Accounting Services
UAE Tax Residency Certificate
Tax Residency Certificate Services in the UAE
A Tax Residency Certificate (TRC) in the UAE is an official certificate issued by the Federal Tax Authority (FTA) confirming an applicant’s tax residency status in the United Arab Emirates for a specified period.
Whether you are an individual, entrepreneur, investor, or UAE-based company, obtaining a Tax Residency Certificate can be important when dealing with Double Taxation Agreements (DTAs), international tax matters, overseas income, and tax residency requirements in another country.
At KLOUDAC, we assist individuals and businesses with the UAE Tax Residency Certificate application process, helping you understand the eligibility requirements, prepare the required documentation, submit the application correctly, and address documentation requirements to support a smooth application.
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What Is a Tax Residency Certificate in the UAE?
A UAE Tax Residency Certificate, also known as a Tax Domicile Certificate, is issued by the Federal Tax Authority to eligible UAE tax residents.
The certificate can be issued:
- For the purpose of applying the provisions of a Double Taxation Agreement (DTA) between the UAE and another country
- For purposes other than applying the provisions of a DTA, where the applicant needs evidence of UAE tax residency
- Along with an international form that may require FTA stamping or attestation
A Tax Residency Certificate may help eligible UAE tax residents access benefits available under applicable tax treaties and provide official evidence of their UAE tax residency status.
The FTA confirms that the applicant must satisfy the applicable UAE tax residency requirements and provide supporting evidence.
Who Can Apply for a UAE Tax Residency Certificate?
A UAE Tax Residency Certificate may be relevant to both individuals and businesses that meet the applicable UAE tax residency requirements.
Individuals
Individuals who may require a UAE TRC include:
- UAE residents working or conducting business in the UAE
- Entrepreneurs and business owners
- Investors
- Directors and shareholders of UAE companies
- Professionals with international income
- Individuals with financial or personal interests in the UAE
- UAE residents dealing with overseas tax authorities
- Individuals seeking to benefit from an applicable Double Taxation Agreement
Companies and Legal Entities
UAE businesses may require a Tax Residency Certificate for:
- International business transactions
- Double Taxation Agreement purposes
- Overseas tax documentation
- International banking and financial requirements
- Cross-border transactions
- Demonstrating UAE tax residency
- Supporting international tax compliance
For juridical persons, the FTA requires relevant corporate documentation and, where applicable, evidence demonstrating that the company is effectively managed and controlled in the UAE.
Why Do You Need a Tax Residency Certificate in the UAE?
A UAE Tax Residency Certificate can be useful when you have financial, business, employment, or investment connections across multiple countries.
Key purposes include:
Double Taxation Relief
A TRC may allow eligible UAE tax residents to claim applicable benefits under a Double Taxation Agreement between the UAE and another jurisdiction.
Proof of UAE Tax Residency
The certificate provides official evidence of UAE tax residency for the relevant period.
International Tax Compliance
Individuals and companies may need to provide proof of tax residency when dealing with foreign tax authorities, banks, financial institutions, or international counterparties.
Cross-Border Business
UAE companies conducting business internationally may require a TRC as part of their overseas tax and documentation requirements.
Overseas Income and Investments
Individuals with investments, income, or financial interests outside the UAE may require evidence of their UAE tax residency when dealing with foreign jurisdictions.
UAE Tax Residency Certificate Requirements
The documents required for a UAE Tax Residency Certificate application depend on whether the applicant is an individual or a legal entity and on the basis under which UAE tax residency is being established.
Documents for Individuals
Depending on the applicant’s circumstances, documents may include:
Passport copy
Emirates ID
UAE residence visa, where applicable
UAE entry and exit report
Proof of UAE residence
Tenancy contract or other evidence of permanent residence
Salary certificate or proof of UAE employment
Evidence of carrying on a business in the UAE
Proof of source of income
Evidence of financial and personal interests in the UAE, where applicable
The FTA’s current requirements distinguish between different residency circumstances, including individuals who have been physically present in the UAE for 183 days or more, those present for 90–182 days, and other cases where the individual’s primary residence and centre of financial and personal interests are in the UAE.
Documents for Companies
A UAE company applying for a Tax Residency Certificate may need to provide:
Valid UAE trade licence
Lease agreement, where applicable
UAE Corporate Tax TRN, if applicable
Certificate of incorporation
Memorandum of Association, where applicable
Details of the authorised signatory
Emirates ID and passport of the authorised signatory
Establishment Contract or Power of Attorney proving authorisation
Evidence supporting effective management and control in the UAE, where applicable
UAE Tax Residency Rules for Individuals
One of the most important aspects of a Tax Residency Certificate application is demonstrating that you qualify as a UAE Tax Resident.
The number of days you spend in the UAE can be relevant, but 183 days is not the only consideration in every case.
Depending on the circumstances, UAE tax residency may be established based on:
183 Days or More
An individual who has been physically present in the UAE for 183 days or more during a consecutive 12-month period may meet the applicable tax residency criteria, subject to the relevant requirements and supporting evidence.
90 to 182 Days
Individuals who have been present in the UAE for between 90 and 182 days may need to provide additional evidence, such as:
- UAE employment or business activities
- Source of UAE income
- Permanent place of residence
- Other supporting evidence
Primary Residence and Centre of Interests
In certain circumstances, an individual’s UAE tax residency may also depend on whether their primary place of residence and centre of financial and personal interests are in the UAE.
The FTA may consider supporting evidence relating to residence, family connections, financial interests, employment, business activities, and other relevant circumstances.
Important: Meeting a particular number of days does not automatically guarantee issuance of a Tax Residency Certificate. The FTA reviews the application and supporting evidence before issuing the certificate.
Tax Residency Certificate for UAE Companies
A UAE Tax Residency Certificate for a company can be particularly important for businesses involved in international transactions.
Companies may use a TRC to support their tax residency position when dealing with:
- Foreign tax authorities
- International customers and suppliers
- Overseas subsidiaries
- Banks and financial institutions
- Cross-border transactions
- Double Taxation Agreement claims
For a company applying for a TRC, the FTA may require evidence that the company is established in the UAE and, where relevant, that it is effectively managed and controlled in the UAE.
Tax Residency Certificate for Double Taxation Agreements
The UAE has entered into Double Taxation Agreements with numerous jurisdictions.
A Tax Residency Certificate for DTA purposes may help an eligible UAE tax resident access benefits under an applicable treaty.
Depending on the relevant treaty, these benefits may relate to areas such as:
- Income tax
- Withholding tax
- Business income
- Dividends
- Interest
- Royalties
- Other categories of income
However, treaty benefits depend on the specific Double Taxation Agreement and the rules applicable to the particular type of income.
KLOUDAC can help you understand the documentation and tax residency considerations relevant to your application.
Why Choose KLOUDAC?
Applying for a UAE Tax Residency Certificate can involve more than simply submitting an online form.
At KLOUDAC, we help you understand the requirements and prepare your application based on your individual or business circumstances.
Our Tax Residency Certificate Support Includes:
Eligibility Assessment
We review your circumstances and help determine which tax residency criteria may be relevant to your application.
Document Review
We identify the supporting documents required for your application and review them for completeness and consistency.
Application Assistance
Our team can assist with the preparation and submission process through the applicable FTA platform.
Corporate TRC Support
We assist UAE companies with the documentation required for corporate Tax Residency Certificate applications.
DTA Documentation Support
If the TRC is required for Double Taxation Agreement purposes, we help you understand the documentation requirements relevant to the application.
International Form Assistance
Where applicable, we can assist you in preparing the documentation required for an international tax form to be submitted for FTA stamping or attestation.
Frequently Asked Questions
Explore our Frequently Asked Questions to learn more about KLOUDAC’s UAE Tax Residency Certificate, processes, and how we can support your business.
No. A residence visa and a Tax Residency Certificate serve different purposes. A UAE TRC is issued by the FTA based on applicable tax residency requirements.
Eligible natural persons and juridical persons that meet the applicable UAE tax residency requirements may apply for a Tax Residency Certificate.
Yes. A UAE company may apply for a TRC if it satisfies the applicable requirements. The FTA currently states that a juridical person applying for a TRC must generally have been established for at least 12 months.
The FTA allows applicants to select an applicable tax period or another 12-month period subject to its rules. A certificate cannot be issued for a future period that has not commenced.
The FTA currently states that a juridical person must have been incorporated or established for at least 12 months to apply for a Tax Residency Certificate.
Get Professional Assistance With Your UAE Tax Residency Certificate
KLOUDAC provides professional UAE Tax Residency Certificate services for individuals and businesses.
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