UAE Tax Residency Certificate for Individuals

The UAE issues a Tax Residency Certificate to Individuals who meet certain criteria, confirming their residency status in the country. This certificate is essential for individuals who wish to take advantage of UAE tax treaties and agreements, avoid double taxation, and demonstrate their compliance with local tax laws. An individual will be considered a UAE tax resident if they have been physically present in the UAE for 183 days or more in a relevant consecutive 12-month period (days do not need to be consecutive). Nationality, residence visa or holding an Emirates ID alone do not automatically qualify an individual for a TRC - the applicant must meet one of the prescribed residency routes (e.g., 183-day test, 90-day + ties test, or the ‘primary place of residence / centre of interests’ test) and provide the required supporting documentation. An ‘individual’ is referred to as a ‘natural person’ under UAE law.

Eligibility Criteria - TRC for Individuals in UAE

The following are eligible for a Tax Residency Certificate in the UAE:

• A person who makes the United Arab Emirates their primary or usual domicile and focal point for their financial and personal interests
• The applicant must have been physically present in the UAE for 183 days or more in a relevant consecutive 12-month period (days need not be consecutive and parts of days are counted).
• Under the 90-day route an applicant must: (a) have been physically present in the UAE for at least 90 days in a relevant 12-month period; (b) be a UAE citizen, a UAE resident, or a GCC national; and (c) have either a permanent place of residence in the UAE or be employed in / run a business in the UAE (or meet the continuous right of occupation requirement, as prescribed).

Benefits of a Tax Residency Certificate for Natural Persons

• Tax Residency Certificate helps to avoid Double Taxation of Income.
• Tax Residency Certificate act as a local recognition of the individual in the UAE.
• A Tax Residency Certificate can reduce withholding tax on income earned from UAE sources.

Documents Required for Individual Tax Residency Certificate

• For Treaty Purpose
• For Domestic Purposes

For Treaty Purpose

• Passport
• Valid Residence Permit
• Emirates ID (EID filled must be similar to the name on the card for verification).
• A certified copy of residential lease agreement
• Source of income/salary certificate
• A six-month bank statement from the relevant local bank throughout the request's fiscal year
• Entry and departure reports from the appropriate local government agency or the Federal Authority of Identity and Citizenship.
• Proof of permanent address:
• Electricity bill in the applicant's name or, if relevant, an attested tenancy agreement.
• If the property is owned, a title deed will be accessible.

Source of income:

• Add the share certificate and trading license if the business is an individual..
• The lease agreement must include provisions for an applicant who owns property and utilizes it as a source of income.
• If an applicant has retired it is mandatory for an applicant to provide to the FTA a letter stating that he is using his own savings or bonds or investment. Furthermore, he will furnish an official document of support.
• In the event that the applicant is sponsored by their husband or wife, the applicant should provide a copy of the spouse's salary certificate, marriage certificate, or proof that the spouse has income.

For Domestic Purpose

Applicant is a Natural person resided in the UAE more than 183 days:

• Passport (Compulsory) and Emirates ID / UAE Visa residence if available.
• Entry-Exit report from Authority Source record and Citizenship, or a local competent Government entity.

Single applicant resided in the UAE for less than 183 days, but for at least 90 days:

• Your passport (mandatory) and Emirates ID/ UAE Visa residence if any.
• Entry and exit report from Federal Authority of Identity and Citizenship or local competent Goverment entity.
• Profit Proof/ Salary certificate/ Other Proof that a business is pursued within UAE Or Permanent residence Proof: Title deed, EJARI, Utility Bills or Other long-term Rent Contract.

Applicant is a natural person who have resided in the UAE for less than 90 days:

• Passport (mandatory) and Emirates ID / UAE Visa residence if available.
• Entry and exit report from Federal Authority of Identity and Citizenship
• Proof of Economic and Personal Interests – it shall be determined whether the core of financial and personal interests of a natural person finds itself in the State through the place of occupation, family and social relations, cultural or other activities, place of business, from which its real property is administered, or other facts and circumstances.
• Proofs of permanent place of residence: Title deed, EJARI, Utility Bills or Other long-term Rent Contract

Tax Residency Certificate for Individuals - Application Process

• Submission for the above-mentioned certificate types:
• To apply for TRC, go to the FTA's EMARATAX portal
• You can link your old account to the old TRC site, utilize your existing account on EMARATAX, or register a new one.
• Once you are logged in, choose "other services".

• Select the TRN (Tax Registration Number) for which you are applying TRC. Choose "No TRN" as the final choice if there isn't a TRN. By choosing the TRN, the user will be able to have the TRC Portal automatically fill in the information about them.

   

  

• Choose whether you require a TRC for Tax Treaty or Domestic Purpose
• Complete the creation process, pay the submission fees and submit the application
• After obtaining FTA's approval certificate processing fees are paid

In case of special Tax form, requires FTA's attestation: (For Tax Residency certificate for treaty purposes only).

In case of electronic special form it can be uploaded along with the application in the Tax Residency Certificate portal. The signed document will be returned to you via the application

• By mail with return service.
• By courier with return service
• The applicant will bear fees for sending and returning the documents.
• The form is to be filled by the Tax Payer and that shall correspond to the Application in the system with respect to the financial year of the Certificate.

Cost, Validity & Renewal for Individual Tax Residency Certificate

TRC - Cost

• Fee for Submission - AED 50
• For all Commercial Activity and Tax Registrants - AED 500
• Non-Tax Registered People - AED 1000

TRC - Validity

A Tax Residency Certificate shall be valid for 1 year from its date of issuance.

TRC - Renewal

There is no renewal for Tax Residency Certificate in the UAE. Each time you need a TRC, apply for a new Tax Residency Certificate

For assistance with the process of applying for a Tax Residency Certificate, speak with our qualified tax experts at Reyson Badger.

Individual Tax Residency Certificate in the UAE