A UAE Tax Residency Certificate (TRC) is an official document proving that an individual or company is a tax resident of the UAE. Capella manages the full application process for individuals and businesses, ensuring accurate documentation, fast processing, and full compliance.
A UAE Tax Residency Certificate (TRC)—also known as a Tax Domicile Certificate—is an official document issued by the UAE government confirming that a person or entity is a tax resident in the UAE for a specific financial year.
It is widely used to claim benefits under Double Taxation Avoidance Agreements (DTAA) and to avoid paying tax twice on the same income.
There are two types of TRC, both issued for a specific financial year and valid for 1 year.
Eligibility differs for individuals and companies, with specific residency and substance requirements for each.
A UAE TRC offers several benefits for individuals and businesses operating across borders.
Capella Tax Consultancy provides reliable and professional TRC services in the UAE, ensuring a smooth and hassle-free application process for both individuals and businesses.
With strong expertise in UAE tax regulations and coordination with the Ministry of Finance (MoF), we ensure your TRC application is accurate and compliant.
The supporting file differs depending on whether you apply as an individual (natural person) or a company (legal person). Bank statements are no longer required for standard TRC applications under current FTA guidance. We confirm the exact list for your case before filing.
We confirm whether you qualify as a natural person (183-day rule, 90-day rule, or centre of interests) or a legal person, and decide whether you need a Domestic TRC or a Double Taxation Agreement (DTA) TRC for a specific treaty country.
We assemble and review your supporting file - Emirates ID and visa or passport entry/exit report for individuals, or trade licence, lease, certificate of incorporation and proof of management for companies - so nothing triggers an FTA query.
As an FTA-registered tax agent we submit your application through the EmaraTax portal, reference the correct treaty provisions where relevant, and settle the official fees on your behalf.
The FTA reviews within about 5 business days. Once approved we deliver your digital certificate and, if needed, arrange the printed hard copy - valid for your chosen 12-month tax period.
Companies and individuals across the UAE
Applications filed through official EmaraTax channels
Across compliance and advisory engagements
Typical turnaround once a complete file is submitted
Tax Agent (TAN): 30000939 | TAAN: 20011987
Capella Tax Consultancy L.L.C is an FTA-approved Tax Agent in the UAE, helping businesses stay compliant with tax regulations. We provide VAT registration, VAT return filing, tax advisory, compliance reviews, and corporate tax services across all seven Emirates.
Individuals and companies use a TRC to claim benefits under the UAE's double-taxation treaties or to prove UAE tax residency for banking and administrative purposes. It is essential for expats and businesses wanting to avoid being taxed twice on the same income in their home country.
For a domestic-purpose TRC, an individual qualifies under Cabinet Decision No. 85 of 2022 by spending 183+ days in the UAE, or 90+ days with a permanent home or job/business here, or by showing the UAE is their centre of financial and personal interests. For a treaty (DTA) TRC the FTA generally requires 183+ days of physical presence within the relevant 12-month period, while companies must have been established for the required tax period.
Applications are submitted online through the FTA's EmaraTax portal, where you select whether the certificate is for a treaty or domestic purpose, upload the required documents, and pay the fees. Following the October 2024 updates, you can apply during the tax period rather than only after it ends.
Individuals typically provide a passport, Emirates ID and residence visa, an entry/exit report proving days in the UAE, proof of income such as a salary certificate or business licence, and tenancy contract or Ejari; bank statements are no longer required for individuals applying under a treaty. Companies provide their trade licence, memorandum of association, audited financials, a lease agreement, and bank statements.
Yes, the FTA charges a submission fee plus issuance fees that vary depending on whether you hold a Corporate Tax registration and whether you are an individual or a company; you should confirm the exact current amounts on EmaraTax at the time of applying. A TRC is valid for one year, so businesses relying on treaty benefits need to renew it annually.
Capella has been a game-changer for our business. Their team is knowledgeable, responsive, and always ensures we stay compliant.
Professional, proactive, and always available when we need them. They handle our accounting, VAT, and corporate tax with complete accuracy.
Their insights go beyond compliance. Capella helps us understand our numbers better and make smarter financial decisions.
Let Capella handle your Tax Residency Certificate application while you focus on growing your business—our expert tax consultants are just a click away.
