How to Apply for a UAE Tax Residency Certificate

Once you know a UAE Tax Residency Certificate (TRC) would help you or your business, the next question is practical: how do you actually get one? The process is handled online by the Federal Tax Authority through its EmaraTax portal, and while it is straightforward, a clean first submission depends on having the right documents and choosing the right certificate type. This guide walks through the whole application — for both individuals and companies — step by step.

Step 1 — Confirm you are eligible and pick the certificate type

Before anything else, make sure you actually qualify as a UAE tax resident for the period you are applying for, and decide which of the two certificates you need:

Treaty (Double Taxation Avoidance) certificate — used to claim benefits under a specific tax treaty between the UAE and another country. You select the relevant country during the application.
Domestic certificate — simply confirms your UAE tax residency, without reference to a particular treaty.

For a treaty certificate, an individual generally needs to have been resident in the UAE for the financial period concerned, with the 183-days-of-presence test being the most common basis. A company applies on the basis of being incorporated or effectively managed in the UAE. Picking the wrong type, or the wrong period, is the most common reason an application has to be re-done — so settle this first.

Step 2 — Gather your documents

Having everything ready before you open the application keeps it quick and avoids a paused or rejected submission. The exact list depends on whether you are applying as an individual or a company.

For individuals (natural persons)

A copy of your passport and valid UAE residence visa.
A copy of your Emirates ID.
Proof of UAE address — a certified tenancy contract (Ejari) or title deed.
An entry-and-exit report from the Federal Authority for Identity, Citizenship, Customs and Port Security (ICP), evidencing your days of presence in the UAE.
Proof of income — for example a salary certificate, trade licence, or other evidence of your source of income.
A validated six-month bank statement from a UAE bank.

For companies (juridical persons)

A valid trade licence for the company.
Proof of authorisation for the signatory — a Power of Attorney or board resolution where they are not the owner.
A copy of the Memorandum of Association or equivalent ownership document.
Passport, Emirates ID, and residence-visa copies of the owners, partners, or directors.
Audited or certified financial statements for the relevant financial period.
A validated six-month bank statement from a UAE bank.
Proof of the company's UAE address — a certified tenancy contract (Ejari) or title deed.

Step 3 — Apply on EmaraTax, step by step

Log in to the FTA's EmaraTax portal (eservices.tax.gov.ae) using your credentials or UAE Pass — the same portal used for Corporate Tax and VAT.
Open or select the Taxable Person profile the certificate is for, then go to the Other Services / Tax Residency Certificate section.
Choose the certificate type — treaty (and the relevant country) or domestic — and whether the applicant is a natural person or a juridical person.
Select the financial period the certificate should cover.
Complete the application form with your personal or company details, then upload the supporting documents from Step 2.
Pay the submission fee and submit the application for the FTA's review.
The FTA reviews the application; once it is pre-approved, pay the issuance fee. If a foreign authority needs the certificate on a specific treaty form, you can attach that for attestation.
On approval, the certificate is issued — typically as a digital document available through EmaraTax — confirming your UAE tax residency for the period.

Step 4 — Fees and how long it takes

The FTA charges a small submission fee to lodge the application, followed by an issuance fee once it is approved. The issuance fee depends on who is applying — registered taxpayers pay less than non-registered individuals, and companies pay a higher rate. Because these amounts are set by Cabinet Decision and adjusted from time to time, check the current schedule in EmaraTax before you pay.

On timing, a complete and correct application is usually reviewed within roughly a week, after which the issuance fee is paid and the certificate is produced. Missing documents, an unvalidated bank statement, or an entry-and-exit report that does not support the residency days you have claimed are the usual causes of delay — which is why the document stage matters most.

Step 5 — Validity and renewal

A TRC is generally valid for one year, tied to the financial period you applied for. If you have recurring cross-border income — overseas dividends, interest, royalties, or treaty positions you rely on each year — you will usually apply for a fresh certificate annually. It is worth diarising the renewal and lining up the next entry-and-exit report and bank statements in advance so there is no gap in coverage.

Applying for a Tax Residency Certificate is mostly about preparation: qualify for the period, gather clean documents, pick the right certificate type, and the EmaraTax submission itself is quick. If you want it handled accurately the first time — or you are not sure you yet qualify — our team can take care of the whole application.

Key takeaways

UAE Tax Residency Certificate applications are submitted online through the Federal Tax Authority's EmaraTax portal, which now handles what used to be a separate tax-certificates system.
There are two certificate types to choose from at the start — one for claiming benefits under a specific double-tax treaty, and one confirming domestic UAE tax residency — and the form differs slightly for individuals and companies.
You must already meet the tax-residency criteria under Cabinet Decision No. 85 of 2022 before you apply; the application proves residency you already have, it does not grant it.
Have your supporting documents ready before you start — for individuals that typically includes passport, Emirates ID/residence visa, proof of address, an entry-and-exit report, and proof of income; for companies, the trade licence, ownership documents, audited financials, and a bank statement.
Fees are paid in stages — a submission fee plus an issuance fee that depends on whether you are a registered taxpayer, an individual, or a company — and a certificate is generally valid for one year.
Fees, document lists, and processing times are set by the FTA and refined over time — treat the specifics here as the current position and confirm with the FTA before you apply.

Sources

Related servicesCorporate Tax

FAQ

Frequently asked questions

Applications are submitted online through the Federal Tax Authority's EmaraTax portal (eservices.tax.gov.ae) — the same portal used for Corporate Tax and VAT. You select the Tax Residency Certificate service, choose the certificate type and period, upload your documents, and pay the fees.

Individuals typically need a passport and residence visa, Emirates ID, proof of UAE address (Ejari or title deed), an ICP entry-and-exit report, proof of income, and a six-month UAE bank statement. Companies typically need the trade licence, ownership documents, signatory authorisation, audited financials, a six-month bank statement, and proof of the company's UAE address.

There is a submission fee to lodge the application and an issuance fee once it is approved, and the issuance amount depends on whether the applicant is a registered taxpayer, a non-registered individual, or a company. The amounts are set by the FTA and adjusted over time, so confirm the current schedule in EmaraTax before paying.

A complete and correct application is usually reviewed within roughly a week, after which you pay the issuance fee and the certificate is produced. Missing or inconsistent documents — particularly an entry-and-exit report that does not support your residency days — are the main causes of delay.

A treaty (Double Taxation Avoidance) certificate is used to claim benefits under a specific tax treaty between the UAE and another country, which you select during the application. A domestic certificate simply confirms your UAE tax residency without reference to a particular treaty. You choose the type at the start of the application.

A TRC is generally valid for one year, tied to the financial period you applied for. If you have recurring cross-border income or treaty positions you rely on each year, you will usually apply for a fresh certificate annually, lining up the supporting documents in advance to avoid a gap.

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