If you’re living or doing business in the UAE whether you’re a company owner, an investor, a freelancer, or a salaried employee you may need a Tax Residency Certificate (TRC) to benefit from international tax treaties, avoid double taxation, or simply prove your tax residency in the UAE. But navigating the TRC application process can be overwhelming if you don’t know where to begin. This 2025 guide walks you through everything who qualifies, what documents you need, the updated fees, and a step-by-step breakdown of how to apply using the EMARATAX portal.
What Is a Tax Residency Certificate (TRC)?
A Tax Residency Certificate (TRC) is an official document issued by the UAE Federal Tax Authority (FTA). It confirms that an individual or a legal entity is recognized as a UAE tax resident during a specific financial year.
Why is a TRC important?
- To claim tax benefits under the UAE’s Double Taxation Avoidance Agreements (DTAAs) with over 130 countries.
- To avoid paying income taxes in two jurisdictions for the same income.
- To establish financial credibility for global compliance or visa/residency applications.
- To access financial services (such as international banking) that require proof of tax residency.
Who Can Apply for a TRC in the UAE?
1. UAE-Registered Companies (Mainland & Free Zone)
Eligibility:
- The company must have been actively operating in the UAE for at least 183 days during the financial year.
- It should hold a valid trade license and operate from a physical office or workspace (virtual offices do not qualify).
❗ Offshore companies (like RAK ICC or JAFZA offshore) do not qualify for TRC but may apply for a Tax Exemption Certificate.
Required Documents for Companies:
- Valid UAE trade license
- Memorandum of Association (MOA) or company ownership structure
- Tenancy contract (with at least 3 months’ validity)
- Last 6-month UAE bank statement (showing business activity)
- Audited financial statements for the relevant year
2. Individuals (Residents, Employees, Investors, Freelancers)
There are two types of TRCs available for individuals:
a) TRC for Double Taxation Treaty (DTT) Purposes
This is the most common certificate for individuals looking to benefit from tax treaties between the UAE and other countries.
Eligibility:
- You must have lived in the UAE for at least 183 days in the past 12 months.
- You must have legal UAE residency (through visa sponsorship, employment, investment, etc.)
- You must have a source of income and sufficient documentation.
Required Documents:
- Passport, UAE residence visa, and Emirates ID
- Entry/exit report from UAE immigration to prove 183+ days of stay
- Certified lease agreement or utility bill in your name
- Salary certificate (for employees) or trade license (for freelancers or business owners)
- 6-month UAE bank statement
- Proof of income or financial support:
- Freelancer/Self-employed: Trade license + income record
- Investor: Property lease and rental income
- Retired: Pension letter or proof of savings/investments
- Dependent/Sponsored: Spouse’s salary certificate + marriage certificate
b) TRC for Domestic Purposes (Cabinet Decision 27 of 2023)
This TRC is used to establish UAE residency for domestic tax purposes, including under the new UAE Corporate Tax regime.
Residency Categories:
| Stay Duration | Required Documents |
|---|---|
| 183+ days | Passport + Entry/Exit Report |
| 90–183 days | All above + Proof of income (e.g., job, lease, utility bill) |
| <90 days | Strong proof UAE is the center of life (job, family, school, property) |
TRC Fees in UAE (Updated for 2025)
For TRC (Double Taxation Treaty):
| Applicant Type | Fees |
|---|---|
| Submission | AED 50 |
| Tax registrant (individual/company) | AED 500 |
| Non-tax registrant (individual) | AED 1,000 |
| Non-tax registrant (company) | AED 1,750 |
For Domestic TRC:
| Applicant Type | Fees |
|---|---|
| Submission | AED 50 |
| Tax registrant (individual/company) | AED 500 |
| Non-tax registrant (individual) | AED 1,000 |
| Non-tax registrant (company) | AED 1,750 |
Other Related Fees:
- Commercial Activity Certificate: AED 500
- Printed Certificate (optional): AED 250 per copy
How to Apply for a TRC Using EMARATAX Portal
Here’s a quick step-by-step on how to submit your TRC application online:
- Visit Emaratax Portal
- Log in or create an account (you can use UAE PASS)
- Go to Other Services
- Select your TRN or choose “No TRN” if you’re not tax-registered
- Choose the certificate type: TRC (Treaty), Domestic, or Commercial
- Upload required documents
- Pay AED 50 application submission fee
- Await FTA review and approval
- Once approved, pay the certificate fee
- Download the digital TRC, or request a printed copy (optional)
Special Tax Forms for Specific Countries
Some foreign tax authorities (e.g., India, France, Canada) require a country-specific tax form to be signed by the UAE FTA along with your TRC.
How to Submit It:
- Upload the completed form during application
OR - Send the physical form by courier/mail to FTA with a prepaid return envelope
Important: The form’s financial year must match your TRC application year.
Frequently Asked Questions (FAQs)
❓ Can I apply for a TRC without a TRN?
Yes. Simply choose “No TRN” when filling your application on the portal.
❓ Can I use a bank statement from another country?
No. Only a UAE-based bank account statement (6 months minimum) is accepted.
❓ I’m retired. Can I still get a TRC?
Yes, if you can prove sufficient financial means such as pensions, savings, or property income.
Pro Tips to Avoid Rejection
✅ Ensure your lease and utilities are in your name
✅ Apply early to avoid delays, especially near tax deadlines
✅ Keep digital copies of all uploaded documents
✅ Match your entry/exit report with your TRC year
✅ Don’t skip audited financials if you’re applying as a company
Conclusion
Applying for a UAE Tax Residency Certificate in 2025 is easier than ever especially with the online Emaratax portal streamlining the process.
Whether you’re an expatriate, investor, freelancer, or business owner, this certificate can open doors to global tax relief, better financial planning, and regulatory compliance.
If you’re still unsure about eligibility or documentation, it’s wise to consult with a tax advisor or accountant to avoid costly delays or rejections
