Tax Residency Certificate (TRC)

A certificate issued by the UAE Federal Tax Authority confirming that a person or company is tax resident in the UAE, used to claim benefits under a double taxation agreement. Companies generally need to have been established for a period and to show genuine UAE activity.

Where it comes up

A TRC is how you evidence UAE tax residence to a foreign tax authority when claiming double taxation agreement benefits. Holding a residence visa is not the same thing, and the treaty partner will want the certificate.

What it costs

An application fee through EmaraTax, valid for one specified financial period. Renewing annually means applying annually.

Who it applies to

Individuals with genuine UAE presence, and companies with real UAE activity and audited financials. A licence alone is not enough.

How it actually goes

1. Establish eligibilityIndividuals need 183 days of physical presence in the UAE, or 90 days with a permanent home, employment or business here. Companies generally need to have been established for at least a year.
2. Assemble the evidencePassport and Emirates ID with an entry-and-exit report for individuals; trade licence, audited financial statements, tenancy and bank statements for companies.
3. Apply through EmaraTaxThe FTA issues the certificate; it is not obtained from the free zone or the licensing authority.
4. Name the treaty partnerCertificates are issued per country and per financial year, so a company claiming relief in two jurisdictions applies twice.

A residence visa is not tax residence. Holding a UAE visa while spending most of the year elsewhere will not persuade the other country's revenue authority, and the certificate is the evidence that settles it — or fails to.

In short

• Issued by the Federal Tax Authority
• Used to claim double taxation agreement benefits
• Requires demonstrable UAE substance, not just a licence

Where this leads

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