On this page
What a UAE tax residency certificate is
A tax residency certificate is issued by the Federal Tax Authority (FTA) through EmaraTax. It proves that a person or a company is tax resident in the UAE, which you need to:
- claim the benefit of a double tax treaty with another country
- prove residence to a bank, a foreign tax authority or an investor
Each certificate covers one 12 month period and must be requested again for the next.
TRC requirements for individuals
You are tax resident in the UAE if you meet one of these:
| Test | What it needs |
|---|---|
| 183 day test | At least 183 days in the UAE in the 12 month period |
| 90 day test | At least 90 days in the UAE, a UAE residence visa (or UAE or GCC nationality), and a permanent home or a job or business in the UAE |
| Centre of interests | Your usual residence and main financial and personal interests are in the UAE |
Documents: passport, Emirates ID and residence visa, an entry and exit report, proof of income (salary certificate or bank statements) and your tenancy contract.
TRC requirements for companies
- The company is incorporated in the UAE, or effectively managed and controlled here
- It is registered for corporate tax (see corporate tax registration), which also lowers the fee
- Documents: trade license, memorandum of association, financial statements or bank statements, tenancy contract, and the owners' and managers' IDs
TRC fees and timeline
| Applicant | FTA fee |
|---|---|
| With a corporate tax registration number | AED 500 |
| Individual without one | AED 1,000 |
| Company without one | AED 1,750 |
| Printed copy | AED 250 each |
The FTA usually decides within 5 to 7 working days if the file is complete.
How to apply for a UAE tax residency certificate
- Create or log in to EmaraTax.
- Choose the tax residency certificate service and the period and treaty country.
- Upload the documents for an individual or a company.
- Pay the fee.
- Download the certificate once approved.
Get your tax residency certificate
Tell us whether it is for you or your company and which country needs it. We prepare the file and apply on EmaraTax.
Get My CertificateEntityz has set up businesses for more than 500 entrepreneurs from over 50 nationalities, with a 95% client retention rate.
General information, not tax advice. The residency tests, documents and fees above are those published for the FTA's tax residency certificate service and reported in September 2026. The FTA may ask for more documents, and whether a treaty applies depends on the treaty itself. We confirm your position before applying.
Frequently Asked Questions
How do I get a tax residency certificate in the UAE?
Apply online through the Federal Tax Authority's EmaraTax portal, upload your documents and pay the fee. The FTA usually decides in 5 to 7 working days.
How many days do I need in the UAE for a tax residency certificate?
Usually 183 days in the 12 month period, or 90 days if you also hold a UAE residence visa (or UAE or GCC nationality) and have a permanent home or a job or business here.
How much does a UAE tax residency certificate cost?
AED 500 with a corporate tax registration number, AED 1,000 for an individual without one, AED 1,750 for a company without one, plus AED 250 for each printed copy.
How long is a UAE tax residency certificate valid?
It covers one 12 month period, so you apply again for the next period.
Can a free zone company get a tax residency certificate?
Yes, if it is incorporated or managed in the UAE and meets the FTA's requirements. Registering for corporate tax first lowers the fee.
Ready to start your UAE business?
Get a free consultation and a fixed, itemised quote. 500+ businesses set up with Entityz.
Get My Tax Residency Certificate