Quick answer: # TRC Certificate UAE: How to Apply, Fees & Timeline If you're a UAE resident or company trying to claim tax treaty benefits abroad, you need a TRC certificate — the Tax Residency Certificate issued by the Federal Tax Authority (FTA). It proves you're tax-resident in the UAE so a
If you're a UAE resident or company trying to claim tax treaty benefits abroad, you need a TRC certificate — the Tax Residency Certificate issued by the Federal Tax Authority (FTA). It proves you're tax-resident in the UAE so a foreign tax office won't double-tax the same income.
A TRC certificate (Tax Residency Certificate) is issued by the UAE Federal Tax Authority via the EmaraTax portal. Individuals need at least 183 days of UAE presence in the relevant year (or 90 days plus other ties under Cabinet Decision No. 85 of 2022). Companies need to have been established in the UAE for at least one year. Government fees are AED 500 for the application plus AED 1,000 (individuals) or AED 1,750 (juridical persons) for the certificate. Processing typically takes 5 to 15 business days once documents are complete.[1][2]
Two tracks. Individuals and companies.
For individuals, Cabinet Decision No. 85 of 2022 sets the residency test. You qualify if any of these is true: you spent 183 days or more in the UAE in the 12-month period, OR you spent 90+ days AND you're a UAE/GCC national or hold a valid residence permit AND you have a permanent place of residence or carry on employment or business here, OR the UAE is your usual/primary place of residence and centre of financial and personal interests.[3]
For juridical persons, the company must be incorporated in the UAE and have operated for at least one financial year. Offshore companies (like JAFZA Offshore or RAK ICC) generally can't get a treaty TRC because most double tax treaties exclude them — this is where people slip up. Free zone and mainland entities are fine.[1]
One more thing. There are actually two types of TRC now: one for double tax treaty purposes (needs a specific treaty country) and one for domestic purposes. Pick the right one at application, or you'll pay twice.
For individuals applying for a TRC certificate:
For companies:
The audit report catches people out. It has to be a signed, stamped audit — not management accounts, not a bookkeeper's summary.[1]
Apply through EmaraTax at tax.gov.ae. The FTA absorbed the TRC function from the Ministry of Finance in November 2020, so ignore any older guide pointing you to the MoF portal.[2]
TRC certificate fees (2024)
Fees are paid via the EmaraTax portal. Non-refundable if your application is rejected.[2]
Timeline: expect 3 working days for the FTA to review your submission, then around 5 to 15 working days to issue the certificate once approved. Delays almost always trace back to missing entry/exit reports or an unstamped bank statement.
If you need the TRC for a specific treaty country — say India, the UK, or Germany — select that country during the application. The certificate is issued naming that jurisdiction. You can request multiple certificates for different countries, but each is a separate paid application.
Frankly, most rejections are avoidable:
If you're rejected, the fees paid so far are gone. You reapply from scratch.
Not everyone needs one. You need a TRC certificate when:
You do NOT need a TRC just to prove you live in the UAE for general purposes — your Emirates ID and residence visa do that. And with UAE Corporate Tax now in force from June 2023 under Federal Decree-Law No. 47 of 2022, companies also get a domestic tax residency framework separate from the treaty TRC.[4]
For more on how UAE corporate tax interacts with residency, see the tax category.
A TRC certificate is valid for one financial year — the specific year you nominated in the application. If you need it for 2024 and 2025, that's two applications, two sets of fees, two sets of documents.
You can apply for a TRC covering a past year (up to about five years back) if you have the documentation for that period. Useful when a foreign tax audit lands on an old year.
Keep the PDF the FTA issues. It carries a QR code and verification number that foreign tax authorities scan to confirm authenticity. If you need an attested/apostilled hard copy for a country outside the Apostille Convention, you'll go through MoFA (Ministry of Foreign Affairs) attestation separately after issuance.
Need this checked for your situation? Talk to a UAE-licensed lawyer →
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Citations
[1] UAE Federal Tax Authority, "Tax Certificates — User Guide" (EmaraTax), tax.gov.ae. [2] Cabinet Decision No. 65 of 2020 on Fees for Services Provided by the Federal Tax Authority (as amended); FTA Public Clarification on TRC service fees. [3] Cabinet Decision No. 85 of 2022 on Determination of Tax Residency, effective 1 March 2023. [4] Federal Decree-Law No. 47
Sub-questions our research cluster pulls together — each links to its full Tier-B/C answer.
Nearly all UAE businesses must register for Corporate Tax, including mainland and free-zone companies. Rates: 0% on income up to AED 375,000, then 9%.
# UAE Certificate of Fiscal Residence: How to Get One If you're earning income across borders and don't want to pay tax twice, you need a certificate of fiscal residence from the UAE Federal Tax Authority (FTA). It's the document that unlocks Double Tax Agreement (DTA) benefits —
The Federal Tax Authority (FTA) administers VAT at 5%, excise tax, and corporate tax at 9% across UAE. Register via EmaraTax if turnover exceeds AED 375,000.
This is general legal information, not legal advice. For advice tailored to your specific situation, consult a UAE-licensed lawyer.
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