A Tax Residency Certificate (TRC), also known as a Tax Domicile Certificate, is an official document issued by the UAE Ministry of Finance to confirm that an individual is a tax resident of the UAE. It allows individuals to benefit from UAE’s Double Taxation Avoidance Agreements.
Any individual who has lived in the UAE for at least 180 days and holds a valid residency visa can apply, provided they can submit the required supporting documents.
A TRC helps individuals avoid paying tax twice on the same income. It is commonly required by foreign tax authorities, banks, embassies, and international institutions to confirm a person’s UAE residency status for tax purposes.
The certificate is valid for one year from the date of issuance.
Typical documents include:
• Passport copy
• Emirates ID
• UAE residency visa
• Six months of UAE bank statements
• Tenancy contract / Ejari
• Salary certificate or income proof
• Entry/exit report (if required)
Yes. The UAE issues TRCs for both individuals and corporate entities, provided eligibility criteria are met.
Once all documents are submitted and approved, the certificate is usually issued within 5–7 working days.
No. Only residents with a valid UAE residency visa and sufficient proof of staying in the UAE can apply.
No. It helps individuals avoid double taxation, but tax rules depend on the agreements between the UAE and the specific foreign country.