UAE Tax Residency Certificate (TRC): Eligibility, Documents and How to Apply via FTA EmaraTax
A UAE Tax Residency Certificate (TRC) is an official document issued by the UAE Federal Tax Authority (FTA) confirming that an individual or company is a tax resident of the UAE for a specific 12-month period. It is the primary document required to claim benefits under the UAE’s Double Taxation Avoidance Agreements (DTAA) — including reduced or nil withholding tax on dividends, interest, royalties and Fee for Technical Services paid from countries such as India, the UK, the US, Germany and Singapore. Since the introduction of UAE Corporate Tax in June 2023, a UAE TRC has become even more important for UAE-resident businesses and for individuals who have relocated to the UAE and wish to establish their tax residency. Sorting Tax helps individuals and companies obtain UAE TRC through the FTA’s EmaraTax portal.
TRC TDS Impact Table
| Applicant Type | Without UAE TRC | With UAE TRC (DTAA Rate) | Potential Saving |
|---|---|---|---|
| UAE resident — Income from India (FTS / Royalty) | 20% + surcharge (India domestic TDS rate) | 10–15% gross (India-UAE DTAA rate) | Save 5–10%+ on gross payment |
| UAE resident — Interest from India | 20% + surcharge | 12.5% (India-UAE DTAA) | Save ~7.5%+ |
| UAE resident — Business Profits from India (no PE) | 35% on gross (if no No PE Declaration) | Nil (DTAA — no PE in India) | Save up to 35% |
| UAE company — UK / Germany withholding tax | Domestic WHT rate (20–25%) | Lower DTAA rate (0–15% depending on treaty) | Varies by treaty |
Rates shown are illustrative. Actual rates depend on the applicable DTAA and the nature of income. Please verify with your tax advisor.
What is a UAE Tax Residency Certificate (TRC)?
A UAE Tax Residency Certificate (TRC) — also known as a Tax Domicile Certificate — is an official document issued by the UAE Federal Tax Authority (FTA) confirming that an individual or company is a tax resident of the UAE for a specified 12-month period.
The TRC serves two distinct purposes:
- DTAA / Treaty Purpose TRC: Used to claim benefits under a Double Taxation Avoidance Agreement (DTAA) between the UAE and another country. For example, a UAE-resident individual or company that receives income from India can present the UAE TRC (alongside Form 10F and a No PE Declaration) to their Indian customer to apply the lower India-UAE DTAA withholding tax rate instead of the higher Indian domestic rate.
- Domestic Purpose TRC: Used to confirm UAE tax residency for other purposes — such as banking, immigration formalities, foreign regulatory compliance, or demonstrating to a home country (e.g. India or the UK) that the individual’s tax residency has shifted to the UAE.
The UAE TRC is issued by the FTA through the EmaraTax portal and is valid for one year. It must be renewed annually.
Why Do Non-Residents and UAE Residents Need a UAE TRC?
Without a UAE TRC, the following consequences apply:
- India TDS at Domestic Rate: If you are a UAE-resident individual or company receiving income from India — such as FTS, royalties, interest or business profits — and you cannot present a valid UAE TRC, the Indian payer is required to withhold tax at the Indian domestic rate (up to 20% plus surcharge for FTS/royalties, and up to 35% for business profits). A UAE TRC enables the Indian payer to apply the significantly lower India-UAE DTAA rate.
- Home Country Taxation: Individuals who have relocated to the UAE from India, the UK or other countries may still be treated as tax resident in their home country if they cannot establish their UAE tax residency. A UAE TRC is strong evidence of UAE tax residency and supports the position that the individual is no longer taxable in their home country.
- Banking and Regulatory Requirements: UAE banks and foreign regulators increasingly require a TRC as part of KYC documentation, particularly following the introduction of UAE Corporate Tax.
- Required for Form 10F: Indian income tax regulations require that a UAE TRC be submitted alongside Form 10F when a UAE-resident entity claims DTAA benefit from an Indian payer. Without a TRC, Form 10F cannot be filed and DTAA benefit cannot be claimed.
Documents Required for a UAE TRC Application
The documents required depend on whether you are an individual or a company, and whether the TRC is for DTAA/treaty purposes or domestic purposes.
For Individuals — DTAA / Treaty Purpose TRC:
- Valid Passport
- UAE Residence Visa and Emirates ID
- Immigration entry / exit report (proof of days present in the UAE)
- Proof of income or source of income (e.g. salary certificate, employment contract, or trade licence if self-employed)
- Proof of UAE address (e.g. tenancy contract / Ejari or title deed) — may be requested
Note: Under the FTA’s October 2024 guidance (TPGTR1), bank statements are no longer a standard document requirement for individuals applying for a treaty-purpose TRC. However, the EmaraTax portal may still display the legacy field — upload if requested.
For Individuals — Domestic Purpose TRC:
All documents listed above, plus bank statements and additional proof of financial and personal ties to the UAE.
For Companies:
- Trade licence
- Audited financial statements for the relevant period
- Memorandum / Articles of Association
- Proof of UAE address
- Corporate Tax TRN (if registered) — enables autofill and lower processing fee
All documents must be uploaded in PDF, JPEG or PNG format via the EmaraTax portal.
UAE TRC Eligibility for Individuals — Three Tests
Under Cabinet Decision No. 85 of 2022, an individual qualifies as a UAE tax resident — and can apply for a TRC — if they meet ANY ONE of the following three tests:
Test 1 — 183-Day Rule (Simplest Test):
The individual was physically present in the UAE for 183 days or more in the relevant 12-month period. No additional conditions apply.
Test 2 — 90-Day Rule:
The individual was present in the UAE for 90 days or more in the relevant 12-month period, AND:
(a) Is a UAE or GCC national, or holds a valid UAE Resident Permit; AND
(b) Has a Permanent Place of Residence in the UAE, OR carries on employment or a business in the UAE.
Test 3 — Primary Residence and Centre of Interests:
The UAE is the individual’s usual or primary place of residence AND the centre of their financial and personal interests — regardless of the number of days in the UAE. This test applies to individuals who may not meet the day-count tests but can demonstrate strong economic and personal ties to the UAE.
Important notes:
- Any part of a day spent in the UAE counts as a full day for the purpose of the day count.
- Holding a UAE Residence Visa does not automatically make you a UAE tax resident — you must meet one of the tests above.
- A TRC can only be applied for in respect of a current or past 12-month period — not a future period.
- Individuals can apply as soon as the residency criteria are met (e.g. once 183 days have been completed).
UAE TRC Eligibility for Companies — What You Need to Know
A company (juridical person) can apply for a UAE TRC if it falls under one of the following categories:
Category 1 — UAE-Incorporated Company (including Free Zone Companies):
Any company incorporated or registered in the UAE — including mainland companies and Free Zone companies — is considered a UAE tax resident. To apply for a TRC:
- The company must have been established for at least 12 months (if no corporate tax return has yet been filed); OR
- The company can apply after 3 months from the start of the relevant tax period (if a corporate tax return has been filed).
- Audited financial statements covering the period for which the TRC is requested are required.
Category 2 — Foreign Company Effectively Managed in UAE:
A company incorporated outside the UAE but effectively managed and controlled from the UAE (for example, where key board decisions are made in the UAE) may also qualify as a UAE tax resident and apply for a TRC, subject to demonstrating adequate UAE substance.
Important — Offshore Companies:
Offshore / International Business Companies (IBCs) with no substance, operations or management in the UAE are not eligible for a UAE TRC. Note that UAE Free Zone companies are NOT offshore companies — Free Zone companies are incorporated in the UAE and are eligible for TRC.
How to Apply for a UAE TRC via EmaraTax — Step by Step
Step 1 — Register on EmaraTax:
Create an account or log in at the FTA’s EmaraTax portal (emaratax.gov.ae). You must be registered on EmaraTax before you can access the TRC portal.
Step 2 — Navigate to TRC:
From the EmaraTax dashboard, click ‘Other Services’ in the sidebar → select ‘Tax Residency Certificate’.
Step 3 — Select TRN or No TRN:
If your company or you (as an individual) is registered for Corporate Tax, select your linked Corporate Tax TRN. If not, select ‘CT TRN Not Available’ — you can still apply.
Step 4 — Choose Certificate Type:
Select either ‘For DTA purposes’ (to claim Treaty benefit in another country) or ‘For other purposes’ (domestic use). If selecting DTA purposes, choose the relevant country from the list.
Step 5 — Complete Basic Information:
Fill in the financial period for which the TRC is required, your contact details and address.
Step 6 — Complete Request Information:
Provide the purpose of the TRC and any additional information required by the portal.
Step 7 — Upload Documents:
Upload all required documents in PDF, JPEG or PNG format. Ensure all documents are legible and consistent (names, addresses and dates must match across documents).
Step 8 — Request Printed Certificate (Optional):
If you need a physical hard copy, select this option here and pay the additional AED 250 fee. Note: hard copy delivery is only available to UAE addresses.
Step 9 — Pay Fees and Submit:
Pay the AED 50 submission fee. Submit the application.
Step 10 — Download the TRC:
Once the FTA approves the application, pay the processing fee (AED 500 / AED 1,000 / AED 1,750 depending on applicant type) within 30 business days. The digital TRC will be sent to your registered email and will be available for download from the EmaraTax portal. It includes a QR code for instant verification.
Timing note: Companies with a filed CT return can apply after 3 months into the relevant tax period. Individuals can apply as soon as residency criteria are met. No application can be made for future periods.
Legal Framework — UAE Tax Residency and TRC
The UAE Tax Residency Certificate is governed by the following legal framework:
Cabinet Decision No. 85 of 2022:
This Decision sets out the conditions under which individuals and companies are treated as UAE tax residents under domestic UAE law. It provides the three tests for individual tax residency (183-day rule, 90-day rule, and primary residence / centre of interests test) and the conditions for juridical persons.
Ministerial Decision No. 27 of 2023:
This Decision specifies the requirements for the issuance of Tax Residency Certificates and Certificates of Commercial Activity by the FTA.
Federal Decree-Law No. 47 of 2022 (UAE Corporate Tax Law):
The UAE Corporate Tax Law, effective for financial years beginning on or after 1 June 2023, established the UAE’s corporate tax regime. It defines ‘Resident Person’ for corporate tax purposes and directly impacts TRC eligibility for companies.
FTA Tax Procedures Guide TPGTR1 (October 2024):
The FTA’s most current guidance on tax residency and TRC procedures. It confirmed the new timing rules (application during the tax period), provided updated document requirements for DTA TRC applications, and contained a series of practical examples. This guide is available on the FTA’s official website.
UAE DTAAs:
The UAE has entered into DTAAs with over 100 countries. A UAE TRC is the standard document used to access these treaties. The applicable DTAA determines the reduced withholding tax rate that applies to each type of income.
Real-World Examples: How a UAE TRC Reduced Tax for Non-Residents
Example 1 — Indian Expat in UAE, Receiving Salary from India:
Mr. A relocated from India to Dubai in 2023 and took up employment with a UAE company. He continued to receive income from an Indian company as a consultant. Without a UAE TRC, the Indian company deducted TDS at 30% (the domestic Indian rate for non-residents). After obtaining a UAE TRC and filing Form 10F, the Indian company applied the India-UAE DTAA rate — reducing TDS significantly on his consulting income.
Example 2 — UAE Company Receiving FTS from India:
XYZ LLC, a UAE Free Zone company, provided software development services to an Indian client for USD 300,000. The Indian client initially deducted TDS at 20% plus surcharge (the domestic Indian FTS rate). XYZ LLC obtained a UAE TRC from the FTA, filed Form 10F and provided a No PE Declaration through Sorting Tax. The Indian client revised the TDS to the India-UAE DTAA rate of 10% — saving XYZ LLC over USD 30,000 in excess TDS on that single transaction.
Example 3 — British National Relocating to UAE:
Ms. B, a British national, relocated to Dubai and needed to demonstrate to HMRC that she was no longer UK tax resident. She obtained a UAE TRC from the FTA (Sorting Tax handled the application) and used it as part of her evidence of UAE tax residency in her UK Non-Resident Statutory Residence Test analysis.
Sorting Tax has helped individuals and companies from India, the UK, the US, Germany and other jurisdictions obtain UAE TRC and navigate the full DTAA compliance process.
Conclusion
A UAE Tax Residency Certificate is not merely a formality — it is the foundation of your DTAA claim and, in many cases, the difference between paying tax at a domestic rate of 20–35% and a treaty rate of 0–15%. Since the introduction of UAE Corporate Tax in June 2023, the TRC has become a central document for both UAE-resident companies managing their cross-border tax obligations and for individuals who have relocated to the UAE.
The FTA’s October 2024 guidance has made the process more accessible — applications can now be made during the tax period itself rather than waiting until year-end. However, the documentation requirements and eligibility criteria still need to be carefully assessed before filing to avoid rejection or delays.
Sorting Tax assists individuals and companies from India, the UK and other jurisdictions in obtaining UAE TRC through the FTA’s EmaraTax portal. We also provide the complete India DTAA compliance package — UAE TRC, Form 10F filing and No PE Declaration — so your Indian customers can apply the correct lower rate from the outset.
Contact us using the details below or click the WhatsApp button to speak with our team today.
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FAQ - UAE TRC
1. What is a UAE Tax Residency Certificate (TRC)?
A UAE Tax Residency Certificate (TRC) is an official document issued by the UAE Federal Tax Authority (FTA) confirming that an individual or company is a UAE tax resident for a specific 12-month period. It is used to claim benefits under the UAE’s Double Taxation Avoidance Agreements (DTAA) — such as reduced withholding tax on income received from India, the UK, the US, Germany and other treaty countries. It is also used to establish UAE tax residency for domestic purposes including banking and regulatory requirements.
2. Who issues the UAE TRC?
The UAE Tax Residency Certificate is issued by the Federal Tax Authority (FTA). Applications are submitted online through the FTA’s EmaraTax portal at emaratax.gov.ae.
3. How long does it take to get a UAE TRC?
Once a complete and correct application is submitted on EmaraTax, the FTA typically processes it within 3 to 7 business days for a digital certificate. If a printed hard copy is also requested, allow 7 to 10 business days for courier delivery. If the application is rejected or requires clarification, the timeline increases.
The UAE Tax Residency Certificate is issued by the Federal Tax Authority (FTA). Applications are submitted online through the FTA’s EmaraTax portal at emaratax.gov.ae.
4. What is the eligibility for a UAE TRC for an individual?
An individual can apply for a UAE TRC if they meet any one of: (i) 183+ days physical presence in the UAE in the relevant 12-month period; or (ii) 90+ days presence AND is a UAE/GCC national or UAE resident permit holder AND has a permanent home or employment/business in the UAE; or (iii) the UAE is their primary place of residence and centre of financial and personal interests. Note: holding a UAE Residence Visa alone does not automatically make you a UAE tax resident.
5. What is the eligibility for a UAE TRC for a company?
A UAE-incorporated company (including Free Zone companies) can apply for a TRC if it has been established for at least 12 months (if no CT return has been filed yet) or after 3 months into the relevant tax period (if a CT return has been filed). Audited financial statements are required. Offshore / IBC entities with no UAE substance are not eligible.
6. Can a UAE Free Zone company apply for a TRC?
Yes. UAE Free Zone companies are eligible to apply for a UAE TRC. The restriction on eligibility applies to offshore / International Business Companies (IBCs) with no UAE substance or operations — not to Free Zone companies, which are incorporated under UAE law and have UAE substance.
7. What is the validity of a UAE TRC?
A UAE TRC is valid for one year — it is issued for a specific 12-month period. It must be renewed annually with updated documents. A TRC can only be issued for a current or past period; it cannot be issued for a future period.
8. What are the fees for a UAE TRC?
The application submission fee is AED 50 for all applicants. After approval, the processing fee is: AED 500 for applicants with a Corporate Tax TRN; AED 1,000 for individuals without a TRN; AED 1,750 for companies without a TRN. An additional AED 250 per copy applies if a printed hard copy is required. All processing fees must be paid within 30 business days of FTA approval.
9. Do I need a UAE TRC to claim India DTAA benefits?
Yes. A UAE TRC is required alongside Form 10F (filed on the Indian income tax portal) and a No PE Declaration for a UAE-resident individual or company to claim the benefit of the India-UAE DTAA on income received from India. Without a valid UAE TRC, the Indian payer will deduct TDS at the full Indian domestic rate. Sorting Tax can assist with all three documents.
10.When can I apply for a UAE TRC — do I have to wait until year end?
No. Following the FTA’s October 2024 guidance (TPGTR1), companies can apply after 3 months from the start of the relevant tax period, and individuals can apply as soon as they satisfy the residency criteria — for example, once the 183-day threshold has been reached. You no longer need to wait until the end of the year. Applications cannot be made for future periods.
11. What documents do I need for a UAE TRC application?
For individuals applying for a DTAA-purpose TRC: valid passport, UAE residence visa and Emirates ID, immigration entry/exit report, proof of income/source of income, and proof of UAE address. Note: bank statements are no longer a standard requirement for individuals applying for a treaty-purpose TRC under the FTA’s October 2024 guidance. For companies: trade licence, audited financial statements, MoA/AoA, UAE address proof, and Corporate Tax TRN if registered.
12. Can a non-working individual or family member get a UAE TRC?
Yes, in certain circumstances. A non-working individual or family member who satisfies the UAE tax residency conditions — for example, by meeting the 183-day physical presence test or the primary residence and centre of interests test — can apply for a TRC. Sorting Tax can assess eligibility based on individual facts.
13. How is a UAE TRC verified?
Each UAE TRC issued by the FTA contains a QR code that can be scanned to instantly verify the certificate’s authenticity via the EmaraTax portal. Foreign tax authorities, banks and Indian companies can verify the TRC electronically without contacting the FTA directly.
14. What is the difference between a UAE TRC for DTAA purposes and for domestic purposes?
A DTAA-purpose TRC is used to claim treaty benefits in a foreign country — for example, to secure a reduced Indian TDS rate on income from India. A domestic-purpose TRC is used to confirm UAE tax residency for other purposes — such as banking, regulatory submissions, or demonstrating to a home country that your tax residency has shifted to the UAE. The document requirements and sometimes the fee differ between the two types.
15. Can Sorting Tax help obtain a UAE TRC?
Yes. Sorting Tax regularly assists individuals and companies from India, the South Africa and other jurisdictions in obtaining UAE TRC through the FTA’s EmaraTax portal. We assess eligibility, advise on the correct documents, prepare and file the application and liaise with the FTA on any queries. We also provide the complete India DTAA compliance package — UAE TRC, Form 10F filing and No PE Declaration — for clients who need all three documents for their Indian customers.
