A UAE tax residency certificate proves to a foreign tax authority that you are UAE resident, usually to claim treaty relief. Individuals qualify by spending 183 days in the UAE in 12 months, by a 90-day test with a home or job here, or by having their main residence here. Companies qualify by incorporation or management.
Which individuals are UAE tax resident?
Three routes, under Cabinet Decision No. 85 of 2022 and Ministerial Decision No. 27 of 2023: at least 183 days in the UAE within 12 months; at least 90 days for a UAE national, GCC national or UAE resident who also has a permanent home or a job or business here; or a primary residence and centre of personal and financial interests in the UAE (EY on Ministerial Decision No. 27 of 2023). Part days count as full days.
Which companies are UAE tax resident?
Companies incorporated in the UAE, and foreign companies effectively managed and controlled here (Crowe UAE on residency and treaties). Resident companies with taxable income above AED 375,000 pay corporate tax at 9% (Cabinet Decision No. 116 of 2022), which is the tax a treaty partner will usually look for when deciding whether to grant relief.
How do you apply for a TRC?
Online through the Federal Tax Authority, with evidence matched to the test: an entry and exit report for day counts, a tenancy contract or title deed, salary or business evidence for individuals, and the trade licence, audited accounts and proof of management for companies (EY). Certificates are issued for a period and a country, so apply for the year and treaty you need.
What do you use a TRC for?
Mainly to claim reduced withholding tax or exemption under a double tax agreement: you give the certificate to the foreign tax authority or payer, which then applies the treaty rate (Crowe UAE). Banks and foreign tax authorities also ask for it to confirm residency for reporting purposes.
Frequently asked questions
Can a free zone company get a TRC?
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Yes, if it is UAE tax resident and can show substance, such as an office, staff and management in the UAE.
How long is a TRC valid?
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It is issued for a specific period and purpose. Apply for the period and country you need, and check the validity shown on the certificate.
Do I need a TRC for every treaty country?
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Usually one per country and period, as foreign authorities ask for a certificate naming them.
Sources
- UAE issues additional guidance on determination of tax residency (Ministerial Decision No. 27 of 2023) — EY Global Tax Alert. Checked 17 October 2026.
- UAE tax residency rules and their interaction with tax treaties (Cabinet Decision No. 85 of 2022) — Crowe UAE. Checked 17 October 2026.
- Cabinet Decision No. 116 of 2022 on the annual Taxable Income subject to Corporate Tax (AED 375,000) — UAE Ministry of Finance. Checked 16 October 2026.