Tax Residency Certificate Services

What is a Tax Residency Certificate?

A Tax Residency Certificate, also known as a Tax Domicile Certificate, is an official document issued by the UAE Ministry of Finance. It certifies that an individual or a company is a tax resident of the UAE. This certificate is essential for those who want to take advantage of the Double Taxation Avoidance Agreements (DTAA) that the UAE has with other countries, which helps to prevent the same income from being taxed in two different jurisdictions. The primary purpose of obtaining a TRC is to avail of the benefits under the DTAA. This can include reduced tax rates or exemptions on various forms of income such as dividends, royalties, and interest.

For individuals and companies operating in multiple countries, a TRC helps in avoiding double taxation, thereby reducing the overall tax burden. A TRC provides legal recognition of tax residency status in the UAE, which can be crucial for various financial and legal purposes. For companies, having a TRC can streamline international operations by providing clarity on tax obligations and helping in financial planning.

For Individuals

Eligibility Criteria :

Must have resided in the UAE for at least 183 days within a calendar year.

Required Documents

Passport copy
UAE residency visa copy
Emirates ID copy
Proof of UAE residency (e.g., tenancy contract, utility bills)
Bank statements from a local bank for at least six months
Entry and exit report from the Federal Authority for Identity and Citizenship

For Companies

Eligibility Criteria :

Must be established in the UAE and have been operational for at least one year. Offshore companies are generally not eligible for a TRC.

Required Documents

Trade license copy
Certificate of incorporation
Memorandum of Association
Passport copies and UAE visas of shareholders
Company bank statements for at least six months
Audited financial statements
Lease agreement for the office space

Application Process

Prepare the Required Documents: Collect all necessary documents as per the above lists.
Submit the Application: Applications can be submitted online through the UAE Ministry of Finance portal or in person at their offices.
Pay the Fees: There are application fees that need to be paid, which vary depending on the applicant type (individual or company).
Review and Approval: The Ministry of Finance will review the application and the submitted documents.
Receive the TRC: Once approved, the Tax Residency Certificate will be issued. The process typically takes around 2-3 weeks.

Validity and Renewal

A Tax Residency Certificate in the UAE is valid for one year. After this period, it needs to be renewed if the individual or company continues to meet the eligibility criteria and wishes to maintain their tax residency status.