How to Get a Tax Residency Certificate in UAE (2026 Step-by-Step Guide)

To get a Tax Residency Certificate (TRC) in the UAE, an individual or company applies through the Federal Tax Authority's EmaraTax portal, meeting either the individual residency criteria (typically 183+ days in the UAE, or a combination of shorter stays plus a permanent home and UAE-centered financial/personal interests) or the corporate criteria (a UAE-incorporated entity operating for at least one year), submits the required supporting documents, and receives the certificate — usually within 10–15 working days of a complete submission.

Why the Tax Residency Certificate Matters

If you're a UAE resident or a UAE company earning income connected to another country, you may be at risk of paying tax twice on the same income — once in the UAE and once abroad. The Tax Residency Certificate (also called a Tax Domicile Certificate) is the UAE's official proof of tax residency, and it's the document foreign tax authorities and banks ask for before they'll apply a Double Taxation Avoidance Agreement (DTAA) in your favor. The UAE currently has DTAAs with more than 130 countries, making the TRC one of the most valuable documents a UAE resident or company can hold.

Who Is Eligible for a UAE Tax Residency Certificate?

Individuals are generally eligible if they meet one of the following:

- Resided in the UAE for 183 days or more in the relevant 12-month period, or - Resided in the UAE for 90 days or more and hold a permanent place of residence in the UAE, or are a UAE/GCC national, and have their centre of financial and personal interests in the UAE, or - Have a permanent place of residence in the UAE and are employed or run a business there

Companies are generally eligible if they are:

- Incorporated in the UAE (mainland or free zone), and - Have been operating for at least one financial year, with financial statements to evidence this

Documents Required for a UAE TRC Application

For Individuals:

- Valid passport and UAE visa/Emirates ID copy - Certified UAE residential tenancy contract or title deed - UAE entry and exit report (from the General Directorate of Residency and Foreigners Affairs) - Salary certificate or proof of income/source of funds - 6 months of UAE bank statements

For Companies:

- Valid trade license copy - Memorandum of Association (MOA) - Passport and Emirates ID copies of shareholders/directors - Audited financial statements or management accounts for the relevant period - 6 months of UAE company bank statements - Certified lease agreement (Ejari) for the registered office

Step-by-Step: How to Apply for a Tax Residency Certificate in the UAE

1. Confirm eligibility — check your day count (individuals) or incorporation history (companies) against the FTA's criteria before applying, to avoid a rejected submission.
2. Create or log in to your EmaraTax account — TRC applications are submitted through the FTA's EmaraTax portal.
3. Select the Tax Residency Certificate service and choose the correct application type — individual or corporate.
4. Upload the required documents — incomplete document sets are the single most common cause of delay.
5. Pay the applicable FTA fee — fees differ for UAE nationals, GCC nationals, and foreign individuals/companies, and for domestic vs. international-use certificates.
6. Track the application — the FTA may request clarification or additional documents; respond promptly to avoid restarting the review clock.
7. Receive the certificate — once approved, the TRC is issued electronically and is valid for one year from the date of issue.

Common Mistakes That Delay TRC Applications

- Applying before meeting the minimum day-count or incorporation history requirement - Submitting bank statements that don't cover the full required period - Mismatched details between the tenancy contract, Emirates ID, and application form - Applying for the wrong certificate type (domestic vs. international use) for the destination country's requirement

How ISZ Global Can Help

ISZ Global prepares and submits Tax Residency Certificate applications for individuals and companies across Dubai, Abu Dhabi and Al Ain — from an initial eligibility check through document preparation, FTA submission, and certificate delivery. Get a free consultation or WhatsApp our team to start your TRC application today.