- Home
- Tax residency certificate
UAE tax residency certificate
A certificate from the Federal Tax Authority (FTA) that proves you or your company are tax resident in the UAE, so you can claim double tax treaty relief or show residency to a bank or foreign authority.
- Government fees from AED 550 for a registered company
- Usually 10 business days for the electronic certificate
- Eligibility checked before any fee is paid
Who is applying?
Pick the applicant to see the eligibility test, the documents and the government fee.
A company registered with the FTA for Corporate Tax pays AED 50 to submit and AED 500 for review and issuance. The company must have been incorporated for at least 12 months.
- Fee
- AED 550 (50 + 500)
- Key documents
- Licence, lease, Certificate of Incorporation, signatory's Emirates ID and passport
- FTA processing
- 10 business days
Government fees only, electronic certificate. FTA fees are not refunded if the application is rejected, and a printed copy adds AED 250.
The certificate, in brief.
A UAE tax residency certificate is a document issued by the Federal Tax Authority (FTA) confirming that a person or company is tax resident in the UAE for a chosen period of up to 12 months. It is used to claim benefits under a double taxation agreement, or to prove UAE residency to a bank or a foreign tax authority.
It is typically needed when a foreign tax authority asks for proof of UAE residency, or when tax is withheld abroad on dividends, interest or royalties. My Eloah Business Hub checks that you qualify, prepares the documents and completes the application on the FTA's EmaraTax portal.
- Issued by
- Federal Tax Authority, through EmaraTax
- Government fees
- AED 550 to AED 1,800, electronic
- Processing
- Usually 10 business days
- Period covered
- A Tax Period or any 12-month period
Three certificates, three purposes.
The FTA issues two kinds of tax residency certificate and a separate certificate for reclaiming VAT paid abroad.
Tax residency certificate for a double tax treaty
Lets a UAE tax resident claim benefits under a double taxation agreement the UAE has in force with another country. You name the other country when you apply.
Tax residency certificate for other purposes
Confirms UAE tax residency in general, for banks, foreign authorities or domestic use.
Certificate of Commercial Activities
Lets the holder recover VAT paid in other countries, whether or not a double tax treaty exists.
The residency tests, stated exactly.
These are the routes and the evidence the FTA asks for. All applicants choose the period the certificate covers.
| Applicant | Test | Evidence |
|---|---|---|
| Individual, 183 days or more | 183 days or more in the UAE | Emirates ID, or passport with an official entry and exit report |
| Individual, 90 to 182 days | 90 to 182 days in the UAE, plus a UAE job or business or a permanent place of residence | Emirates ID and passport with an entry and exit report, plus proof of the job, business or home |
| Individual, centre of interests | Usual or primary residence and financial and personal interests in the UAE | Emirates ID and passport with an entry and exit report, proof of residence and interests, source of income if applicable |
| Individual, treaty certificate | Depends on the residence article of the treaty | Emirates ID and/or passport with an entry and exit report, UAE income or salary if applicable, any evidence the treaty requires |
| Company | Incorporated for at least 12 months | Licence, lease, Certificate of Incorporation and signatory documents, plus proof of effective management and control in the UAE where applicable |
The entry and exit report comes from the Federal Authority for Identity, Citizenship, Customs and Port Security (ICP) or a local competent government entity. A Corporate Tax Group is not a UAE tax resident in its own right, so each member applies individually.
FTA fees, to the dirham.
These are the statutory FTA fees under Cabinet Decision 65 of 2020 as amended, in force from 1 January 2026. Every application carries a AED 50 submission fee plus a review and issuance fee.
| Applicant | Submission | Review and issuance | Total |
|---|---|---|---|
| Applicant registered with the FTA (has a Corporate Tax number) | AED 50 | AED 500 | AED 550 |
| Individual not registered with the FTA | AED 50 | AED 1,000 | AED 1,050 |
| Company not registered with the FTA | AED 50 | AED 1,750 | AED 1,800 |
| Certificate of Commercial Activities | AED 50 | AED 500 | AED 550 |
| Printed paper copy, new or replacement | - | - | AED 250 per certificate |
Fees are paid in full before the application is submitted and are not refunded if the FTA rejects it. FTA stamping of a foreign residency form is included in the review fee. My Eloah Business Hub's service fee is separate and quoted on WhatsApp.
What a company needs to provide.
The same set applies to a treaty certificate and a general one. Individuals need the documents shown in the residency table above.
Four rules that catch applicants out.
FTA fees are not refunded on rejection, so these are worth checking before you pay.
No refund on rejection
The submission and review fees are not returned if the FTA rejects the application.
No future periods
A certificate covers a Tax Period or any other 12-month period. It cannot cover a future period or more than 12 months, and a Tax Period must be the current or a prior one.
Too early to apply
A company can apply 3 months into the period or any time after it ends, and must be at least 12 months old. An individual can apply as soon as the residency test is met.
The 30 business day limit
You complete and sign the other country's form yourself. If it is not submitted within 30 business days, the stamping request is not processed and a new application and payment are needed.
Six steps to your certificate.
The application is made online through the FTA's EmaraTax portal, which is open 24 hours a day.
Start on WhatsApp →Eligibility check
We check the residency test, the period and whether the company is registered for Corporate Tax before any fee is paid.
EmaraTax account
The application uses your existing EmaraTax account, a new one, or an account linked from the old Tax Certificate portal.
Choose the certificate
Under Other Services, select Tax Residency Certificate, the tax registration number if there is one, and the type: treaty or other purposes, with the other country for a treaty.
Details and documents
Complete the fields and upload the documents. Printed copies and stamping of a foreign form are requested at this stage.
Pay and submit
The submission and review fees are paid in full and the application is submitted once you confirm it.
Receive the certificate
Once approved, the certificate can be downloaded from the portal and is also emailed. Printed copies arrive by courier.
Tax residency certificates, answered.
Ask anything else on WhatsApp and we will answer for your company.
How much does a UAE tax residency certificate cost?
Government fees are AED 550 for an applicant registered with the FTA, AED 1,050 for an individual who is not registered and AED 1,800 for a company that is not registered. Each total includes a AED 50 submission fee, and a printed copy costs AED 250 extra.
How many days do I need to be in the UAE to get a tax residency certificate?
183 days or more qualifies on days alone. With 90 to 182 days you also need UAE employment or a business, or a permanent place of residence in the UAE. A third route is based on your primary residence and centre of interests being in the UAE.
How long does a UAE tax residency certificate take?
The FTA's processing time is 10 business days from receiving the completed application for the electronic certificate. A printed copy takes a further 5 business days from payment, and stamping a foreign form takes 10 business days from receipt of the completed form and payment.
Can a new company get a tax residency certificate?
No. A company must have been incorporated for at least 12 months before it can apply.
What period does a tax residency certificate cover?
It covers a Tax Period or any other 12-month period you choose. It cannot cover a future period or more than 12 months.
Does a company need to be registered for Corporate Tax to apply?
No, a company can apply without a tax registration number, but the review fee is AED 1,750 instead of AED 500. The other country may also require Corporate Tax registration.
What is a Certificate of Commercial Activities?
It is an FTA certificate that lets the holder recover VAT paid in other countries, whether or not a double tax treaty exists. Government fees are AED 550 for the electronic certificate.
How can someone check that a UAE tax residency certificate is genuine?
Use the FTA's Certificate Verification page or scan the barcode printed on the certificate.
Find out if you qualify before you pay the FTA.
Send us your situation on WhatsApp and My Eloah Business Hub will tell you which certificate fits, what to prepare and the government fee.