Tax residency certificate UAE: who qualifies and how to apply

What is a tax residency certificate in the UAE?

A tax residency certificate (TRC) is a certificate issued by the Federal Tax Authority (FTA) proving that a person is a tax resident in the UAE. That definition comes from Cabinet Decision No. 85 of 2022, the UAE's rules for determining tax residency, which have applied since 1 March 2023.

Individuals and companies can both apply. The certificate does not run for a year from the day it is issued; it covers a period you select, either a tax period or any other 12-month period, and it cannot cover a future period.

The FTA runs the service online through its Tax Residency Certificates platform, which you reach from EmaraTax, the FTA's digital tax platform. The same service issues Commercial Activities Certificates and, on request, stamps residency forms issued by other countries.

Treaty certificate or domestic certificate: which do you need?

You need a treaty certificate when you want to rely on a double taxation agreement (DTA) between the UAE and another country. The FTA issues it only for a DTA that the UAE has signed with that country and that is in effect, and you select the country at the start of your application.

For any other purpose, you apply for a TRC for purposes other than the application of a DTA, which the FTA's terms also call a domestic-purpose certificate. Treaty certificates are issued under Ministerial Decision No. 247 of 2023, while a domestic certificate requires you to meet the residency tests in Cabinet Decision No. 85 of 2022 for the period chosen.

A treaty certificate can carry extra conditions. The FTA asks for any additional evidence the DTA requires, and where the agreement refers to UAE residency rules, you must meet those too. Check the Ministry of Finance's International Treaties Dashboard to confirm an agreement exists before you apply.

Older guides mention a separate tax domicile certificate, but the FTA's current service page does not list one. If a foreign bank or authority uses that term, ask which TRC type it will accept. A Commercial Activities Certificate is different again: it needs an active value added tax (VAT) registration and is valid for one year from the date you specify.

Who is a UAE tax resident? The tests for individuals

An individual qualifies by meeting any one of three tests in Article 4 of Cabinet Decision No. 85 of 2022, which the FTA applies together with Ministerial Decision No. 27 of 2023. The day-count tests look at physical presence during the relevant 12 consecutive months.

You prove your days with an official entry and exit report, so check your travel record before you pick the period. Individuals can apply as soon as they meet the criteria for the chosen period, rather than waiting for it to end. The three tests are:

• 183-day test: you were physically present in the UAE for 183 days or more in the relevant 12 consecutive months.
• 90-day test: you were physically present for 90 days or more, you are a UAE national, a Gulf Cooperation Council (GCC) national or hold a valid UAE residence permit, and you either have a permanent place of residence in the UAE or work or run a business here.
• Residence and interests test: your usual or primary place of residence and the centre of your financial and personal interests are in the UAE.

Can a company get a tax residency certificate?

Yes. Under Article 3 of Cabinet Decision No. 85 of 2022, a company established, formed or recognised under UAE legislation is a UAE tax resident, and Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses expressly counts free zone companies among resident persons.

A company incorporated abroad can also be resident where UAE tax law treats it as one, for example when the Corporate Tax Law considers it effectively managed and controlled in the UAE. The FTA then asks for proof of that management and control. On top of the legal tests, the FTA's terms set these conditions:

• The company must have been incorporated or established for at least 12 months.
• Branches of foreign companies and offshore companies are not eligible, as the FTA does not consider them established in the UAE.
• A corporate tax group cannot apply as a group; each member applies on its own, and the group's credentials do not bring a lower fee.
• You can apply once three months of the chosen period have passed, or at any time after the period ends.

What documents does an individual need?

Every individual application starts with your Emirates ID or passport and an official entry and exit report, issued by the federal identity and citizenship authority or a local competent government entity. What else you add depends on the test you rely on and the type of certificate.

The FTA does not name specific documents as proof of work, home or interests, so choose clear evidence, such as an employment contract or a tenancy contract, that covers the same period as the certificate. The FTA's list is:

• 183 days or more: Emirates ID, or passport with the entry and exit report.
• 90 to 182 days: Emirates ID and passport with the entry and exit report, plus proof of UAE employment or business, or of a permanent place of residence in the UAE.
• Residence and interests: Emirates ID and passport with the entry and exit report, proof of your financial and personal interests and of your usual or primary residence in the UAE, and proof of your source of income if applicable.
• Treaty certificate: Emirates ID and/or passport with the entry and exit report, proof of UAE income or salary if applicable, and any evidence the DTA requires; the passport is always mandatory here.

What documents does a company need?

A company applies with its license, its constitutional documents and the identity of the person signing for it. The authorised signatory's Emirates ID and passport go in with proof of their authority to act for the company.

Make sure every name, number and date matches across the license, the memorandum of association (MOA) and the corporate tax record before you upload. If the other country also wants company documents legalised, that is a separate step from the TRC, and our commercial document attestation team can handle it. The FTA's list for companies is:

• Valid license and lease agreement.
• Certificate of incorporation.
• MOA, certified where you need a treaty certificate.
• Corporate tax registration number (TRN), if the company has one.
• Authorised signatory's Emirates ID and passport, with proof of authorisation.
• Proof of effective management and control in the UAE, where applicable.

How to get a tax residency certificate in the UAE, step by step

You apply online on the FTA's Tax Residency Certificates platform, reached through EmaraTax and open 24 hours a day, and the FTA estimates about 10 minutes to submit once your documents are ready. If you are registered for corporate tax, applying with that TRN reduces the review fee and fills in your details automatically.

If you are not yet registered and should be, read our guide to the corporate tax registration deadline or ask us about corporate tax registration first. The application runs in this order:

• Sign in to the TRC platform through EmaraTax, or create an account.
• Choose 'other services', then 'Tax Residency Certificate'.
• Select your corporate tax TRN if you have one, or continue without it.
• Choose the certificate type; for a treaty certificate, select the other country first.
• Complete the remaining fields, including the 12-month period, and upload your documents.
• Request any printed copies, and FTA stamping of a foreign residency form, in the same step.
• Pay the submission fee and review fee in full, then submit.
• Download the certificate once issued; the FTA also sends it to your registered email address.

How much does a TRC cost and how long does it take?

At the time of writing, a TRC costs a submission fee of AED 50 plus a review fee of AED 500 to AED 1,750, and the FTA lists 10 business days from receipt of a completed application to issue it. The fees are set under Cabinet Decision No. 65 of 2020 on the fees for FTA services, must be paid in full before you can submit and are not refunded if the application is rejected.

A hard copy takes five business days from payment, and stamping a foreign form takes 10 business days. Printed copies go by courier to UAE addresses only, and anyone receiving your certificate can check it on the FTA's Certificate Verification page or by scanning its barcode.

The FTA's fees at the time of writing are:

• AED 500 review fee for an applicant registered for corporate tax and applying with that TRN.
• AED 1,000 review fee for an individual without a corporate tax TRN.
• AED 1,750 review fee for a company without a corporate tax TRN.
• AED 250 for each hard copy certificate; stamping a foreign residency form is included in the processing fee.
• AED 500 for an electronic Commercial Activities Certificate.

Why TRC applications are rejected or held up

Applications fail when they miss a condition the FTA publishes, and because fees are not refunded on rejection, it pays to check these points before you submit. Stamped foreign forms carry their own risks: the FTA can decline stamping if you did not request it, the form is incomplete or unsigned, it never reached the FTA, or its period or country does not match the TRC.

The FTA cannot fill in a foreign form for you, so complete it, sign it and, for a company, stamp it before you upload. If the form or the fee does not reach the FTA within 30 business days, the stamping request is not processed. Watch for these mistakes:

• Applying for a company that has not yet completed 12 months since incorporation.
• Applying for a foreign branch or an offshore company, neither of which is eligible.
• Choosing a period that runs into the future or is longer than 12 months.
• Applying in the name of a corporate tax group, which is not a tax resident, instead of each member company.
• Leaving out the entry and exit report, or relying on a day count that the report does not support.
• Requesting a domestic certificate when the other country needs a treaty certificate, or selecting the wrong treaty country.
• Uploading documents whose names, dates or license details do not match each other.

How Global Sky PRO helps with your TRC

Global Sky PRO prepares your TRC application, checks each document against the FTA's list and the period you need, submits it on the FTA platform with you and follows up on any FTA questions. The FTA decides every application and sets its own processing times.

If your company is not yet registered for corporate tax, we can handle that registration as well, and we can arrange attestation if the other country asks for it. Government fees are paid at cost and shown separately from our service fee, which we quote in writing before work starts. See our FTA services or the full range of tax services.