Tax Residence Certificate in UAE: Application Made Simple

A tax residence certificate in UAE (TRC) lets a person or company prove UAE tax residency for treaty relief and foreign-tax paperwork. Since 2023, applications run on the FTA’s EmaraTax services and follow clear rules on who counts as tax-resident. 

For natural persons, residency is met by the 183-day test, or the 90-day test with a home and strong ties. For legal persons, incorporation in the UAE or effective management in the UAE qualifies.

Keep reading to know everything about a tax residence certificate in UAE, along with an easy application process.

Who Can Apply for a Tax Residence Certificate in UAE?

Individuals apply when a foreign tax office or bank asks for proof of UAE tax residency. The FTA uses the domestic residency tests to assess eligibility, then issues the certificate for a chosen past period. 

Companies apply to support treaty claims on cross-border income, or to answer overseas withholding questions. The FTA’s service manual and EmaraTax flow cover the online request, payment, and delivery.

Documents Required (Checklists for a Clean First Pass)

For individuals

• Passport, Emirates ID, and an immigration report of UAE entry and exit.
• Evidence of a home in the UAE, such as Ejari or title.
• Bank statements and any proof of UAE employment or business activity.

For legal persons

• Trade licence and constitutional documents.
• Lease or title for the registered address.
• Bank statements and audited or management financials for the covered period.

These items mirror the EmaraTax Tax Residency Certificate service manual. Upload clear scans and keep names consistent across files.

Step-by-Step: How to Get Tax Residency Certificate in UAE

• Log in to EmaraTax and open the Tax Residency Certificate service.
• Pick the period to be certified and confirm eligibility facts.
• Enter identity, address, and bank details, then attach the document pack.
• Pay the fee shown on screen and submit.
• Respond to any clarifications in one complete reply.
• Download the signed PDF once approved, or request a printed copy.

Key Eligibility Rules Associated With a Tax Residence Certificate

For natural persons, the FTA checks presence days and ties. Residency is met if the person spends 183 days in the UAE during the relevant 12-month period. 

It can also be met with at least 90 days of presence plus a home and strong personal or economic ties in the UAE. These are the current legal tests.

For companies, UAE incorporation normally satisfies the legal-person test. Where management and control are in the UAE, that also qualifies. Keep board minutes and signatory evidence ready to ensure smooth management.

Timing and Planning Tips

The certificate covers a past period chosen in the request. Applicants often align it with a foreign tax year. Processing is faster when the file is complete and names match across licence, tenancy, and bank proofs. The EmaraTax manual considers correct file types and clean scans to avoid rework.

Common Reasons for Delay in Applying for a TRC in UAE

Facing issues after knowing how to obtain tax residency certificate in UAE and doing the process correctly? It might be due to one of the following reasons:

Travel days do not match the claimed period

Delays often start when entry and exit records do not support the residence window. Immigration history must cover the full period claimed. The quick fix is simple. Pull the official movement report, reconcile each stamp to the calendar, and adjust the claim period if needed.

Home evidence is missing or not in the legal name

Reviewers look for proof of a UAE home in the same legal name as the applicant. Rejections occur when the Ejari, lease, or utility bill shows a brand name or a spouse’s name. The fix is to update the tenancy or add a landlord letter and new bill in the correct name.

Company financials or bank statements do not cover the period

Corporate applicants stall when financial statements or bank statements skip months. The cure is to ensure the signed financials span the exact period and attach continuous bank statements. Add a banker’s certificate if statements use different entity names or account aliases.

Disorganized uploads and mismatched file names

Split files, repeated uploads, and random naming waste reviewer time. Build a single indexed PDF pack in period order. Start with licence and MOA, then financials, then bank proofs and tenancy. Use clear file names that match the application form. These steps mirror FTA reviewer workflows and usually remove clarifications.

Expert Tips to Ensure Audit-Ready Files

Keep a single folder for the chosen period. Name files with the legal name and the period range. For individuals, save the immigration report and lease first, then add bank statements. 

For companies, place licence and MOA first, then financials and bank proofs. This mirrors the order reviewers see on screen and reduces clarifications. 

This discipline also shortens future requests while obtaining tax residency certificate in UAE.

When to Renew a Tax Residence Certificate in UAE?

Foreign tax offices often ask for a fresh certificate each year. Plan the request after the period ends, then reuse the same evidence structure. 

For individuals using the 90-day route, track days and keep the lease current. For companies, close accounts on time so statements cover the full period. 

The same timing logic applies when planning how to get tax residence certificate in UAE.

Conclusion

The EmaraTax path is simple to apply for a Tax Residency Certificate: choose the period, attach complete evidence, pay the fee, and respond to any clarifications in one clean pack. 

When documents are aligned and dated correctly, approvals tend to be quick. However, sometimes it becomes confusing if the documents aren’t present in the correct format, and the application process also includes some steps that might baffle individuals applying at the very first. 

In such cases, consult a professional account and bookkeeping expert team from Arnifi. Businesses in UAE trust our services as we ensure the entire application process remains fail-safe.

FAQs

Is a TRC the same as “tax residence” for all purposes?

It is a formal certificate used for treaty and foreign-tax procedures. The underlying residency test still comes from UAE law, which the FTA cites in decisions and guidance.

Can a start-up company with little activity apply?

Yes, if it meets the legal-person residency test. The FTA still expects basic evidence: licence, premises, bank account, and books for the period.

What if a foreign authority asks for a printed original?

EmaraTax offers a printed option. Check the service page for the additional charge and delivery method.