Insights on UAE Tax Residency Certificate

01

A Tax Residency Certificate (TRC) is an official document issued by the relevant Tax Authority to confirm a person's tax residence.

02

In the UAE, the Ministry of Finance ("MoF") is responsible for issuing a TRC, which can be issued to eligible government entities, companies, and individuals.

03

A TRC is necessary for claiming benefits under Double Tax Avoidance Agreements (DTAAS) to which the UAE is a signatory.

Validity: The TRC is valid only for one financial year.

Exclusion: Offshore companies are not allowed to apply for a TRC.

Natural Person

Requirements

• Passport.

• Validated bank statement from a local UAE bank (6 months).

• UAE residence Visa.

• Emirates ID.

• Certified copy of (residential). lease agreement or tenancy contract (e.g., EJARI)

• A report from the Generate Directorate of Residency and Foreigners Affairs or Federal Authority for Identity and Citizenship (ICA).

• Source of income (e.g... salary certificate, trade. license, etc.)

• Tax forms from the country with which the TRC has to be submitted (if any).

Eligibility Criteria

Should have been a resident of the UAE for at least 180 days.

Legal Person

Requirements

• Trade license and directors/shareholders' attachment

• Establishment contract.

• Passport of. owners/partners/directors

• Emirates IDs of. owners/partners/directors

• Certified copy of the AFS

• Validated bank statements for 6 months from a local UAE Bank

• Certified copy of the lease agreement

• Permits of residence of owners/partners/directors

Eligibility Criteria

• Must have been established for at least a year.

• Must have an audited financial statement (FS) or FS prepared by an accredited audit firm.

• The audited report must be certified and stamped by the audit firm and must cover the year for which the TRC is requested.

How can Crowe help?

• Assist in assessing your eligibility for obtaining a TRC.

• Assist in making a TRC application.

• Liaise with FTA officials and obtain the TRC.