ID and passport with proof of authority, proof of management and control in the UAE where relevant |
How to apply on EmaraTax, step by step
- Log in to EmaraTax, or create an account.
- Choose "other services", then "Tax Residency Certificate".
- Select your corporate tax TRN if you have one, or the no-TRN option. A TRN fills in many details for you.
- Choose the certificate type: for a specific treaty country, or for other purposes.
- Complete the form and upload the documents. You can also ask for a printed copy or for the FTA to stamp a foreign tax form.
- Pay and submit.
- Download the certificate once approved. It is also emailed to you; printed copies are couriered.
Period, timing and validity
- One 12-month period per certificate: a tax period or another 12-month period you choose. It can't cover a future period or more than 12 months.
- Companies can apply three months into the period, or any time after it ends.
- Processing: about 10 business days for the electronic certificate from a complete application; 5 more business days for a printed copy after payment.
- Next year: apply again with updated documents.
The certificate and your home country
Many of our clients need a TRC because they have left a high-tax country such as Italy or the UK. The certificate is strong evidence, especially under a tax treaty, but your home country applies its own residence rules. In Italy, for example, registration with AIRE, where your family lives and where your interests are can all matter, and companies run from Italy can still be treated as Italian. Use the UAE certificate together with advice from a tax adviser in your home country. Italian speakers can read more on our Italian page.
Why TRC applications fail
- Too few days in the UAE, or no proof of a job, business or home to support 90 to 182 days.
- No entry and exit report, or one that doesn't match the period applied for.
- A company less than 12 months old, or a foreign branch or offshore company.
- Missing lease or licence for the company, or an expired one.
- The wrong certificate type: a non-treaty certificate when a treaty certificate was needed, or the wrong country.
Other FTA certificates
- Commercial Activities Certificate: for businesses with an active VAT registration, valid for one year from the date you choose.
- Attestation of a foreign form: the FTA can stamp a tax form from another country, if you complete and sign it and it matches your certificate's country and period.
How we help
We check whether you qualify, choose the right certificate type and period, collect the documents, submit the application on EmaraTax and answer any questions from the Federal Tax Authority. If we keep your accounts, your company's documents and tax registration are already in order.
Sources
Rules checked on 29 October 2026. The FTA's service card prevails over its guides; we follow the current version.
This page explains the rules in plain English. It is not tax advice for your case: book a free call and we will look at it.