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Tax Residency
Certificate from the FTA

Prove UAE tax residency to a foreign tax authority, a bank or a treaty partner. We check your eligibility first, then prepare and file the EmaraTax application.

10 daysFTA processing, electronic

183Days test for individuals

AED 550Lowest government fees

12 monthsMinimum company age

Ask a consultant Read the detail

Eligibility

Who qualifies for a certificate

A natural person qualifies through one of three routes for purposes other than a Double Taxation Agreement. A company qualifies on its own footing. Fees are not refunded if the FTA rejects the application, so we confirm the route before filing.

✓ 183 days or more — You were in the UAE for 183 days or more in the 12-month period. Proof is an Emirates ID, or a passport with an entry and exit report from ICP or a local competent government entity.

✓ 90 to 182 days — You were in the UAE for 90 to 182 days. You need the Emirates ID and passport with an official entry and exit report, plus proof of UAE employment or business, or a permanent place of residence in the UAE.

✓ Primary residence and centre of interests — The UAE is your usual or primary residence and the centre of your financial and personal interests. Proof of those interests, of the residence and of your source of income is required.

✓ Individual, treaty route — For DTA purposes the passport is always mandatory, together with an official entry and exit report. Add proof of UAE income or salary where applicable, plus any further evidence the specific treaty requires.

✓ Companies and other juridical persons — A company applies on its licence, incorporation and management position rather than a day count. Proof of effective management and control in the UAE is required where applicable.

✓ The 12-month incorporation rule — A juridical person must have been incorporated at least 12 months before it can apply at all. A newly formed company has to wait.

Which certificate

Four outcomes, one FTA platform

A Tax Residency Certificate and a Certificate of Commercial Activities do different jobs. A treaty certificate secures relief under a Double Taxation Agreement. A Commercial Activities Certificate lets you recover VAT paid in other countries, whether or not a treaty exists.

Certificate	What it does
Tax Residency Certificate, DTA purposes	Lets a UAE tax resident claim benefits under a Double Taxation Agreement the UAE has in force with another country. Issued under Ministerial Decision 247 of 2023.
Tax Residency Certificate, other purposes	Confirms UAE tax residency generally, for banks, foreign authorities and domestic use.
International Form stamping	The FTA stamps a residency form issued by the other jurisdiction. Included in the TRC processing fee. You complete and sign the form; the FTA cannot complete it for you.
Certificate of Commercial Activities	Lets the holder recover VAT paid in other countries, whether or not a Double Taxation Agreement is in place.

Documents

What we collect from you

Individual and company files differ. The exact set depends on your route and, for treaty applications, on the treaty itself.

✓ Individual, core file — Emirates ID and passport, with an official entry and exit report from ICP or a local competent government entity. The report is what evidences your day count.

✓ Individual, supporting proof — Proof of UAE employment or business, or of a permanent place of residence. For the centre of interests route, proof of financial and personal interests, of usual residence, and of source of income where applicable.

✓ Company, licence and premises — Valid trade licence and lease agreement, plus the Certificate of Incorporation.

✓ Company, tax and constitution — UAE Corporate Tax TRN where available, and a certified Memorandum of Association for treaty applications.

✓ Company, signatory and substance — The authorised signatory's Emirates ID and passport with proof of authorisation, and proof of effective management and control in the UAE where applicable.

✓ Treaty extras — A Double Taxation Agreement can call for further evidence under its residence article. We check the treaty and the Ministry of Finance International Treaties Dashboard before filing.

Government fees

FTA fees and processing times

These are FTA government fees under Cabinet Decision 65 of 2020 as amended, payable in full before submission completes and not refundable if the application is rejected. Our professional fee is separate.

Applicant or item	Government fee	FTA processing
CT-registered company, electronic TRC	AED 550	10 business days
Unregistered company, electronic TRC	AED 1,800	10 business days
Individual with no CT TRN, electronic TRC	AED 1,050	10 business days
Certificate of Commercial Activities, electronic	AED 550	10 business days
Printed paper copy, new or replacement	AED 250	5 business days
International Form attestation	Included in TRC fee	10 business days

Fee guide

Our fee for this

Service	Fee (AED)
Tax Residency Certificate (government charges extra)	1,470

Government charges are additional and are set by the FTA; see the fee table above.

Government charges are separate and are paid to the authority, not to us.

FAQ

Common Questions.

There are three routes for an individual applying for purposes other than a treaty. The first is 183 days or more in the UAE. The second is 90 to 182 days, with proof of UAE employment or business or a permanent place of residence. The third needs no fixed day count, but the UAE must be your usual or primary residence and the centre of your financial and personal interests.

A Tax Residency Certificate confirms that you are a UAE tax resident. In its treaty form it lets you claim benefits under a Double Taxation Agreement the UAE has in force with another country. A Certificate of Commercial Activities does a different job: it lets the holder recover VAT paid in other countries, whether or not a treaty exists. Government fees for the Commercial Activities Certificate come to AED 550 electronically.

The FTA review and issuance fee depends on registration. A company already registered with the FTA pays AED 500 for review and issuance; a legal person that is not registered pays AED 1,750. Holding a Corporate Tax TRN therefore saves AED 1,250 and lets the application auto-populate. Note that a Corporate Tax Group is not itself a UAE tax resident, so members apply individually.

An electronic Tax Residency Certificate takes 10 business days from receipt of the completed application. A hard copy takes 5 business days from completion of the fee payment. International Form attestation takes 10 business days from receipt of the completed form and payment.

No. The certificate covers a Tax Period or any other 12-month period chosen by you, and no certificate can be issued for a future period or for more than 12 months. A company can apply three months into a period that is still running, or any time after it ends. An individual can apply as soon as the residency criteria are met, and government entities from one day into the period.

The fees are not refundable if the application is rejected. That is why we run the eligibility check and assemble the document set before anything is filed. Fees must also be paid in full before submission completes, so there is no way to file first and qualify later.

Talk to a consultant

Need a Tax Residency Certificate?

Tell us who is applying and which country is asking, and we will come back with the route, documents and total cost.

Tell us your situation and a consultant replies with what actually applies to you, what it costs and what we need from you to start.

Tax Residency Certificate from the FTA