Tax Residency Certificate (TRC) is a certificate of tax residency issued by the Federal Tax Authority of the UAE (FTA) for individuals or legal entities. TRCs are issued for countries with which the UAE has signed double taxation avoidance agreements.
How to obtain a Tax Residency Certificate for individuals?
The individual applicant must be a resident of the UAE for a minimum of 180 days. Additionally, an annual lease agreement for accommodation, attested by an official entity (e.g., EJARI in Dubai), is required.
Required documents:
- Copy of passport;
- Copy of Emirates ID;
- Proof of income (Salary Certificate, company license, etc.);
- Attested bank statement for 6 months (the statement must be from a bank in the Emirates);
- Statement from GDRFA (immigration service) showing the number of days the applicant has spent in the UAE (the applicant must be a resident for at least 180 days, i.e., their visa must have been stamped in the passport at least 180 days ago);
- Tax forms (if applicable).
How to obtain a Tax Residency Certificate for legal entities?
In order to be eligible to apply for a TRC, a legal entity must have been registered for at least 1 year. The company must also undergo an audit and provide the corresponding document, certified by the seal of an auditing company in the UAE. The audit must cover the year for which the company is requesting the TRC.
Offshore companies are not eligible to apply for a TRC, as they are not listed in double taxation avoidance agreements.
Required documents:
- Copy of the company’s license;
- Copy of the company’s memorandum of association or articles of association;
- Copies of passports of shareholders and directors;
- Copies of Emirates IDs of shareholders and directors;
- Copies of residency visas of shareholders and directors;
- Attested copy of the audit report;
- Office lease agreement;
- Attested bank statement from a UAE bank for 6 months;
- Tax forms (if applicable).
