UAE Tax Residency Certificate: Who Qualifies, Documents, Fees and Validity
What a UAE Tax Residency Certificate is, who counts as UAE tax resident, and how to apply to the Federal Tax Authority for a treaty or domestic certificate.
Last reviewed 25 September 2026 · 6 min read
In short
A Tax Residency Certificate (TRC) is issued by the Federal Tax Authority (FTA) to prove that an individual or company is tax resident in the UAE, for example to claim relief under a double taxation agreement. Individuals usually qualify with 183 days in the UAE in 12 consecutive months, or 90 days with a residence permit and a UAE home, job or business. Companies formed in the UAE can apply once they are 12 months old, fees for an electronic certificate total AED 550 to AED 1,800, and the FTA aims to decide within 10 business days.
What is a Tax Residency Certificate and why would I need one?
A Tax Residency Certificate is a certificate issued by the FTA proving that a person is tax resident in the UAE.
Its main use is to claim relief under a double taxation agreement, such as a reduced withholding tax rate in the other country or a refund of tax withheld there. The Ministry of Finance says the UAE has concluded 137 such agreements. A certificate for treaty purposes is only issued under an agreement that is in effect.
A certificate does not decide your residence in another country. HMRC form DT-Individual, used to claim UK treaty relief on pensions, interest and royalties, asks UAE residents for a copy of their certificate. Our guide for UK expatriates covers the UK side, including the Statutory Residence Test.
Who is UAE tax resident as an individual?
The rules are in Cabinet Decision No. 85 of 2022, in force since 1 March 2023, and Ministerial Decision No. 27 of 2023. A residence visa does not make you tax resident on its own, and you can meet the tests without one.
For the day tests below, any part of a day in the UAE counts as a full day, and the days need not be consecutive. The FTA may disregard days when events outside your control stopped you leaving. A permanent place of residence can be rented, as long as it is always available to you.
You are UAE tax resident if any one of these applies:
- you spent 183 days or more in the UAE in the relevant 12 consecutive months
- you spent 90 days or more there in that period, you are a UAE or GCC national or hold a valid UAE residence permit, and you have a permanent place of residence or carry on employment or a business in the UAE
- your usual or primary place of residence and the centre of your financial and personal interests are in the UAE
When is a company UAE tax resident?
Under Cabinet Decision No. 85 of 2022, a company or other legal entity is UAE tax resident if it was incorporated, formed or recognised under UAE law, including in a free zone. A UAE branch of a foreign company does not qualify on this basis.
An entity is also tax resident if a UAE tax law treats it as resident. Under the Corporate Tax Law, that includes a foreign company effectively managed and controlled in the UAE. Tax residence alone does not mean an entity pays Corporate Tax. Our Corporate Tax guide covers who must register and pay.
A company must have been incorporated or established for at least 12 months before it can apply for a certificate.
What is the difference between a treaty certificate and a domestic certificate?
When you apply, you choose one of two types:
- Treaty certificate: issued under Ministerial Decision No. 247 of 2023 for a named agreement that is in effect. The FTA must be satisfied that you meet that treaty's residence conditions. The UK treaty, for example, asks whether UAE law treats an individual as domiciled in the UAE or as having their habitual abode or centre of vital interests there.
- Domestic certificate: confirms residence under Cabinet Decision No. 85 of 2022 and, for individuals, Ministerial Decision No. 27 of 2023. It suits cases where no treaty is involved, such as a bank's request.
What documents are usually required?
The FTA's service card, updated in August 2026, prevails over its published procedures manual where the two differ. It lists these documents, and the FTA can ask for more:
- 183-day test: Emirates ID or a passport with an entry and exit report. The report comes from the Federal Authority for Identity, Citizenship, Customs and Port Security (ICP) or a local authority. In Dubai, the GDRFA issues it for AED 141, and for residents the visa sponsor makes the application.
- 90-day test: Emirates ID and passport with an entry and exit report, plus proof of UAE employment or business, or of a permanent home, such as a certified tenancy contract.
- Residence and interests test: the same identity documents, plus proof of your usual UAE residence, your financial and personal interests in the UAE and, where relevant, your income.
- Treaty certificate for an individual: a passport with an entry and exit report in every case, plus proof of UAE income where relevant and any evidence the treaty requires. Where the treaty relies on UAE residence rules, you must also meet one of the tests above.
- Companies: valid licence and lease agreement, certificate of incorporation, Memorandum of Association, Corporate Tax registration number if available, the authorised signatory's Emirates ID and passport with proof of authority, and proof of effective management and control where relevant.
How do I apply, what does it cost and how long is it valid?
You apply online on the FTA's Tax Residency Certificate platform, using an EmaraTax login. You choose the certificate type, upload your documents, then pay and submit.
Some countries want their own residence form stamped by the UAE tax authority. The FTA does this on request, with the cost included in the certificate fee. You must complete and sign the form first, and it must cover the same period and country as the certificate. If you send a paper form, you pay the courier costs.
The FTA aims to decide within 10 business days of a complete application. Printed copies take 5 business days after payment, and stamping another country's form takes 10 business days. Certificates carry a barcode that links to an FTA verification page.
Each certificate covers a tax period or another 12-month period that you choose. The tax period is the calendar year for an individual and the financial year for a company. The period can be current or past, but never in the future. Individuals can apply for the current period once they meet a test, and companies from three months into it. The FTA can withdraw a certificate if the facts change.
Fees are paid in full before you submit and are not refunded if the application is rejected. They are:
- AED 50 submission fee for every application
- AED 500 for review and an electronic certificate if you have a Corporate Tax registration number
- AED 1,000 for an individual without one
- AED 1,750 for a company or other entity without one
- AED 250 for each printed copy, delivered only within the UAE
Frequently asked questions
Does a UAE residence visa or Golden Visa make me tax resident?
Not on its own. Tax residence depends on the tests in Cabinet Decision No. 85 of 2022, such as your days in the UAE and where your home and interests are. A valid residence permit is one condition of the 90-day test. Our Golden Visa guide covers the visa itself.
How long is a UAE Tax Residency Certificate valid?
It covers only the tax period or other 12-month period that you select, which cannot be a future period or longer than 12 months. For a later period, you apply again.
Do I need a Corporate Tax registration number to apply?
No. You can apply without one, but the fee is higher. For a treaty certificate, the other country may require you to be registered for UAE Corporate Tax.
Will a UAE certificate make me non-resident in the UK?
No. Your UK residence is decided by the Statutory Residence Test. If you are resident in both countries under their own rules, the UK-UAE treaty decides where you are resident for treaty purposes.
How Indigo Group can help
Indigo Group can help with bookkeeping and audit support through our Accounting and Audit team, and with Tax Residency Certificates, Corporate Tax filing, company formation, visas and government liaison through our Corporate Services team. For an overview of how we work with expatriates, see financial advice for expats in Dubai. Indigo Group's regulated entity, Indigo Financial Analysis and Consultancy LLC, is licensed by the UAE Capital Market Authority (CMA), licence no. 706042.
Read more about our corporate services in the UAE, including tax residency certificates.
To talk this through, book a consultation or message us on WhatsApp.
Related guides
Sources
- Issuance of Tax Certificates for Tax Residency (service card, updated 11 August 2026), Federal Tax Authority
- Tax Resident and Tax Residency Certificate, Tax Procedures Guide TPGTR1 (October 2024), Federal Tax Authority
- Cabinet Decision No. 85 of 2022 on the Determination of Tax Residency (unofficial translation), Federal Tax Authority
- Cabinet Resolution No. (85) of 2022 Concerning Determining the Tax Residence, UAE Legislation
- Ministerial Decision No. 27 of 2023 on the Implementation of Certain Provisions of Cabinet Decision No. 85 of 2022 (unofficial translation), Federal Tax Authority
- Ministerial Decision No. 247 of 2023 on the Issuance of Tax Residency Certificate for the Purposes of International Agreements, Ministry of Finance
- Tax Residency Certificate platform (EmaraTax login), Federal Tax Authority
- Double Taxation Agreements (DTAs), Ministry of Finance
- 2016 UK-UAE Double Taxation Convention, synthesised text with the MLI, HM Revenue and Customs
- Double Taxation: Treaty Relief (Form DT-Individual) and notes, HM Revenue and Customs
- RDR3: Statutory Residence Test (SRT) notes (updated 11 June 2026), HM Revenue and Customs
- Issuance of statements (entry and exit movement), General Directorate of Identity and Foreigners Affairs, Dubai
Last reviewed 25 September 2026. This article is for general information only and does not constitute financial, legal or tax advice. Rules change, so please speak to a qualified adviser about your circumstances.
