TAX RESIDENCY CERTIFICATION
Individuals and businesses who meet the requirements can take advantage of the UAE’s Double Tax Avoidance Agreements (DTAA) with more than 76 countries by obtaining a Tax Residency Certificate, also known as a Tax Domicile Certificate in the UAE. Valid for 12 months from the date of issue, this certificate was granted by the Ministry of Finance.
Documents needed to submit an application for a Tax Residency Certificate change based on the type of applicant:
For Businesses:
- A Copy of Your Company’s Current Trade License
- A legally binding contract to operate a business, with appropriate certifications.
- Copies of shareholders’ and executives’ passports
- Copies of shareholders’ and managers’ Emirates ID cards and proof of residency visas
- A copy of the most recent audited financial statements or audit report, authenticated by a third party
- Bank statement for the most recent six months (marked by the bank) from the company.
- Tenancy Agreement or Lease Agreement for the Company, Notarized
- Tax documentation from the country of submission for the certificate.(if applicable)
To the General Public:
- Photocopy of Passport
- Copy of Valid UAE Residence Visa
- Emirates ID Copy
- A notarized copy of your residential lease/tenancy agreement
- Most Recent Salary Statement
- Most recent bank statement for the past six months that has been verified by the bank.
- A report of entry and leave from the Federal Authority of Identity and Citizenship or any local competent Government institution (to verify residency in the UAE for at least 180 days).
- Tax documentation from the country of submission for the certificate. (if applicable)
The Tax Residency Certificate pre-approval process typically takes between three and five business days, with the issuance taking an additional four to seven days.
In order to be considered for the certificate, applicants must fulfill the following requirements:
- natural person must have maintained a 180-day residence in the UAE.
- Companies must be recognized as legal entities in the UAE and have been in operation there for at least a year.
The cost of a Tax Residency Certificate depends on the type of applicant:
- TRC application fee of AED 50
- AED 500 for all taxpayers (both people and businesses).
- 1000 AED for Non-Taxpaying Individuals
- AED 1,750 for companies that are not required to file tax returns.
Create an account on the Ministry of Finance (MoF) portal, fill out the application form, and pay the fee all online to get your Tax Residency Certificate.
In case of Original Loss, Damage, or Duplicate
Replacement of a lost, damaged, or copied original certificate costs 100 Dirhams plus 3 Dirhams, paid with an e-Dirham Card.
