Tax Residency Certificate
Tax Residency Certificate (TRC)
Nowadays, individuals and businesses can be a resident in more than one country. But your tax residency can only be in one country. A Tax Residency Certificate, also known as a Tax Domicile Certificate, in UAE proves that you are a tax resident of the UAE. It means you pay taxes in UAE and are not required to pay taxes in countries with which UAE has signed double taxation avoidance agreements (DTAA).
Individuals and companies can obtain Tax Residency Certificates in UAE if they meet certain conditions. It means whatever business income they earn in UAE and from their offices in other countries, they are paying taxes on it in UAE and submit this Tax Residency Certificate to the relevant authorities in the other countries.
Simplify your Tax Residency Certificate application in the UAE.
Our team streamlines the process with custom solutions just for you.
Regulation for Tax Residency Certificate in UAE
Cabinet Decision No. 85 of 2022, dated 2nd September 2022, requires tax residents in UAE to obtain a Tax Residency Certificate in UAE. It became effective from 1st March 2023. The decision mentions the conditions and requirements for a natural or legal person in UAE to fulfil for classification as a tax resident.
To obtain a FTA Tax Residency Certificate in UAE, the individual or entity must apply to the FTA. If any DTT (Double Tax Treaty) or DTAA requires the fulfilment of extra conditions for determining the tax residency, such provisions apply.
Conditions to Obtain UAE Tax Residency Certificate :
A legal person is a UAE tax resident if it satisfies the below conditions
- It was incorporated, formed, or recognised under the legislation in force in the UAE, and that does not include the branch of a foreign legal entity in the UAE.
- We help you analyse whether you are a tax resident in UAE. You must meet the mandatory conditions as stated in the relevant law.
A natural person is a tax resident in UAE if he/she meets the following criteria:
- If his usual or primary residence and the centre of his financial and personal interests are in the UAE, or if he meets the conditions and criteria determined by a decision from the Minister.
- If he has been physically present in UAE for 183 days or more within the relevant 12 consecutive months.
- If he:
- Has been physically present in UAE for 90 days or more within the relevant 12 consecutive months and is a UAE national, holding a valid Residence Permit in the UAE; or
- Holds the nationality of any other Gulf Cooperation Council country; and
- Has either a Permanent Place of Residence in the UAE or carries on employment or business in the UAE.
UAE Tax Residency Certificate Services
FAME Advisory is a prominent firm in UAE with tax consultancy and advisory, success planning, and business set-up services. We help our clients with our expertise and experience to ensure they focus on their core business. We also assist you in submitting an accurate and on-time application for a tax residency certificate in UAE.
We follow the below process to help you get a Tax Residency Certificate in UAE by applying on the government portal.
- We help you analyse whether you are a tax resident in UAE. You must meet the mandatory conditions as stated in the relevant law.
- We will proceed with the tax domicile certificate UAE application process if you are a UAE tax resident. The application is on the Ministry of Finance’s portal.
- We prepare all the documents and records for a faster application process. We fill in the form for TRC in UAE, submit the documents, and complete the form.
- On extensive review of the application form and documents, the Ministry of Finance approves or rejects it.
- If the Ministry approves it, we will assist you with the online payment of the relevant fee.
- You can download your UAE tax residency certificate/ tax domicile certificate from the portal.
The validity of this certificate is one year from the start of the financial year to its end. Thus, we help you enjoy a smooth, transparent, fast TRC application process. We handle it on your behalf to make it stress-free for you and your business.
FAQs: UAE Tax Residency Certificate
- Identity proofs – Passport copy, UAE residence visa copy, and Emirates ID copy
- Salary certificate
- Residential lease agreement or tenancy contract copy
- Bank statements from the previous six months
- The individual’s entry and exit tracking report from the Federal Authority of Identity and Citizenship or any other local competent Government entity.
- Trade license copy
- Certificate of incorporation or establishment contract
- Audited financial accounts’ copy certified by a qualified audit firm
- Last six months’ bank statements from a UAE local bank
- Certified copy of Memorandum of Association
- Directors’, managers’, or shareholders’ passport copy or valid UAE residency visa copy.