• 3 business days from the date the completed application was received
  
• In case the applicant requested hard copy of the certificate: 7 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

Tax Residency Certificate for Treaty purposes

Applicant is a natural person:

• Passport.
• Valid Residence Permit.
• Emirates ID.
• 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.

Applicant is a legal person:

• Trade License.
• Proof of Authorization (Establishment Contract or the Power of Attorney).
• Copy of the audited financial accounts certified by a certified audit firm.
• A bank statement issued by a local bank covering 6 months within the financial year related to the request.
• Certified copy of the Memorandum of Association (if applicable).

Applicant is a legal person – Government entity:

• A copy of the Decree or the Certificate of Incorporation.
• Request letter issued by the person (the Government entity).

Tax Residency Certificate for Domestic purposes

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

• Passport 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.

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

• Passport 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.

Applicant is a Juridical person:

• Trade Licence.
• Proof of Authorization (Establishment Contract or the Power of Attorney).
• VAT TRN (if available)
• Corporate TRN (if available).
• Certified copy of the Memorandum of Association to proof authorization.
• Authorized Signatory (name, EID and Passport).

Applicant is a Juridical person – Government entity:

• Trade Licence.
• Proof of Authorization (Establishment Contract or the Power of Attorney).
• VAT TRN (if available)
• Corporate TRN (if available).
• Certified copy of the Memorandum of Association to proof authorization.
• Authorized Signatory (name, EID and Passport).
• A copy of the Decree or the Certificate of Incorporation.
• Request letter issued by the person (the Government entity).

1. Sign-up for a Tax Certificate account by clicking here.
2. Access the Tax Certificate account dashboard.
3. Click on “Create Tax Residency Certificate”.
4. Complete the creation process.
5. Pay certificate fees after getting FTA’s approval
6. If there is Tax form requires FTA’s attestation: send the form by mail with return service (the applicant will bear fees for sending and returning the documents). The form should be filled and covers the financial year of the certificate.
   
    
   
   
   

1. How is the TRC received?

Once issued, the TRC can be downloaded from the TRC platform: https://trc.tax.gov.ae/TRC_Th/

2. What is the TRC’s validity period?

The TRC is valid for one year from the beginning of the financial year selected by the applicant.

3. 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.

1. An Applicant who is a natural person must have been residing in the UAE for at least 180 days.
2. An Applicant that is a legal person must have been established in the UAE for at least one year.