Through this service, the Federal Tax Authority (“FTA”) reviews the application for and, if the application is approved, issues:

1. Tax Residency Certificates to enable applicants, being a Tax Resident in the UAE, to take advantage of provisions under DTAs signed by the UAE with other jurisdictions, and whereby such DTA is in effect.
2. Tax Residency Certificates “for purposes other than the application of a DTA”.
3. International Form stamped by the FTA, to confirm the Tax Residency status in a related Tax Residency Certificate, through an equivalent form provided by another jurisdiction

Tax Residency Certificates platform: 

https://trc.tax.gov.ae/TRC_Th

24 hours a day, 7 days a week

10 Minutes

Tax Residency Certificate:
• (10) Ten business days from the date the completed application was received.
• In case the applicant requested a hard copy of the certificate: (5) Five business days from the date the relevant fee payment is completed.
• In case the applicant has a special (“International”) form that requires FTA attestation: (10) Ten business days from the date the completed form is received and related fees have been paid. *
*The applicant can submit a scanned copy of the International Form along with the Tax Residency Certificate request, or send a hard copy of the Form by courier service to the FTA.
•  If the International Form is not submitted, or if the application fee is not paid within thirty (30) business days, the request for stamping the International Form will not be processed. In such cases, the applicant will be required to submit a new application along with the relevant International Form and payment. 
• If the applicant requests both a hard copy and an International Form, the hard copy will only be processed after the International Form has been submitted to the Federal Tax Authority. Accordingly, the application will be processed within (10) Ten business days starting from the date the International Form is submitted to the FTA.
• Alternatively, the applicant may choose to cancel the International Form and request only the hard copy. In such cases, an official request must be submitted to the FTA via call center, email, or official communication channels, including the TRC reference number and a clear request to receive only the hard copy.

Disclaimer: In the event of any discrepancies, the requirements outlined in the updated Service Card (August 2026) shall prevail and remain the authoritative reference until the published Procedures Manual is updated.
Kindly refer to the published guide.
Tax Resident and Tax Residency Certificate – TPGTR1
Documentation required to apply for a Tax Residency Certificate for purposes other than the application of a Double Taxation Agreement:

Natural Person: 
Case 1 – 183 days or more: 
- Emirates ID or a passport with an entry and exit report from the Federal Authority of Identity and Citizenship or a local competent Government entity. 

Case 2 – 90 to 182 days: 
- Emirates ID and passport with an official entry/exit report,
- and proof of UAE employment/business or a permanent place of residence in the UAE. 

Case 3 – Primary residence and center of interests: 
- Emirates ID and passport with an official entry/exit report,
- proof of financial and personal interests in the UAE,
- proof of usual or primary residence in the UAE,
- and proof of source of income, if applicable.

Juridical Person:
- Valid license and lease agreement
- Certificate of Incorporation
- UAE Corporate Tax TRN (if available)
- Memorandum of Association,
- Authorized signatory’s Emirates ID and passport with proof of authorization,
- and proof of effective management and control in the UAE, where applicable.

Documentation required to apply for a Tax Residency Certificate for Double Taxation Agreement purposes

Natural Person: 
- Emirates ID and or passport with an official entry/exit report; 
- Proof of UAE income or salary, if applicable. The applicant must also submit any additional evidence required under the relevant Double Taxation Agreement. Where the agreement refers to UAE tax residency rules, the applicable UAE Tax Residency requirements must also be met.

Juridical Person:
- Valid license and lease agreement, 
- UAE Corporate Tax registration number TRN (if available)
- Certificate of Incorporation
- Certified Memorandum of Association
- Authorized signatory’s Emirates ID and passport with proof of authorization
- proof of effective management and control in the UAE, where applicable.
Note 1: Eligibility and additional documentation may vary depending on the residence provisions of the relevant Double Taxation Agreement.
Note 2: In case of Natural treaty, the passport is always mandatory for Treaty Certificate

Step 1: Go to the EmaraTax portal.

Step 2: Create an account.

You can use a current account on EmaraTax, create a new one, or link an old account related to the previous Tax Certificate portal. 

Step 3: Once logged in, choose “other services”

Step 4: Select “Tax Residency Certificate”. 

Step 5: If available/applicable, select the Tax Registration Number (“TRN”) for Corporate Tax of the applicant.

If the applicant does not have a Corporate Tax Registration Number (TRN), select the last option, "No Tax Registration Number." However, if you are applying for a Tax Residency Certificate for the purposes of a Double Taxation Avoidance Agreement (DTAA), the other contracting state may require you to be registered for Corporate Tax in the United Arab Emirates.
Providing a Corporate Tax Registration Number (TRN) reduces the application fee and enables the applicant to auto-populate the application details.

Step 6: Select the type of Tax Residency Certificate requested.

This will either be for the purposes of a DTA or for other purposes. For those applying to be issued with a TRC under a specific DTA, the other applicable country will need to be selected first.

Step 7: Complete the remaining fields and upload relevant/required supporting documentation.

This step also includes the request for printed certificates and the request to the FTA to attest an international form.

Step 8: Pay the full application and the review fee.

Step 9: Submit the application.

Step 10: Download the Certificate.

Once the application is approved, a “download” icon will be displayed for the particular request on the Tax Residency Certificate platform. You can then click on the icon and download the digital Tax Residency Certificate.

The Tax Residency Certificate will also be sent to their registered email ID.

If a printed Certificate was requested, it will be delivered by courier.

1. How is the Tax Residency Certificate received?
Once the Application is approved, the Tax Residency Certificate can be downloaded from EmaraTax via the Tax Residency Certificate platform/service page.

2. What period is covered by the Tax Residency Certificate?
The Tax Residency Certificate covers a Tax Period, or any other 12-months period, selected by the applicant. If a Tax Period is selected, it can only be the current Tax Period or a prior Tax Period.
A Tax Residency Certificate cannot be issued to cover a future period (i.e., for a Tax Period or a 12-month period that has not commenced), or for a period exceeding 12 months.

3. How can I obtain a stamped/attested international form?
The FTA can, upon request, stamp Forms provided by other jurisdictions. The cost of this is included in the Tax Residency Certificate processing fee.
The International Form must be properly completed (the FTA cannot complete it on your behalf) and duly signed (and stamped, in the case of a juridical person applicant) by the applicant before submission to the FTA. It must also cover the same 12-month period and the same country as the related Tax Residency Certificate. In the case of a juridical person, a stamp is also required in addition to the signature of the authorized signatory.
An electronic International Form or a scanned copy can be attached to the Tax Residency Certificate application via the Tax Residency Certificate portal.
If a hard copy of the International Form is requested, the applicant must send the form by courier to the FTA. Once stamped, the International Form will be returned to the applicant by courier, subject to the applicant bearing the applicable fees. Alternatively, the applicant may collect the form in person from the relevant FTA office.

4. Why could the FTA reject a request for stamping / attesting the International Form?
- The International Form attestation was not requested in the submitted application.
- The international form was not properly completed, not fully completed or not duly signed (and stamped) by the applicant.
- The international form was not received by the FTA.
- The period specified in the Form does not match the period selected in the related Tax Residency Certificate application.
- The country mentioned in the international form does not match with the country mentioned in the related Tax Residency Certificate application.

5. How does the applicant obtain the Tax Residency Certificate?
If the applicant has paid the fees and FTA approved the application, a digital Tax Residency Certificate will be sent to their registered email ID, and it will also become downloadable from the Tax Residency Certificate platform on EmaraTax.
If the applicant requests a printed certificate(s), it will be delivered by courier. An additional fee (AED 250) applies for each printed copy.
The address provided in the application will be used to deliver the hard copy. If a different delivery address is required, this must be clearly stated and provided when completing the application form. Delivery is only available to an address in the UAE.

6. Can I apply for the Tax Residency Certificate for a 12-month period that has not yet finished?
Yes, but the criteria vary depending on the type of applicant.
- Juridical Person: you can apply after (3) three months into the period or any time after expiry of the period.
- Natural Person: you can apply as soon as the criteria to be Tax Resident in the UAE are met.
- Government Entities and Government Controlled Entities: You can apply from (1) one day into the period or anytime after expiry of the period.

7. When is the earliest I can apply for a Tax Residency Certificate for a newly incorporated or established company?
A company must be established for 12 months before being eligible to apply for the Tax Residency Certificate.

8. Where can I find the list of treaties related to Double Taxation Agreement?
The list of treaties, details and documents can be found on Ministry of Finance website on the following page: International Treaties Dashboard.

9. How to verify if the TRC is authentic?
Please visit the TRC verification page on Certificate Verification page.
Alternatively, you can scan the barcode on the certificate to access the same page and verify the certificate.

1. An applicant that is a juridical person and applying for a Tax Residency Certificate must be already incorporated or established for at least 12 months.

2. A Tax Residency Certificate for DTA purposes will be issued based on Ministerial Decision No. 247 of 2023 on the Issuance of Tax Residency Certificate for the Purposes of International Agreements.

3. An applicant who is a juridical person and is applying for a Tax Residency Certificate for purposes other than the application of a Double Taxation Agreement (DTA) must meet the criteria set out in Cabinet Decision No. 85 of 2022 for the relevant 12-month period.

4. An applicant who is a natural person and is applying for a Tax Residency Certificate for purposes other than the application of a Double Taxation Agreement (DTA) must meet the criteria set out in Cabinet Decision No. 85 of 2022 for the relevant 12-month period, read together with Ministerial Decision No. 27 of 2023 on the Implementation of Certain Provisions of Cabinet Decision No. 85 of 2022 on the Determination of Tax Residency.