UAE tax residency certificate

You apply through EmaraTax. Create or use your existing login, then navigate to “Other services” → “Tax Residency Certificate.” If your company has a Corporate Tax TRN, select it; if not, choose “No TRN.” Individuals follow the same path and choose “No TRN” unless they also hold a corporate TRN in their own name.

Choose the certificate type: for DTA purposes (select the other country) or for other purposes. Complete the period, address, and purpose fields. Upload supporting documents. Pay the submission fee and the processing fee when prompted. Approved certificates are downloadable from the TRC platform and also emailed. If you requested a hard copy, it arrives by courier.

If a foreign authority insists on stamping its own form, upload a scan with your TRC request or courier the physical form to the FTA. If the form or fee is not provided within 30 business days, the stamping request will lapse.

Required documents in 2025 (individuals)

For DTA‑purpose TRC applications, the FTA’s October 2024 guide simplified the list. Typically you will provide:

• Proof of residency in the UAE: Emirates ID and residence visa, or passport plus entry/exit report.
• Proof of income or source of income (e.g., salary certificate, employment contract, business license if self‑employed).
• Address evidence (tenancy/Ejari or title deed) may be requested.

Bank statements are no longer a standard requirement for individuals applying under a DTA, per the guide. For domestic‑law TRC where you rely on the 90‑to‑182‑day route or on “primary place of residence and center of interests,” you’ll add proof of employment or business, proof of a permanent place of residence, and proof of financial/personal interests in the UAE. The portal may still display legacy fields while the new rules roll out, so upload what the system asks, and be ready to respond to clarifications.

Required documents in 2025 (companies)

Expect to provide trade license, incorporation and constitutional documents (MOA/AOA), certificate of incumbency/shareholders (if applicable), proof of authorized signatory, registered office lease/title, and evidence of management and control in the UAE (board minutes, resolutions, management organization chart). If you have a Corporate Tax TRN, include it; the system will pre‑fill some data and your fee is lower. The FTA has removed the blanket requirement for audited financial statements because you can now apply during the tax period. Substance still matters; attach what proves it.

Fees are set under Cabinet Decision No. 65 of 2020 (as amended):

• Submission fee: AED 50 (non‑refundable).
• Processing fee for an electronic TRC:
  • AED 500 if the applicant is registered with the FTA for Corporate Tax (has a CT TRN).
  • AED 1,000 for an individual without a Corporate Tax TRN.
  • AED 1,750 for a legal person (company) without a Corporate Tax TRN.
• Optional hard copy: AED 250 per certificate.

You must settle the applicable fees before submission is completed. If you do not pay the processing fee within 30 business days, the application can be canceled and you will have to reapply and pay the submission fee again.

Timelines, validity and the period you can cover

It takes around 10 minutes to submit a clean application. The FTA’s stated processing time is five business days from receipt of a complete application (another five business days to print and courier a hard copy if requested). International form stamping is also targeted at five business days once the completed form and fees are in. Certificates cover the selected 12‑month period. You can apply during the tax period:

• Individuals: as soon as you meet the residency criteria.
• Companies: after three months into the financial year.
  You cannot obtain a TRC for a future period that has not commenced.

The “90 days” myth, explained with examples

The “90 days” phrase is not a blanket rule. It works only with extra conditions. Say you spent 100 days in the UAE in a rolling 12‑month window. If you hold a UAE residence visa and have a permanent place of residence in Dubai plus a job here, you can be a UAE tax resident under domestic law despite being under 183 days. If you are a visitor with no visa and no lease, 100 days does not make you resident.

Under a DTA, you may still qualify even if your domestic day‑count is tight, but then the treaty’s own test and tie‑breakers apply. Foreign tax offices will drill into permanent home, center of vital interests and habitual abode. Keep your story—and your paperwork—consistent.

The electronic TRC includes your name (or company name), address in the UAE, nationality or legal form, passport or license details, Corporate Tax TRN if any, the covered period, the purpose (DTA or other), certificate number, issue date, and the FTA’s digital seal/QR. For DTA purposes, the certificate references residency “under the laws of the UAE” for the named period. Where a partner country insists, the FTA can attest that country’s own “residency certificate” form alongside or after issuing the TRC.

Sample (illustrative):
“Federal Tax Authority hereby certifies that [Full Name / Company] is a resident of the United Arab Emirates under the applicable laws for the period 01‑01‑2025 to 12‑31‑2025, for the purposes of the Double Taxation Agreement between the UAE and [Country]. Certificate No. [XXXX], issued on [Date], digitally signed.”

Frequent pitfalls and how to avoid them

Do not mix periods. If you request 2025 but your visa started in March 2025, be ready to justify January–February. Align your tenancy and utility bills to the same address as on your application. If you have a Corporate Tax TRN, select it in the TRC application to reduce cost and autofill data.

Do not rely on a free zone label alone; show where strategic decisions are made. If you are new, check the “three months into the year” rule for companies and the “12 months in existence” expectation when no CT return yet exists. If the portal asks for legacy documents (like bank statements) that the 2024 guide no longer lists for DTA applications, upload them anyway or provide an explanation; the rule change is real, but systems and reviewers catch up at different speeds.

International form stamping has a 30 business day clock—send the form or the request lapses. And remember: offshore companies are generally out of scope for treaty TRCs; plan your holding structure accordingly.