UAE Tax Residency

Two certificate types, selected for your purpose

A Domestic TRC confirms residence under UAE domestic rules for purposes other than applying a tax treaty. A Treaty TRC supports a specific double taxation agreement in force between the UAE and the selected country. The grounds for issuance differ: a Domestic TRC does not automatically replace a treaty certificate. We select the appropriate type based on the requirements of the bank, tax authority or other intended recipient.

Domestic TRC: eligibility from 90 days

For 90–182 days of UAE presence during 12 consecutive months, two additional conditions must both be met. First, you must hold a valid UAE residence permit or be a UAE or GCC national. Second, you must have a permanent place of residence in the UAE or carry on UAE employment or business. Foreign applicants need their passport, Emirates ID and evidence of valid UAE residence status. A tourist visa alone does not qualify under this route. A permanent home and employment/business are alternatives; both are not required together.

Presence days and alternative domestic routes

Domestic residence uses physical presence within 12 consecutive months, not necessarily January to December. Days can be accumulated; continuous residence is not required, and part of a day generally counts as a full day. An official entry/exit report from ICP, GDRFA or another competent authority documents presence. A separate domestic route applies at 183 days or more; the extra 90-day-route conditions are not automatically added to it. Another route concerns a usual or primary residence and the centre of financial and personal interests in the UAE, supported by evidence of accommodation, income and UAE ties. Exceptional circumstances affecting an involuntary stay may require special treatment of days.

Evidence of a place of residence in the UAE

Owning a home is not mandatory. A rented house, apartment, room or other dwelling can qualify if it is continuously available to the applicant under a right of occupation. Conventional rentals are supported by a tenancy agreement with Ejari or another applicable registration document. A Holiday Homes operator agreement may also qualify; in some cases, a hotel-confirmed long-term booking or accommodation agreement may be considered. These documents must establish an ongoing right to use the accommodation, rather than a short tourist stay. We check the applicant’s name, address, period and terms of occupation, with invoices and payment evidence where needed. The FTA assesses whether the evidence is sufficient; the type of contract or booking does not guarantee acceptance. If the 90-day route is supported by UAE employment or business, a permanent home is not an additional mandatory condition.

TRC for a double taxation agreement

For a Treaty TRC, we first establish the destination country, period and agreement in force. Residence criteria and additional evidence depend on the treaty wording; there is no universal 183-day minimum for every country. Where the treaty refers to UAE domestic rules, the applicable domestic criteria must be met. An individual applicant must provide a passport, Emirates ID where applicable, an official entry/exit report, UAE income or salary evidence if applicable, and any treaty-specific documentation. Nationality, accommodation, centre of interests or Corporate Tax registration may be relevant in some cases. If the foreign authority requires its own form, we help prepare it for FTA stamping; the country and period must match the TRC.

What the AED 2,200 package includes

The package includes review of your circumstances and eligibility route, selection of Domestic or Treaty TRC, review of supplied documents, application preparation and support, handling standard FTA follow-up requests, and obtaining the electronic certificate after approval. Standard FTA application and electronic TRC fees are included; they are not charged again. A printed certificate is an optional extra, for which the FTA charges AED 250 per copy. Obtaining missing third-party documents, translations and non-standard costs is agreed in advance. We do not create fictitious evidence or guarantee approval; the decision belongs to the FTA.

Submission, processing time and certificate period

Applications are submitted through the FTA TRC service using an EmaraTax account. UAE PASS may be required to access FTA services; account access and actions are coordinated with the applicant, and you do not need to share your password with us. The FTA’s indicative processing time is 10 business days from receipt of a complete application. Requests for further evidence can extend this. Individuals can apply once the residence criteria are met, even before the selected 12-month period ends. The certificate covers a selected tax or other period of up to 12 months, not a future period that has not started. Once approved, the electronic TRC is downloadable and sent to the registered email address.

What the certificate confirms and does not replace

A TRC confirms UAE tax residence for the stated period and purpose. It is not a visa, does not replace an Emirates ID and does not itself cancel foreign taxes or reporting. The foreign tax authority assesses treaty relief under its own procedures and the agreement; some income, such as foreign property income, can remain taxable at source. Residence in your previous country and foreign-account obligations must be reviewed separately. This service is for individuals; a company application requires different evidence and a separate arrangement.

Process

1. Purpose and eligibility review

   Identify the recipient, certificate type, destination country and period; check presence days and the relevant residence route.

2. Document preparation

   Review identity, residence status, travel report and accommodation, employment or interests evidence; identify missing documents.

3. FTA submission

   Prepare the application, confirm its details with you and support submission. Standard FTA fees are included in the package.

4. Review and certificate delivery

   Support standard FTA requests and provide the electronic certificate for the agreed period after approval.

Required documents

• Valid passport; a passport is always mandatory for an individual Treaty TRC.
• Emirates ID and residence-status evidence where applicable; for the 90-day Domestic route, evidence of the right to reside in the UAE.
• Official entry/exit report for the selected period from ICP, GDRFA or another competent authority.
• For Domestic at 90–182 days: proof of a permanent UAE home or UAE employment/business. Accommodation evidence can include tenancy with Ejari, a qualifying Holiday Homes agreement or, in some cases, evidence of long-term hotel accommodation with an ongoing right of occupation; employment/business evidence can include an employment contract, employer letter or business documents.
• For the primary-residence and centre-of-interests route: evidence of financial and personal ties, usual residence and income source if applicable.
• For Treaty TRC: destination country, UAE income/salary evidence if applicable, and treaty-specific evidence; a Corporate Tax TRN if available or required for your case.
• Selected period of up to 12 months, contact details and, where needed, the completed and signed foreign tax authority form for FTA stamping.

Frequently asked questions

Are 90 days enough for a Domestic TRC?

A 90-day route exists, but days are not the only condition. You also need a valid UAE residence permit or UAE/GCC nationality, and a permanent UAE home or UAE employment/business, supported by documents.

How can I prove my place of residence in the UAE?

For rented accommodation, you can provide a tenancy agreement with Ejari or another applicable registration document. A Holiday Homes agreement may also qualify; in some cases, a hotel-confirmed long-term booking or accommodation agreement may be considered. Documents should identify you, the address, the period and your ongoing right to use the accommodation. Invoices and payment evidence may be needed. A short tourist booking alone does not establish a permanent home. We review the evidence before submission; the FTA assesses whether it is sufficient.

Does a Treaty TRC always require 183 days?

No. Eligibility depends on the agreement in force with the selected country. Domestic eligibility at 90 days does not automatically establish treaty eligibility; the specific agreement must be checked.

Are FTA fees included in AED 2,200?

Yes. Standard FTA application, review and electronic certificate fees are included. Printed copies and non-standard third-party costs are optional extras agreed in advance.

Does every applicant need six months of bank statements?

There is no universal requirement across all routes. The current FTA service card ties evidence to the certificate type and residence route. Statements and further documents may be needed for income, centre-of-interests or treaty requirements.

Can I apply before the 12-month period ends?

An individual can apply once the tax residence criteria are met. A certificate cannot cover a future period that has not started or a period exceeding 12 months.

What happens if the FTA rejects the application?

Issuance depends on the FTA’s assessment. FTA fees are non-refundable on rejection, so eligibility and documents are reviewed before submission. Support and payment terms are agreed before work starts.