UAE Tax Residency Certificate for Individuals

The UAE issues a Tax Residency Certificate to Individuals who meet certain criteria, confirming their residency status in the country. This certificate is essential for individuals who wish to take advantage of UAE tax treaties and agreements, avoid double taxation, and demonstrate their compliance with local tax laws. Residents of the UAE who spend 183 days or more in a calendar year are considered tax residents and are eligible for a Tax Residency Certificate. Nationals of the UAE, expatriates with valid residence visas, as well as individuals with Emirates IDs are all eligible for this program. Indivuidal can also be called as Natural Persons in the UAE.

Eligibility Criteria - TRC for Indivuidals in UAE

The following are eligible for a Tax Residency Certificate in the UAE:

• A person who makes the United Arab Emirates their primary or usual domicile and focal point for their financial and personal interests
• The individual applying must have spent at least 183 days in person in the United Arab Emirates during the course of a 12-month period.
• The individual has been physically present in the UAE for at least 90 days within a 12-month period, and he/she is an UAE citizen, holds a valid UAE residency permit, or is a citizen of any GCC member state, provided the following conditions are met: 1) The person has a permanent residence in the UAE, 2) The person is employed in or runs a business in the UAE.

Benefits of a Tax Residency Certificate for Natural Persons

• Tax Residency Certificate helps to avoid Double Taxation of Income.
• Tax Residency Certificate act as a local recognition of the indivuidal in the UAE.
• A Tax Residency Certificate can reduce withholding tax on income earned from UAE sources.

Documents Required for Indivuidal Tax Residency Certificate

• For Treaty Purpose
• For Domestic Purposes

For Treaty Purpose

• Passport
• Valid Residence Permit
• Emirates ID (EID filled must be similar to the name on the card for verification).
• A certified copy of residential lease agreement
• Source of income/salary certificate
• A bank statement issued by a local bank covering 6 months within the financial year related to the request
• Entry and exit report from Federal Authority of Identity and Citizenship or local competent Government entity.
• Proof of permanent address:
• Attested tenancy agreement, if applicable, or electricity bill in the name of the applicant.
• A title deed shall be available in the case of an owned property.

Source of income:

• In the case of an individual business, append the trade license and share certificate.
• If an applicant owns a property and uses the same as a source of income, the lease agreement must be provided for the same.
• If an applicant has retired it is mandatory for an applicant to provide to the FTA a letter stating that he is using his own savings or bonds or investment. In addition to that, he shall provide an official supporting document.
• In the event that the applicant is sponsored by their husband or wife, the applicant should provide a copy of the spouse's salary certificate, marriage certificate, or proof that the spouse has income.

For Domestic Purpose

Applicant is a Natural person resided in the UAE more than 183 days:

• Passport (Compulsory) and Emirates ID / UAE Visa residence if available.
• Entry-Exit report from Authority Source record and Citizenship, or a local competent Government entity.

Single applicant resided in the UAE for less than 183 days, but for at least 90 days:

• Your passport (mandatory) and Emirates ID/ UAE Visa residence if any.
• Entry and exit report from Federal Authority of Identity and Citizenship or local competent Goverment entity.
• Profit Proof/ Salary certificate/ Other Proof that a business is pursued within UAE. Or Permanent residence Proof: Title deed, EJARI, Utility Bills or Other long-term Rent Contract.

Applicant is a natural persons who have resided in the UAE for less than 90 days:

• Passport (mandatory) and Emirates ID / UAE Visa residence if available.
• Entry and exit report from Federal Authority of Identity and Citizenship
• Proof of Economic and Personal Interests – it shall be determined whether the core of financial and personal interests of a natural person finds itself in the State through the place of occupation, family and social relations, cultural or other activities, place of business, from which its real property is administered, or other facts and circumstances.
• Proofs of permanent place of residence: Title deed, EJARI, Utility Bills or Other long-term Rent Contract

Tax Residency Certificate for Indivuidals - Application Process

• Submission for the above-mentioned certificates types:
• To apply for TRC, go to the FTA's EMARATAX portal 
• You can use current account on EMARATAX, create a new one or link the old account related to previous TRC portal.
• Once you are logged in, choose "other services".
• Select the TRN (Tax Registration Number) for which you are applying TRC. In the event that there is no TRN, select the last option, "No TRN" (By selecting the TRN, the user will be able to autofill the details in the TRC Portal based on the TRN entered).

• Choose whether you require a TRC for Tax Treaty or Domestic Purpose
• Complete the creation process, pay the submission fees and submit the application
• After obtaining FTA's approval certificate processing fees are paid

In case of special Tax form, requires FTA's attestation: (For Tax Residency certificate for treaty purposes only).

In case of electronic special form it can be uploaded along with the application in the Tax Residency Certificate portal. It will be returned through the application with the required signature.

• By mail with return service.
• By courier with return service
• The applicant will bear fees for sending and returning the documents.
• The form is to be filled by the Tax Payer and that shall correspond to the Application in the system with respect to the financial year of the Certificate.

Cost, Validity & Renewal for Indivuidal Tax Residency Certificate

TRC - Cost

• Fee for Submission - AED 50
• For all Commercial Activity and Tax Registrants - AED 500
• Non-Tax Registered People - AED 1000

TRC - Validity

A Tax Residency Certificate shall be valid for 1 year from its date of issuance.

TRC - Renewal

There is no renewal for Tax Residency Certificate in the UAE. Each time you need a TRC, apply for a new Tax Residency Certificate

For assistance with the process of applying for a Tax Residency Certificate, speak with our qualified tax experts at Reyson Badger.

Indivuidal Tax Residency Certificate in the UAE