Tax Residency Certificate in the UAE: A Complete Guide.

A tax residency certificate (TRC) is a document issued by the Federal Tax Authority (FTA) proving that a person or company is tax resident in the UAE. You apply online through the FTA's EmaraTax portal, upload proof that you meet the residence test, and pay a AED 50 submission fee plus a review fee of AED 500, AED 1,000 or AED 1,750. The FTA aims to complete a full application within 10 business days. Each certificate covers one period of up to 12 months.

Everything below comes from the FTA service page, last updated on 11 August 2026, and the legislation behind it. We checked each source on 6 October 2026.

What a tax residency certificate is

Cabinet Decision No. 85 of 2022 defines a tax residency certificate as a certificate issued by the FTA proving that a person is a tax resident in the UAE. Its main use is to claim relief under a double taxation agreement (DTA), for example a reduced withholding tax rate or a withholding tax refund in the other country.

The UAE does not levy income tax on individuals, but an individual can still be UAE tax resident and apply for a certificate under the tests below.

You may also see the document called a tax domicile certificate. The name used by the FTA and in the legislation is Tax Residency Certificate.

Two types: treaty purposes and domestic purposes

The FTA issues two types of certificate, and you choose one in the application.

• For treaty (DTA) purposes. This is issued under Ministerial Decision No. 247 of 2023. The test is whether you meet the residence conditions of that particular treaty, so you select the other country first. The certificate names the treaty and the other country. The FTA warns that the other country may require you to be registered for Corporate Tax in the UAE.
• For purposes other than a DTA. This is often called a certificate for domestic purposes. The test is the UAE's own residence rules in Cabinet Decision No. 85 of 2022, read with Ministerial Decision No. 27 of 2023 for individuals.

Some countries use their own residence form. The FTA can stamp that form on request, and the cost is included in the certificate fee. The form must be completed and signed by you, and it must cover the same 12-month period and the same country as the certificate.

Who can apply, and the test

The FTA service is open to anyone who is UAE tax resident under UAE tax legislation or under a DTA.

Applicant	Test	Result
Company incorporated, formed or recognised under UAE law, mainland or free zone	Incorporation in the UAE	Tax resident, and can apply once it has been established for 12 months
Foreign company effectively managed and controlled in the UAE	Resident under a UAE tax law, here the Corporate Tax Law	Tax resident; proof of management and control is required
UAE branch of a foreign company	Excluded from the incorporation test	Not tax resident in its own right
Individual: 183 day test	Physically present in the UAE for 183 days or more in the relevant 12 consecutive months	Tax resident
Individual: 90 day test	Present for 90 days or more in the relevant 12 consecutive months, and a UAE national, a GCC national or holder of a valid UAE residence permit, and has a permanent place of residence in the UAE or carries on employment or a business here	Tax resident
Individual: primary residence test	Usual or primary place of residence and centre of financial and personal interests are both in the UAE	Tax resident
Corporate Tax group	A group is not an incorporated entity	Cannot apply as a group; each member applies on its own

The Corporate Tax Law has its own definition of a resident person, which is a related but separate question.

How the 183 and 90 day tests are counted

Ministerial Decision No. 27 of 2023 sets the counting rules:

• A day is a calendar day, and any part of a day in the UAE counts.
• The days do not need to be consecutive.
• The FTA may disregard days when you were in the UAE because of exceptional circumstances beyond your control that stopped you leaving as planned.
• A permanent place of residence is a furnished home that is continuously available to you. You do not need to own it; it can be rented.
• Your usual or primary place of residence is where you spend most of your time as part of your settled routine.

Validity and when you can apply

A certificate covers one tax period, or any other 12-month period you select. For a company the tax period is its financial year. For an individual it is the calendar year.

• It cannot cover a future period, or a period longer than 12 months.
• A company must have been incorporated or established for at least 12 months before it applies.
• For a period that has not finished, a company can apply once three months of the period have passed. An individual can apply as soon as the residence test is met.

A certificate applies only to the period chosen. There is no automatic renewal, so you apply again for each later period. The FTA can also withdraw a certificate if it learns that the information was incorrect or the facts have changed.

Documents required

The FTA lists these documents on its service page and states that the August 2026 list prevails over its older guide.

Applicant	Certificate for domestic purposes	Certificate for treaty purposes
Individual, 183 days or more	Emirates ID or passport, with an entry and exit report from the Federal Authority of Identity and Citizenship or a local competent government entity	Emirates ID, passport or both, with an official entry and exit report. The passport is always mandatory. Proof of UAE income or salary, if applicable. Any further evidence the treaty requires
Individual, 90 to 182 days	Emirates ID and passport with an official entry and exit report, plus proof of UAE employment or business, or of a permanent place of residence in the UAE	As above
Individual, primary residence test	Emirates ID and passport with an official entry and exit report; proof of financial and personal interests in the UAE; proof of usual or primary residence in the UAE; proof of source of income, if applicable	As above
Company	Valid licence and lease agreement; certificate of incorporation; Corporate Tax TRN, if available; memorandum of association; the authorised signatory's Emirates ID and passport with proof of authorisation; proof of effective management and control in the UAE, where applicable	The same list, with a certified memorandum of association

The FTA's guide gives examples of acceptable proof: a certified tenancy contract or a title deed with a utility bill for a home, and a salary certificate for income. The FTA can ask for any further evidence it needs.

Fees

Fees are set by Cabinet Decision No. 65 of 2020 and its amendments. The FTA page shows them as follows.

Fee	Amount
Submission fee	AED 50
Review and electronic certificate: applicant with a Corporate Tax TRN	AED 500
Review and electronic certificate: individual without a Corporate Tax TRN	AED 1,000
Review and electronic certificate: company without a Corporate Tax TRN	AED 1,750
Each hard copy certificate	AED 250

A company with a Corporate Tax TRN therefore pays AED 550 for an electronic certificate, or AED 800 with one hard copy. An individual without a TRN pays AED 1,050, and a company without a TRN pays AED 1,800.

Fees must be paid in full before you can submit, and they are not refunded if the application is rejected.

How to apply through EmaraTax

1. Go to the EmaraTax portal. The FTA website states that its services are only available through UAE Pass.
2. Use your existing EmaraTax account, or create one.
3. Once logged in, choose "other services".
4. Select "Tax Residency Certificate".
5. Select the applicant's Corporate Tax TRN. If there is none, choose "No Tax Registration Number". A TRN lowers the fee and fills in your details automatically.
6. Select the type of certificate: for a DTA, where you pick the other country first, or for other purposes.
7. Complete the remaining fields and upload the documents. Request any hard copies and the stamping of a foreign form at this step.
8. Pay the application and review fees in full.
9. Submit the application.
10. Download the certificate once it is approved. It is also sent to your registered email address.

The FTA estimates 10 minutes to submit and 10 business days to complete a full application. A hard copy takes 5 business days from payment and is sent by courier to a UAE address only. Stamping a foreign form takes 10 business days from the date the FTA receives the completed form.

If the FTA asks for more information, you have 30 business days to reply. A recipient can check a certificate on the FTA's verification page or by scanning the barcode on it.

Why applications are rejected

The FTA does not publish a list of rejection reasons for the certificate itself. Its conditions point to the usual problems:

• The company has been established for less than 12 months.
• The period is in the future, is longer than 12 months, or a company applied before three months of the current period had passed.
• The evidence does not show that the residence test was met for the period chosen.
• For a treaty certificate, the applicant does not meet that treaty's residence conditions.
• A request for more information was not answered in time.

The FTA does list why it refuses to stamp a foreign form: the stamping was not requested in the application, the form was incomplete or unsigned (or unstamped, for a company), the FTA never received it, or its period or country does not match the application.

Tax residency certificate or commercial activities certificate?

They are different documents. Cabinet Decision No. 65 of 2020 describes a tax residency certificate as a document that lets a person benefit from double taxation agreements. A Certificate of Commercial Activities is a document that lets a person recover Value Added Tax charged in other countries, whether or not a double taxation agreement exists.

The fees also differ. The same decision sets AED 50 to submit a commercial activities application, AED 500 for the review and electronic certificate, and AED 250 for each paper copy.

How we help

For a company, the certificate period normally follows the financial year, and the FTA can ask for further evidence. Clean books and audited or year-end financial statements make the application straightforward. See our bookkeeping services in Dubai and our year-end accounts and audit support.

Frequently asked questions

How much does a tax residency certificate cost in the UAE?

The FTA charges a AED 50 submission fee plus a review fee: AED 500 for an applicant with a Corporate Tax TRN, AED 1,000 for an individual without one, or AED 1,750 for a company without one. Each hard copy costs a further AED 250. Fees are not refunded if the application is rejected.

How long is a UAE tax residency certificate valid?

A certificate covers one tax period, or any other 12-month period you choose. It cannot cover a future period or more than 12 months, so you apply again for each later period.

Do I need to spend 183 days in the UAE to get a certificate?

Not always. An individual also qualifies with 90 days or more if he or she is a UAE or GCC national or holds a valid UAE residence permit, and has a permanent place of residence, a job or a business in the UAE. A third test looks at where your usual or primary home and your centre of financial and personal interests are.

Terms in this guide: Tax residency certificate.

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