If you're living or working in the UAE, you might have come across the term Tax Residency Certificate (TRC). This document is necessary for determining your tax obligations and enjoying tax benefits. In this blog, we'll get into the concept of TRC eligible countries and the factors that influence who can obtain a Tax Residency Certificate (TRC) in the UAE, explaining why it matters and how Double Taxation Agreements (DTAs) play an unavoidable role.
A Tax Residency Certificate (TRC) is a document issued by the UAE government that confirms your tax residency status. It shows where you pay taxes, which is essential for handling international income. However, your citizenship alone doesn't guarantee eligibility for a UAE TRC. The country you come from plays a significant role in this process.
Double Taxation Agreements (DTAs) are special deals between countries. They make sure that people and companies don't get taxed twice for the same money they make. These agreements have clear rules about who should pay taxes where, what kinds of money are included, and how much tax should be paid. DTAs cover things like salaries, business earnings, money from stocks, loans, and other payments. They help businesses and people by making tax rules clear and fair when they do business in different countries, which encourages more international trade and investment.
Some of the countries included in these double taxation agreements country List are Australia, Austria, Bangladesh, Barbados, Belgium, Canada, China, Cyprus, Czech Republic, Egypt, Estonia, Finland, France, Germany, Greece, India, Indonesia, Ireland, Italy, Japan, Kazakhstan, Korea, Luxembourg, Malaysia, Malta, Mauritius, Mexico, Morocco, Netherlands, New Zealand, Pakistan, Philippines, Poland, Portugal, Romania, Russia, Saudi Arabia, Singapore, Slovakia, Slovenia, South Africa, Spain, Sri Lanka, Sudan, Sweden, Switzerland, Syria, Thailand, Tunisia, Turkey, Ukraine, United Kingdom, United States, Uzbekistan, Vietnam, and Yemen.
Finding out which countries are eligible for a Tax Residency Certificate (TRC) in the UAE can be done through various resources. Wondering how to check if your country qualifies for a UAE TRC? Here are some helpful resources
Here are the TRC Eligible Countries, as per 22nd May 2024
Albania |
Algeria |
Andorra |
Angola |
Antigua and Barbuda |
Argentina |
Armenia |
Austria |
Austria (Protocol Amendment) |
Azerbaijan |
Bangladesh |
Barbados |
Belarus |
Belarus (Protocol Amendment) |
Belgium |
Belize |
Benin |
Bermuda |
Bosnia and Herzegovina |
Botswana |
Brazil |
Brunei Darussalam |
Bulgaria |
Burkina Faso |
Burundi |
Cameroon |
Canada |
Chad |
Chile |
China |
Colombia |
Commonwealth of Dominica |
Comoro Islands |
Costa Rica |
Cote D’ivoire |
Croatia |
Cyprus |
Czech |
Czech (new) |
Democratic Republic of the Congo |
Ecuador |
Egypt (New) |
Equatorial Guinea |
Estonia |
Ethiopia |
Fiji |
Finland |
France |
Gabon |
Gambia |
Georgia |
Ghana |
Guinea |
Guinea- Bissau |
Hellenic |
Hellenic (Protocol Amendment) |
Hong Kong |
Hungary |
India |
India (Protocol) |
Indonesia (New) |
Iraq |
Ireland |
Israel |
Italy |
Jamaica |
Japan |
Jersey |
Jordan |
Kazakhstan |
Kenya |
Kingdom of Saudi Arabia |
Korea |
Kosovo |
Kyrgyzstan |
Latvia |
Lebanon |
Liberia |
Libya |
Liechtenstein |
Lithuania |
Luxembourg |
Luxembourg (Protocol Amendment) |
Macedonia |
Magnolia |
Malaysia |
Maldives |
Mali |
Malta |
Mauritania |
Mauritius |
Moldova |
Monaco |
Montenegro |
Morocco |
Mozambique |
Netherlands |
New Zealand |
Niger |
Nigeria |
Pakistan |
Palestine |
Panama |
Paraguay |
Philippine |
Poland |
Poland (Protocol Amendment) |
Portugal |
Republic of Congo (Brazzaville) |
Romania (New) |
Russia |
Rwanda |
Saint Kitts and Nevis |
Saint Vincent and the Grenadines |
San Marino |
Senegal |
Serbia |
Seychelles |
Sierra Leone |
Singapore |
Singapore Protocol Second Amendment |
Slovak |
Slovenia |
South Africa |
South Sudan |
Spain |
Sri Lanka |
Sudan |
Suriname |
Switzerland |
Switzerland (Protocol) |
Syria |
Tajikistan |
Tanzania |
Thailand |
The Co-operative Republic of Guyana |
Tunisia |
Turkey |
Turkmenistan |
Turkmenistan (Protocol Amendment) |
Uganda |
Ukraine |
Ukraine (Protocol Amendment) |
United Kingdom of Great Britain and Northern Ireland |
United Mexican States |
Uruguay |
Uzbekistan |
Venezuela |
Vietnam |
Yemen |
Zambia |
Zimbabwe |
QATAR |
While this blog provides a general overview, each situation is different. For personalized advice on TRC eligibility based on your circumstances, it's necessary to consult a qualified tax professional. DTAs can be difficult according to the situation, and a tax advisor can help with the rules and criteria clearly.
Making sure you're eligible for a Tax Residency Certificate (TRC) is very important if you live in the UAE. To do this, you can use helpful sources like the Federal Tax Authority (FTA) website and international groups like the Organisation for Economic Co-operation and Development (OECD). Also, talking to tax experts can ensure you understand and fulfill your tax responsibilities well. It's a good idea to share this info with others thinking about moving to the UAE. If you have any questions about TRCs or Double Taxation Agreements (DTAs), feel free to get in touch with Reyson Badger.
Here are the required documents needed to apply for a Tax Residency Certificate in UAE
Here are the eligibilty criterias for applying a Tax Residency Certificate in UAE
Here is duration and cost for getting a Tax Residency Certificate in UAE
Here are the step-by-step procedure on how to apply for a Tax Residency Certificate in UAE
Here are the benefits for getting a Tax Residency Certificate in UAE