• FTA services are only available through UAEPass! Register in UAEPass here

Quick Links

Close

Accessibility Options

Text Size
-A
A
A+
Listen to Page
Night Reading
On
Contrast

Color Themes

  • Blue
    (Default)

  • Gold

  • Green

  • Red

  • Grey

VAT calculator

TRN Verification

Status Check

Latest News

Issuance of Tax Certificates (Tax residency and commercial activities certificates)
Page last updated:: Thursday, May 23, 2024
Start Service
  • Type

    Registration

  • Service Category

    From Government to Business, From Government to Government, From Government to People

  • Service Channels

  • Obligation to Sign-up

    Applicable

  • Categories of Customers

    • All person’s resident in the UAE for Tax Residency Certificate • All persons registered in VAT in the UAE for Commercial Activities Certificate

  • Relevant Publications

  • Sustainable Development Goals

  • Service Card Rating

Issuance of Tax Certificates (Tax residency and commercial activities certificates)
  • Service Description

    Through this service, the FTA issues: 

    1. Tax Residency Certificates (TRCs) to enable applicants to take advantage of Double Tax Avoidance Agreements (DTAA) on income signed by the UAE
    2. Commercial Activities Certificates (CACs) 
    3. Tax Residency Certificates (TRCs) for Domestic purposes.

     
  • Channels and working hours
    TRC or CAC platform:
    https://trc.tax.gov.ae/TRC_Th
    24 hours a day, 7 days a week
  • Service Fees Details

    Tax Residency Certificate for treaty purposes: 

    AED 50 for submission
    AED 500 for all tax registrants and commercial activity.
    AED 1,000 for non-tax registrant natural persons
    AED 1,750 for non-tax registrant legal 
    Persons

    Tax Residency Certificate for Domestic purposes: 

    AED 50 submission fee
    AED 500 for all tax registrants and commercial activity 
    AED 1000 for non -tax registrants’ natural persons 
    AED 1750 for non-tax registrant legal persons 

    Commercial activity Certificate:

    AED 500 

    For Printed Certificates: 

    Additional fees of AED 250 will be added for each requested hard copy certificate. 

     
  • Estimated Time to Submit Application
    45 Minutes
  • Estimated Time to Complete Application by the FTA
    Tax Residency Certificate: • 5 business days from the date the completed application was received. • In case the applicant requested hard copy of the certificate: 5 business days from the date the certificate fees payment is completed. • In case the applicant has a tax, form requires FTA attestation: 5 working days from the date the completed form is received and fees of the certificate has been paid
  • Required Documents and Forms
    TAX Residency Certificate for Treaty purposes:
    1. Applicant is a natural person:
    • Passport
    • Valid Residence Permit
    • Emirates ID, (EID filled must match the name on the card for verification).
    • A certified copy of residential lease agreement
    • Source of income/salary certificate
    • A bank statement issued by a local bank covering 6 months within the financial year related to the request
    • Entry and exit report from Federal Authority of Identity and Citizenship or a local competent Government entity.
    • Proof of permanent place of residence:

    • Certified lease agreement or electricity bill under the name of the applicant.
    • Title deed in case of private property.

            Source of income:
    • For self-employed individuals, provide a trade license and share certificate.
    • If the applicant owns a property and uses the earnings as a source of income, provide a lease agreement if the property is leased.
    • If the applicant is retired, provide a letter addressed to the FTA stating that they are using their own savings, bonds, or investments. Additionally, provide an official supporting document.
    • If the applicant is sponsored by their husband or wife, provide a salary certificate, Marriage certificate or proof of income of the sponsor.


    2. Applicant is a legal person:
    • Trade License
    • Memorandum of Association.
    • Proof of Authorization (from Memorandum of Association or Power of Attorney)
    • Copy of the audited financial report certified by an independent auditor, stamped and signed by the auditing company (The financial audit report must cover the same requested start date of the financial year in the application or the year before).

    • Certified Lease agreement / tenancy contract for the office.
    • A bank statement issued by a local bank covering 6 months within the financial year related to the request

    3. Applicant is a legal person – Government entity:
    • A copy of the Decree or Government Decision or Trade license.
    • Request letter issued by the person (the Government entity)
    -------------------------------------------------------------
    Applicant is a Legal person / or Government entity applying for Commercial activity certificate: 

    • Trade license
    • Requesting letter issued by the applicant for Commercial Activities Certificates





    ----------------------------------------------------
    TAX Residency Certificate for Domestic purposes: As per cabinet decision number (27) for the year 2023

    Domestic Certificates electronically signed by FTA Authorized signatories.

    1. Applicant is a natural person spent in the UAE above 183 days:

    • Passport (mandatory)and Emirates ID / UAE Visa residence if available.
    • Entry and exit report from Federal Authority of Identity and Citizenship or a local competent Government entity.

    2. Applicant is a natural person spent in the UAE less than 183, and equal or more than 90 days:

    • Passport (mandatory) and Emirates ID/ UAE Visa residence if available.
    • Entry and exit report from Federal Authority of Identity and Citizenship or a local competent Government entity.
    • Source of income/salary certificate/ Other proof of carrying on a business in the UAE. Or Proof of permanent place of residence: Title deed, EJARI, Utility Bills or Other long-term Rent Contract.

    3. Applicant is natural person spent in the UAE less than 90 days or other situations: 
    • Passport (mandatory)and Emirates ID / UAE Visa residence if available.
    • Entry and exit report from Federal Authority of Identity and Citizenship
    • Proof of Financial and Personal Interests (The place of the natural person’s occupation, familial and social relations, cultural or other activities, place of business, place from which the property of the natural person is administered and any other relevant facts and circumstances should be considered in the determination of whether a natural person’s center of financial and personal interests is in the State).
    • proof of permanent place of residence: Title deed, EJARI, Utility Bills or Other long-term Rent Contract.)
     
  • Procedures and Steps

    Submission for the above mentioned certificates types:
    1. To apply for TRC, go to EMARATAX portal click here
    2. You can use current account on EMARATAX, create a new one, or link the old account related to previous TRC portal. 
    3. once you are logged in, choose “other services”. 
    4. select the TRN you are applying TRC for. if there is no TRN, choose the last option " No TRN " (selected TRN will allow the user to autofill the details in the TRC Portal automatically based on the TRN.
    5. Click on the type of the requested certificate.
    6. Complete the creation process, pay the submission fees and submit the application.
    7. after obtaining FTA’s approval certificate processing fees are paid 
    8. If there is special Tax form requires FTA’s attestation: 
    (For Tax Residency certificate for treaty purposes only).
    For electronic special form, it can be attached alongside the application in Tax Residency Certificate portal.
    It will be returned through the application with the required signature.
    send the form by mail with return service.
    send the form by courier with return service 
    the applicant will bear fees for sending and returning the documents. 
    The form should be filled by Tax payer and it should match the application in the system in terms of the financial year of the certificate.

     
  • FAQs
    How is the Tax Residency Certificate received?

    Once Application is approved, the Tax Residency certificate can be downloaded from the Tax Residency Certificate platform: click here

    What is the Tax Residency Certificate validity period?

    The Tax Residency certificate is valid for one year from the beginning of the financial year selected by the applicant

    How the Special form can be attested by FTA?

    For electronic special form, it can be attached alongside the application in Tax Residency Certificate portal.
    It will be returned through the application with the required signature.

    For the hard-copy special form, the applicant bares the responsibility to courier the special form to FTA and collect it once its attested. 
    (the applicant will bear fees for sending and returning the documents).

    The special form must be filled from the applicant before handing it to FTA.

    What are the cases that may prevent the completion of attesting the tax form?

    The certificate was not issued for any reason. For example, the electronic application was rejected, the issuance of the certificate was not paid in the electronic system.

    The applicant section (in the form) has not been filled out. 

    The applicant did not sign the form.
    If the year mentioned in the tax form does not match the year selected in the related Tax Residency Certificate application. 
    If the country mentioned in the tax form does not match with the country mentioned in the Tax Residency Certificate application.
    The special form has to be couriered to FTA after issuing the related Tax Residency Certificate application. (if ink signature is required)



    How are the Commercial activities certificates received?

    Once the application is approved, the Certificate can be downloaded from the Tax Residency Certificate platform: click here

    What is the Commercial activities certificates validity period?

    The validity is for one year from the date selected by the applicant 

    How does the applicant obtain the Tax Residency certificate?

    The Tax Residency Certificate will be sent as digital format after the payment is processed to the registered email if a printed certificate is not requested. 
    if applicant requested printed certificate specify the number of copies and it will be delivered by the courier (Emirates post) each for an additional fee (AED 250). Applicant will also receive the digital copy of the certificate. 
    The provided address in the account will be used to deliver the hard copy. If the delivery address is different, to be added at the stage of filling the application form.

    Delivery is available for local addresses in the UAE only. 


    How to obtain the Exit & Entry report?

    Through the Federal Authority for Identity, Citizenship, customs & Port Security Application (UAEICP)
     

    What should be considered when applying for the Tax Residency Certificate?

    The requested period (financial year) for the Tax Residency Certificate should be after the establishment date of the company.
    It is important to ensure that the selected year has already passed.

    What is the required timeframe for a recently established company?

    A recently established company should have completed one year of operation before being eligible to apply for the Tax Residency Certificate.
     
  • Terms & Conditions
    1. An Applicant that is a legal person and applying for Tax Residency certificate for treaty purposes, must have been established in the UAE for at least one year. 

    2. An Applicant who is a natural person and applying for Tax residency certificate for treaty purposes, must have been residing in the UAE for at least 183 days during the requested financial year.


    3. An applicant that is natural person and applying for Tax residency certificate for Domestic purposes can fall into the following categories and still apply 

    • (spent in UAE above 183 days, less than 183 days but above 90 days or less than 90 days) 

    4. Branches of foreign companies, Offshore companies are not eligible to obtain Tax residency certificate as they are not considered to be established in the UAE. 

    5. The TRC certificate does not cover a future period from the selected start date of the financial year. This applies to both treaty purposes and domestic purposes. 

    • Only government entities are entitled to do so.

    6. For Commercial activity certificate, Legal person must be registered for VAT.
     

Do you find this content helpful ?

Yes No
Page last updated: : Thursday, May 23,2024
Number of hits : 108351 hits