Tax Domicile Certificate in UAE: Full Guide for 2025 in UAE Law

The tax domicile certificate in UAE (often called a Tax Residency Certificate, TRC) is the government document. It’s used to claim treaty benefits and prove tax residency to banks, authorities, and counterparties. It is issued through the Federal Tax Authority’s TRC portal and is grounded in the UAE’s domestic tax-residency rules and double tax treaty network.

What is Tax Domicile Certificate?

A TRC confirms that an individual or juridical person is a UAE tax resident for a stated 12-month period. It is typically requested when claiming relief under a double taxation agreement or when foreign authorities ask for formal residency evidence. The Federal Tax Authority is in charge of UAE tax domicile certificates, and applying for it can be done through the official portal.

Legal Basis in Brief

Domestic residency test. 

Cabinet Decision No. 85 of 2022 sets when a person is a UAE tax resident.

Individuals:

A person is treated as a UAE tax resident if they stay in the country for 183 days in a 12-month period. The rule also applies at 90 days when the person is a UAE national or a resident with a permit that gives a permanent home or steady work.

Juridical persons: 

Resident if incorporated, formed, or recognised in the UAE, or if place of effective management is in the UAE.

Treaty context. 

The UAE maintains a large DTA network; the TRC is the document typically accepted to access treaty reliefs.

Eligibility Criteria

For Individuals

• 183-day route, or 90-day route with the additional conditions in the Decision.
• Evidence normally includes entry/exit reports, lease or title, employment or business proof, and ID documents.

For Companies

• UAE legal entities with audited accounts for the period requested.
• Evidence includes licences, MOA/AOA, bank letter, and financial statements.

Important Advice: Rules define residency; the certificate is the proof used by payers, banks, and foreign tax offices.

Required Documents

• Individuals: passport, Emirates ID or visa, entry/exit report, housing proof, employment or business proof, bank letters.
• Companies: trade licence, corporate documents, bank account validation letter, audited financials, authorised signatory ID and POA/board resolution.

Step-By-Step: How to Apply for Tax Domicile Certificate Online

1. Access the FTA’s TRC portal on EmaraTax and create or sign in to the taxpayer account.
2. Choose Tax Residency Certificate, select period and purpose (treaty or domestic).
3. Fill legal details and upload evidence per the selected route.
4. Pay application and issuance fees through the portal.
5. Track clarifications; when approved, download the signed TRC.

If applying for a Tax Domicile Certificate becomes tough, we suggest opting for expert consultancy. For example, Arnifi’s expert accounting and bookkeeping services ensure the process of applying for a tax domicile certificate is done smoothly for both individuals and companies.

What is the Fees and Timing of a Tax Domicile Certificate?

• Applications are filed online; guidance notes show application plus issuance fees payable in the portal.
• Processing time varies with completeness; many cases complete within a few weeks after pre-approval.
• Certificates are generally valid for a specific 12-month period tied to the application.

Where Is a Tax Domicile Certificate Used?

• Treaty relief on dividends, interest, royalties, and service income paid cross-border.
• Bank and KYC procedures that require formal residency proof.
• Requests by foreign tax offices when confirming the correct country of residence for a taxpayer.

Compliance Guardrails Before Applying for a Tax Domicile Certificate

• Match names and numbers across all uploads and the form.
• Keep a single archive: portal receipts, submitted forms, approvals, and the final certificate.
• For individuals using the 90-day test, ensure the extra conditions and documents are present.
• For entities, align the requested 12-month period with audited financial statements.

What Reviewers Check in a Tax Domicile Certificate Request?

Instead of checking for a Tax domicile certificate UAE sample, look for what reviewers ask.

Core fields commonly visible on a TRC include: applicant legal name, ID or licence details, residency confirmation, the certified period, issuing authority, and an official signature or QR verification. 

The portal allows attaching foreign “forms” required by another authority so a signed version can be returned within the application.

Common Mistakes

• Mismatched periods. Select a 12-month period that aligns with evidence and, for companies, audited accounts.
• Insufficient presence proof. Individuals relying on the 90-day route must attach the additional documents listed in guidance.
• Unclear signatory rights. Add POA or board resolution with specimen signature.
• Using trade name instead of legal name. The certificate prints the legal name from the application; match all uploads.

How Arnifi Helps With Tax Domicile Certificate Application Process?

Arnifi prepares TRC files for individuals and entities, aligns documents to Cabinet Decision No. 85 tests, and submits through the portal. Also, our expert team maintains a renewal calendar so certificates stay current for tenders, banking, and cross-border filings. 

Have any questions? Feel free to book consultation with Arnifi’s expert team to ensure a smooth Tax Domicile Certificate application process.

FAQs

Q1. Is a TRC mandatory for every taxpayer in the UAE?

No. It is required when a counterparty or foreign authority asks for formal proof or when claiming treaty benefits.  

Q2. Can a start-up apply without audited accounts

Individuals can apply based on presence tests. Companies generally apply with financials covering the requested period.

Q3. How many countries can be covered by one TRC

A TRC confirms UAE residency for a period. Some authorities ask that a country be specified in the request; separate certificates may be requested for different jurisdictions. Check the destination country’s requirements.

Q4. Does a TRC decide residence under a treaty

The domestic TRC is strong evidence. Final residence for treaty purposes is determined under the relevant treaty’s tie-breaker rules. 

Q5. Can a certificate be re-issued if details are wrong

Corrections are handled through the portal or by filing a fresh request with accurate documents.