Tax Residency Certificate in UAE

Home » Tax Residency Certificate in UAE

Tax Residency Certificate or Tax Domicile Certificate is an official certificate issued by the Ministry of Finance to companies who have completed 1 year in the UAE or to individuals who have been in the UAE as a resident for at least 183 days or more. It will help to avoid the double taxation for foreign investors; companies from other taxable jurisdictions.

This certificate is used to take advantage of the double taxation treaties and to benefit from the double taxation avoidance agreements signed with 76 countries by the UAE.

Validity:

• This Tax Residency Certificate is valid for a period of one year from the date of issuance
• It can be back dated as well depending on the requirement of the company or individual

Eligibility:

• Company operating in Mainland or Free-zone and completed 1 year
• Individual investor or Sole Owner
• Salaried Individual

Non Eligibility:

• Branch of a foreign company / Off shore company / company with a flexi desk facility
• Non – Employed Individual or person not a resident of UAE

Documents Required:

Company:

1. A copy of the trade license and partners’ attachment
2. Establishment contract certified by official authorities
3. Certified Articles of establishment; incorporation; founding; institutionalizing or Memorandum of association
4. A copy of the company’s owners/partners/directors’ passports
5. A copy of the company’s owners/partners/directors’ IDs
6. A copy of the company’s owners/partners/directors’ permits of residence
7. A certified copy of the audited financial accounts
8. Other documents as advised by us / Ministry of Finance

Individuals:

1. Passport Copy / Valid Residence Copy / Copy of Emirates ID card
2. Source of income/Salary certificate
3. Certified bank statement for at least 6 months during the required year
4. Certified Tenancy Contract / Title Deed (should be valid for at least 6 months for the financial year of the certificate)
5. Other documents as advised by us / Ministry of Finance

Additional Requirements:

1. Address
2. Country where the TRC is required
3. Financial Year
4. Issue Date (if any specific date is required)

Time Frame:
It takes at least 3 – 4 weeks for the pre-approval and issuance of the certificate from the Ministry of Finance.

Fees:

Company:

• Application Submission: AED 100 + AED 3 paid using E-Dirham card
• Issuing the Certificate: AED 10,000 + AED 3 paid using the E-Dirham card
• Lost, Damaged or Copy of Original: AED 100 + AED 3 paid using E-Dirham card

Individual:

• Application Submission: AED 100 + AED 3 paid using E-Dirham card
• Issuing the Certificate: AED 2,000 + AED 3 paid using the E-Dirham card
• Lost, Damaged or Copy of Original: AED 100 + AED 3 paid using E-Dirham card

*Please note that the rates and charges mentioned above may vary in future as per any update by Ministry of Finance, UAE

This blog post written by Ms. Suchita, Tax Advisor at Flyingcolour Business Setup, Accounting & Tax Services in Dubai and UAE. We have helped several companies and individuals for the issue of TRC’s. If you have any query about Tax Residency Certificate in UAE then please send inquiry to info[at]flyingcolour[dot]com or call +971 4 4542366.