Tax Residency Certificate in the UAE: Fees, Documents and How to Apply in 2026

A tax residency certificate in the UAE (TRC) is the document that proves to a foreign tax authority, bank or business partner that you are tax resident here. For a company, it is usually what unlocks a reduced withholding tax rate under a double tax agreement. For an individual, it can settle where you are taxed. The Federal Tax Authority (FTA) issues TRCs through EmaraTax, and it updated its service card on 22 October 2026. Here is what you need to know.

What a UAE tax residency certificate does

The FTA issues four related documents through the same service:

1. TRC for double tax agreement (DTA) purposes. Lets you claim treaty benefits in a country with which the UAE has a DTA in force.
2. TRC for purposes other than a DTA. Confirms UAE tax residency under domestic rules, for example for banks or counterparties.
3. Stamping of an international form. Where another country's tax authority uses its own residency form, the FTA can stamp it.
4. Commercial Activity Certificate (CAC). For businesses with an active VAT registration that need to evidence their commercial activity.

Typical uses include reducing withholding tax on dividends, interest or royalties paid from abroad, supporting a claim that profits are taxable in the UAE rather than elsewhere, and satisfying bank or investor due diligence.

Who is eligible

Companies

A juridical person must have been incorporated or established for at least 12 months before applying. For a TRC not linked to a DTA, it must meet the residency criteria in Cabinet Decision No. 85 of 2022 for the relevant 12-month period. For a DTA certificate, the FTA applies Ministerial Decision No. 247 of 2023 and the terms of the treaty itself.

Two groups are excluded: branches of foreign companies and offshore companies. The FTA does not regard them as established in the UAE for this purpose.

A corporate tax group cannot apply as a group. Each member applies individually.

Individuals

A natural person can qualify in one of three ways under Cabinet Decision No. 85 of 2022 and Ministerial Decision No. 27 of 2023:

• present in the UAE for 183 days or more in the relevant 12-month period
• present for 90 to 182 days and holding UAE employment or business, or a permanent place of residence here
• having the UAE as the usual or primary place of residence and centre of financial and personal interests

UAE tax residency certificate fees in 2026

The FTA's published fees, set by Cabinet Decision No. 65 of 2020 as amended, are not refundable if the application is rejected.

The saving for corporate tax registrants is significant. If your company is registered for corporate tax, always select the CT TRN when applying.

Documents you will need

For a company

• valid trade licence and lease agreement
• certificate of incorporation
• memorandum of association (certified, for DTA certificates)
• corporate tax TRN, if available
• authorised signatory's Emirates ID, passport and proof of authority
• proof of effective management and control in the UAE, where relevant

For an individual

• Emirates ID and passport
• an official entry and exit report
• depending on the route, proof of UAE employment or business, a permanent residence, or financial and personal interests here
• proof of UAE income or salary, where a treaty requires it

The treaty partner may ask for more. Check the residence article of the relevant DTA before you apply.

How to apply on EmaraTax

1. Log in to EmaraTax (UAE Pass is required for FTA services).
2. Choose Other Services, then Tax Residency Certificate.
3. Select your corporate tax TRN if you have one. This lowers the fee and pre-fills your details.
4. Choose the certificate type. For a DTA certificate, select the treaty country first.
5. Complete the form and upload documents. Request printed copies or international form stamping here if needed.
6. Pay the full fee and submit.
7. Download the certificate once approved. It is also emailed to you.

How long does it take?

The FTA's estimated processing time is 10 business days from a complete application. A printed copy takes a further 5 business days after payment. Stamping an international form takes 10 business days from receipt of the completed form. If the form or fee is not received within 30 business days, the stamping request lapses.

Which period does the certificate cover?

A TRC covers a tax period, or another 12-month period you choose. It cannot cover a future period or a period longer than 12 months. Companies can apply once three months of the period have passed, or any time after it ends. Individuals can apply as soon as they meet the residency criteria. A Commercial Activity Certificate is valid for one year from the date you specify.

Common reasons for delay or rejection

• applying before the company has existed for 12 months
• applying as a branch of a foreign company or an offshore entity
• an international form that is incomplete, unsigned, unstamped, or for a different period or country from the TRC application
• missing evidence of management and control in the UAE
• entry and exit report not attached for individuals

How GULF CONSULT helps

Our corporate tax team checks eligibility, prepares the evidence pack and files on EmaraTax. Where substance or management and control is in question, our business setup and PRO team can help you strengthen your UAE presence. Expanding from the Gulf? See our guide to GCC company setup in the UAE.

Talk to GULF CONSULT

Need a TRC to claim treaty relief or satisfy a bank? Book a free 30-minute consultation with GULF CONSULT. Email [email protected], call +971 58 600 4833 or message us on WhatsApp.