What Is a Tax Residency Certificate (TRC)?
A Tax Residency Certificate is an official document issued by the Federal Tax Authority (FTA) confirming your tax residency in the UAE. It’s used to benefit from double taxation agreements the UAE has signed with 130+ countries.
Who Needs a TRC?
- Individuals: With income or assets abroad wanting to avoid double taxation
- Companies: Dealing with international partners requiring tax residency proof
- Investors: Receiving dividends or capital gains from foreign investments
- Property owners: With rental properties in countries that tax rental income
Requirements for Individuals
| Requirement | Details |
|---|---|
| UAE residency | 183+ days in any 12-month period |
| Valid residence visa | Work, Golden Visa, or any valid type |
| UAE bank account | Active account with 6-month statement |
| Accommodation proof | Ejari lease or ownership certificate |
| Passport stamps | Entry/exit proof or GDRFA report |
Application Steps
- Create account on the FTA portal: tax.gov.ae
- Select “Tax Residency Certificate” application
- Choose certificate type (individual or company)
- Upload required documents
- Pay fees (AED 500 domestic / AED 1,750 international)
- Processing takes 5-10 business days
UAE Tax System Overview 2026
| Tax Type | Rate | Notes |
|---|---|---|
| Personal income tax | 0% | No personal income tax |
| Corporate tax | 9% | On profits above AED 375,000 |
| VAT | 5% | On most goods and services |
| Capital gains tax | 0% | No tax on investment gains |
| Dividend tax | 0% | No tax on dividends |
| Withholding tax | 0% | No withholding on transfers |
FAQ
Can I get a TRC on a tourist visa?
No, a valid residence visa is required. Tourist visas do not qualify.
How long is the certificate valid?
One year from issuance. Annual renewal is required.
