Tax Residence (TRC), scoped around your position.
Apply for a UAE Tax Residency Certificate with complete Ministry of Finance documentation and application support.
A Tax Residency Certificate application depends on applicant type, the requested period and whether the certificate is for a double-tax agreement or another purpose. Evidence should be matched to the selected legal test before submission.
Reviewed against current official guidanceContent review date: 2026-08-30. The official authority remains the source of truth for eligibility, deadlines, fees and processing.
When this service may be relevant
A UAE resident needs evidence for a double-tax agreement
A person needs a certificate for a non-treaty purpose
A foreign authority form requires FTA attestation
A company wants to assess whether the requested period is eligible
Records to prepare
Identification and entry/exit evidence for natural persons
Licence, lease, incorporation and constitutional documents for companies
Corporate Tax TRN where available
Proof of residence, income or effective management as applicable
Expected work products
- 01Applicant and purpose assessment
- 02Period-specific evidence checklist
- 03EmaraTax application support
- 04Fee and certificate-delivery summary
Important scope limits
- Requirements vary by person type and treaty
- A juridical person is generally required to have been established for at least 12 months
- The FTA determines eligibility and may request additional evidence
Primary sourceFederal Tax Authority — Tax Residency Certificates
Check the authority page for the latest service rules and published procedures.
Open official guidance