How to Get UAE Tax Residency Certificate (TRC) for Businesses 2026
UAE Tax Residency Certificate (TRC) is an official UAE government document confirming that a company or individual is a UAE tax resident. Here is the 2026 step-by-step guide for businesses.
In this guide:
What Is the UAE Tax Residency Certificate?
The TRC is issued by the UAE Federal Tax Authority (FTA) and confirms:
- The company is registered and tax-resident in UAE
- UAE corporate tax applies (or does not apply at 0% rate)
- The company can access UAE DTAA benefits in treaty partner countries
Who Can Apply for UAE TRC (Business)
- UAE free zone companies that have been registered for at least 1 year
- UAE mainland companies
- Offshore companies (limited TRC access)
- Requirement: Company must have genuine UAE activity and substance
Documents Required for UAE TRC (Business)
- Valid UAE trade licence (copy)
- Memorandum and Articles of Association
- Share certificate
- Audited financial statements (most recent year)
- Bank statements (UAE business account, last 6 months)
- Lease agreement or flexi-desk agreement (proof of UAE office)
- Passport copies of shareholders and directors
- Emirates ID of shareholders and directors
- Board resolution (if applying on behalf of company)
UAE TRC Application Process
- Create account on UAE FTA e-Services portal (tax.gov.ae)
- Navigate to TRC application section
- Submit company TRC application with required documents
- Pay TRC application fee: AED 500 (online payment via portal)
- FTA reviews application (typically 5-15 working days)
- TRC issued as a digital PDF certificate
UAE TRC Validity
- Valid for: 1 year (the requested tax year)
- Apply annually to maintain current TRC
- Most DTAA partners require the TRC for the SPECIFIC YEAR for which you are claiming treaty benefits