A UAE Tax Residency Certificate (TRC) — also called a Tax Domicile Certificate — confirms that a company or individual is a UAE tax resident. Here is the complete 2025 guide.
What is a UAE Tax Residency Certificate?
The UAE Tax Residency Certificate (TRC) is issued by the UAE Ministry of Finance. It certifies that the holder is a tax resident in the UAE under a specific Double Tax Treaty (or under UAE domestic law for treaty-absent situations). The TRC is used to: claim treaty benefits (reduced withholding tax rates in the treaty partner country), prove UAE tax residency to foreign tax authorities, and demonstrate UAE connection for international tax compliance purposes. Availability: the UAE TRC is available to both companies and individuals who meet the residency requirements.
UAE Company TRC Requirements
A UAE company can obtain a TRC if it: has been incorporated in the UAE for 12+ months, has a valid UAE trade licence, has a physical presence in the UAE (office lease or flexi-desk — not just a virtual registered address at some free zones), has paid licence fees and is in good standing, and can provide financial statements or bank statements showing UAE business activity. Recent requirement (post-CT 2023): the UAE FTA may require evidence of substance (genuine business activity, UAE-based management decisions) to issue a TRC. Shelf companies with no activity cannot easily obtain a TRC.
Individual TRC Requirements
An individual can obtain a UAE TRC if they: have a valid UAE residence visa, have resided in the UAE for 183+ days in the relevant period (or 90 days for UAE nationals and GCC nationals), can prove UAE domicile (Emirates ID, tenancy contract), and do not have a tax residency conflict in another country under the relevant treaty. TRC application: via the UAE Ministry of Finance online portal (dtc.mof.gov.ae). Cost: AED 2,000-10,000 (government fee varies by entity type and treaty). Processing: 5-15 business days.