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Co-Founder & CEO movingo
Editor
Author
Iakov Kukushkin
Copywriter, Journalist
Feb 27, 2026
The tax regime in the UAE is one of the most attractive in the world. If you want to take advantage of its benefits, it's important to confirm your tax residency. This requires a Tax Residency Certificate (TRC), which is a important document that can be useful in various situations, such as avoiding additional taxes when traveling abroad.
In this article, we'll discuss everything you need to know about obtaining a TRC in the UAE. We'll cover the criteria for individuals and businesses, as well as provide you with other valuable information and details about the processing costs.
In this article, we'll discuss everything you need to know about obtaining a TRC in the UAE. We'll cover the criteria for individuals and businesses, as well as provide you with other valuable information and details about the processing costs.
- What is a Tax Residency Certificate (TRC) in the UAE?
- Types of Tax Residency Certificates
- Who can apply for a Tax Residency Certificate in the UAE?
- Eligibility criteria for UAE tax residency
- Required documents and forms for TRC application
- Documents for TRC for individuals
- Documents for TRC for companies
- Double taxation treaty – Double Taxation Avoidance Agreements (DTAA or DTAs)
- Tax Residency Certificate eligible countries
- TRC for domestic purposes
- How to apply for a UAE Tax Residency Certificate by steps
- Tax Residency Certificate UAE cost in 2026
- Validity and renewal of a TRC in the UAE
- TRC for Free Zone and Mainland сompanies
- How to download a Tax Residency Certificate?
- UAE Tax Residency benefits for international business
- UAE Tax Residency Certificate FAQ
Key Takeaways
1
Purpose: TRC is essential for avoiding double taxation and claiming benefits under more than 100 international tax treaties.
2
Physical presence for natural persons: To qualify, individuals generally need to be in the UAE for 183 days or meet specific criteria for 90 days.
3
Company requirement: Legal entities must be operational for at least 1 year and provide audited financial statements.
4
Processing time: Expect 5 to 20 business days for the Federal Tax Authority (FTA) to issue the certificate.
5
Cost (2026): Fees range from AED 500 (Individual with TRN) to AED 1,750 (Companies).
6
Validity: Each certificate is valid for 1 year and covers a specific financial period.
7
Domestic vs. treaty: You can apply for a "Domestic" TRC (for local banks and entities) or a "Treaty" TRC (for international tax relief).
What is a Tax Residency Certificate (TRC) in the UAE?
A Tax Residency Certificate (TRC), also known as a Tax Domicile Certificate, is an official document issued by the Federal Tax Authority that confirms an individual's or company's status as a tax resident of the UAE for a specific period.
Types of Tax Residency Certificates
- Tax treaty purpose
It is used to claim benefits under Double Taxation Avoidance Agreements (DTAs), such as reduced withholding tax or exemption from being taxed twice on the same income.
- Domestic purpose
Used within the UAE or for administrative needs, such as:
- Opening bank accounts abroad
- Corporate structuring
- Regulatory or compliance requirements
- This is proof of UAE tax residence for foreign authorities without invoking a treaty
Who can apply for a Tax Residency Certificate in the UAE?
- For an individual
You can apply if you:
- Hold a valid UAE residence visa
- Meet the physical presence requirement
- Have proof of income or financial activity in the UAE
- For a legal entity
Companies registered in the UAE can apply if:
- They have been operational for at least 1 year
- They maintain audited financials
- They demonstrate management and control from within the UAE
Who must get a Tax Residency Certificate (TRC)?
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Receive income from another country
-
Operate international contracts or cross-border services
-
Want to avoid double taxation
-
Need proof of UAE tax residence for foreign banks, partners, or tax authorities
Typical users:
- Consultants and freelancers who work with foreign clients
- Holding companies and international trading firms
- Investors who earn dividends, interest, or royalties abroad
Eligibility criteria for UAE tax residency
Required documents and forms for TRC application
- Documents for TRC for individuals
- Passport copy
- UAE residence visa copy
- Emirates ID copy
- Entry/exit report (from immigration)
- Tenancy contract or proof of residence
- UAE bank statements (6 months)
- Salary certificate or proof of income
- Latest utility bill
- Documents for TRC for companies
- Trade license copy
- Certificate of Incorporation
- Memorandum & Articles of Association
- Audited financial statements (latest year)
- UAE bank statements (6–12 months)
- Lease agreement or office Ejari
- Passport and visa copies of shareholders/directors
- Organizational structure chart
Some nuances depend on how long you have been in the UAE during the year. For example, in March 2023, the law was passed that allows individuals to apply for a TRC certificate after living in the UAE for 183 days or more in the first year and 90 days afterwards, provided they meet certain residency requirements. Other details may become apparent during the application process. It is recommended to consult with specialists to make sure your documents are in order and to ensure you get the desired outcome.
Double taxation treaty – Double Taxation Avoidance Agreements (DTAA or DTAs)
The UAE has over 100 tax treaties with countries around the world. These agreements help to prevent the same income being taxed in two different countries and also reduce withholding taxes on dividends, royalties, and interest. In addition, these treaties provide legal certainty for international businesses operating in the UAE.
💡 A TRC is the mandatory document to claim DTAs benefits.
Tax Residency Certificate eligible countries
You can request a TRC if your income is from a country that has a DTAA with the UAE. Some major treaty partners include:
-
UK
-
India
-
Germany
-
France
-
China
-
Singapore
-
Netherlands
-
South Africa
-
Canada
-
EU countries
The UAE’s treaty network continues to expand annually, so, it's a good idea to keep up with the news about changes to take advantage of those agreements. If you're looking for the latest news or need assistance entering a new market, don't think twice about reaching out to us. We'll be happy to help you out, including doing all the paperwork if needed.
TRC for domestic purposes
For domestic purposes, the requirements are generally less stringent. Basic company or personal identification documents are usually enough — no need to specify the country of the treaty. TRC for Domestic Purposes often processed more quickly than treaty-related TRCs.
How to apply for a UAE Tax Residency Certificate by steps
- Log in to the Federal Tax Authority portal
- Select Tax Residency Certificate service
- Choose between Individual or Company
- Select Treaty or Domestic Purpose type
- Upload the required documents
- Pay the applicable fee
- Submit application
- Receive approval and download the certificate
Processing time is 5–20 business days, depending on the completeness of the application.
TRC application process in the UAE with movingo support
You can simplify this process by letting professionals handle it. Contact us, and we will take care of everything for you. We'll not only get you the required documents, but we'll also tell you which certificate you need for your situation.
Tax Residency Certificate UAE cost in 2026
The full cost depends on the Tax Registration Number (TRN), which means your Corporate Tax and VAT registration in the UAE.
💡 Note: The Corporate Tax Group is not a legal entity and cannot be considered a UAE tax resident. As a result, discounted fees are not available when using the group's credentials. However, members of the group can apply for a tax residency certificate individually, provided they meet the requirements and conditions.
Validity and renewal of a TRC in the UAE
A TRC is valid for one year (for a specific financial period). Renew it annually if needed. If so, you will also need to update your documents and reapply.
TRC for Free Zone and Mainland сompanies
How to download a Tax Residency Certificate?
- Log in to the Federal Tax Authority portal
- Go to My Applications
- Select the approved TRC
- Download the digital certificate (PDF)
- Request a stamped hard copy if required
UAE Tax Residency benefits for international business
A TRC is valid for one year (for a specific financial period). Renew it annually if needed. If so, you will also need to update your documents and reapply.
- ✅ Eliminate or reduce withholding taxes
- ✅ Avoid double taxation
- ✅ Optimize international holding structures
- ✅ Improve banking and compliance credibility
- ✅ Support substance for Corporate Tax planning
- ✅ Protect profits in cross-border operations
- ✅ Strengthen global business reputation
The UAE TRC is one of the most powerful tools for legal tax optimization for entrepreneurs, consultants, and international companies.
Need a hand running your business in the UAE? movingo'll take care of it:
-
Accounting: financial order for businesses and freelancers. - Taxes: meeting deadlines, compliance, avoiding penalties.
- Company formation: paperwork you could need, from business plan to company incorporation.
- Visas: documents for entry and stay, employees and families relocation.
UAE Tax Residency Certificate FAQ
The TRC is an official document issued by the Federal Tax Authority that confirms an individual or company's status as a tax resident of the UAE.
Yes, in the UAE, the terms "Tax Residency Certificate" and "Tax Domicile Certificate" are used interchangeably.
You must have a valid UAE residence visa and meet the physical presence requirement. You must also prepare supporting documents.
For individuals, get a UAE residency visa and hang out in the country for a while. For businesses, set up and run a real economic presence in the UAE.
Processing usually takes 5–20 working days.
No, you must have a valid UAE residence visa and meet the residency requirements.
The UAE TRC is recognized in countries that have a Double Taxation Avoidance Agreement (DTAA) with the UAE. This includes most European countries and India.
Companies are required to have audited financial statements. Individuals, however, do not need them.
Yes, if the company's been around for at least a year, has audited financials, and shows real management and substance in the UAE.
The TRC is valid for one year and applies to the specified financial period.
Applications must be submitted online through the Federal Tax Authority portal. Or, just text us!
You can only apply after meeting the residency requirements, such as having a sufficient physical presence for individuals or operating for one year for companies.
No, the UAE does not currently impose a personal income tax on individuals.
You must renew your TRC annually if you need ongoing proof of tax residency.
Yes, companies may still be subject to corporate tax, depending on their structure, income level, and other circumstances.
