The Tax Residence Certificate (TRC) is a certificate provided by the UAE Federal Tax Authority (FTA) to a firm operating in the UAE in order to establish tax residence and benefit from double taxation avoidance agreements. The certificate, also known as a tax domicile certificate in the UAE, is for people residing in the UAE, organizations, or legal entities.Any firm that has been operating in the UAE for at least a year on the mainland or in a Freezone is eligible for The Tax Residency Certificate. Offshore corporations, on the other hand, are disqualified and must get a tax exemption certificate instead of a Tax Residency Certificate. Individuals who have lived in the UAE for at least 180 days
are also eligible for a Tax Residency Certificate. This is especially advantageous for persons whose home countries do not have a double taxation agreement with the UAE; to apply, individuals must hold a valid UAE resident visa for at least 180 days.
Valid UAE Trade Licence, active in (Mainland DED or Freezone) for more than a year A copy of the company’s Memorandum of Association A copy of the company’s Certificate of Incorporation (often the Chamber of Commerce certificate). The organizational chart of the corporation A documented commercial tenancy contract (valid for at least three months previous to application) with a physical office space, as virtual office space will not be allowed. A valid passport copy and a valid UAE resident visa • A copy of the firm directors’, shareholders’, or managers’ Emirates ID The most recent certified audited financial statement or UAE firm bank statements from the previous six months, stamped by the UAE bank Tax Residency Certificate application fees are AED 10,000, payable to the UAE Federal Tax Authority through the e-Dirham Card
Process of obtaining the Tax Residency Certificate